61.assessed level of material misstatement risk 重大错报风险的评估水平 4!r>
^a
62.simall business 小规模企业 .`Ts'0vVy
63.accounting system 会计系统 $/uNV1]o
64.test of control 控制测试 )B'U_*
65.walk-through test 穿行测试 g
Z1|b
66.communication 沟通 vXi}B
67.flow chart 流程图 !saKAb}d7H
68.reperformance of internal control 重新执行 *cn#W]AE
69.audit evidence 审计证据 tXIre-. 2}
70.substantive procedures 实质性程序 ]0wmvTR
71.assertions 认定 .5m^)hi
72.esistence 存在 ,Uv8[ci%9
73.occurrence 发生 lZupn?
74.completeness 完整性 mmn1yX:d
75.rights and obligations 权利和义务 6uH1dsD
76.valuation and allocation 计价和分摊 SY}iU@xo
77.cutoff 截止 6@HY+RCx
78.accuracy 准确性 ^2PQ75V@.
79.classification 分类 T\h_8
80.inspection 检查 "@[xo7T
81.supervision of counting 监盘 8@a|~\3-
82.observation 观察 WxS=Aip'
83.confirmation 函证 K!9rH>`\
84.computation 计算 y'k4>,`9e
85.analytical procedures 分析程序 ?JD\pYg[/
86.vouch 核对 x6x6N&f?
87.trace 追查 _(\\>'1q!
88.audit sampling 审计抽样 kty,hAXe
89.error 误差
=w.#j-jR
90.expected error 预期误差 `|^<y.-6
91.population 总体 _u :4y4}
92.sampling risk 抽样风险 uhLg2G^h
93.non- sampling risk 非抽样风险 1% )M-io
94.sampling unit 抽样单位 ,b@0Qa"
95.statistical sampling 统计抽样 m~Dq0 T
96.tolerable error 可容忍误差 ku'%+svD
97.the risk of under reliance 信赖不足风险 []Z| *+=Q
98.the risk of over reliance 信赖过度风险 qpl
"j-
99.the risk of incorrect rejection 误拒风险 s geP`O%
100. the risk of incorrect acceptance 误受风险 Y4Z?`TL
101.working trial balance 试算平衡表 xy|-{
102.index and cross-referencing 索引和交叉索引 [VPqI~u5)
103.cash receipt 现金收入 o+O\VNW
104.cash disbursement 现金支出 -7">A~c
105.bank statement 银行对账单 z~oGd,
106.bank reconciliation 银行存款余额调节表 !+M H?A
107.balance sheet date 资产负债表日 9&W\BQ
108.net realizable value 可变现净值 'eo2a&S2D
109.storeroom 仓库 <