61.assessed level of material misstatement risk 重大错报风险的评估水平 ;9'OOz|+1
62.simall business 小规模企业 Zgb!E]V[
63.accounting system 会计系统 = WJNWt>
64.test of control 控制测试 :2)/FPL6
65.walk-through test 穿行测试 yF/j Fn
66.communication 沟通 B|X!>Q<g
67.flow chart 流程图 |+"(L#wk
68.reperformance of internal control 重新执行 kvj#c
69.audit evidence 审计证据 9Gz=lc[!7
70.substantive procedures 实质性程序 r@,2E6xn
71.assertions 认定 >KKMcTO
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72.esistence 存在 JjS?
73.occurrence 发生 x$(f7?s] 1
74.completeness 完整性 xe$_aBU
75.rights and obligations 权利和义务 "J3x_~,[4m
76.valuation and allocation 计价和分摊 Yz93'HDB
77.cutoff 截止 ?Ss!
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78.accuracy 准确性 ??/
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79.classification 分类 v(%*b,^
80.inspection 检查 QSf|nNT
81.supervision of counting 监盘 K"@M,8hb
82.observation 观察 '}#9)}x!
83.confirmation 函证 3irl
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84.computation 计算 )BfAw
85.analytical procedures 分析程序 YZJyk:H\
86.vouch 核对 [opGZ`>)j"
87.trace 追查 pI<f) r
88.audit sampling 审计抽样 m~ee/&T
89.error 误差 7 Fsay+a
90.expected error 预期误差 }l9llu
91.population 总体 5Jnlz@P9
92.sampling risk 抽样风险 *DhiN
93.non- sampling risk 非抽样风险 |
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94.sampling unit 抽样单位 r#mx~OVkk
95.statistical sampling 统计抽样 q-d:TMkc
96.tolerable error 可容忍误差 ( &x['IR
97.the risk of under reliance 信赖不足风险 X#;bh78&-
98.the risk of over reliance 信赖过度风险 "tpSg
99.the risk of incorrect rejection 误拒风险 L9#g)tf
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100. the risk of incorrect acceptance 误受风险 ~WV"SaA)*U
101.working trial balance 试算平衡表 seeBS/%
102.index and cross-referencing 索引和交叉索引 vs{s_T7Mz]
103.cash receipt 现金收入 '@P^0+B!(.
104.cash disbursement 现金支出 y1L,0 ]
105.bank statement 银行对账单 ENY+^7
106.bank reconciliation 银行存款余额调节表 BTrn0
107.balance sheet date 资产负债表日 ,~W|]/b<q
108.net realizable value 可变现净值 |#N&