61.assessed level of material misstatement risk 重大错报风险的评估水平 D5TDg\E
62.simall business 小规模企业 yO q@w!xz
63.accounting system 会计系统 mHxR4%i5
64.test of control 控制测试 $"r9U|6kk
65.walk-through test 穿行测试 @1MnJP
66.communication 沟通 O`B,mgT(
67.flow chart 流程图 Y()"2CCV
68.reperformance of internal control 重新执行 >2'"}np*
69.audit evidence 审计证据 ?13qDD:
70.substantive procedures 实质性程序 Mfj82rHg
71.assertions 认定 H$KO[mW}
72.esistence 存在 k, HC"?K
73.occurrence 发生 q` q;og
`
74.completeness 完整性 =l/6-j^
75.rights and obligations 权利和义务 pk :P;\
76.valuation and allocation 计价和分摊 5% 2A[B
77.cutoff 截止 {KG 6#/%;
78.accuracy 准确性 aQCu3T
79.classification 分类 uM-,}7f7
80.inspection 检查 X\AH^I6S
81.supervision of counting 监盘 _)M,p@!?=h
82.observation 观察 vADiW~^Q^
83.confirmation 函证 ;mkkaW,D*
84.computation 计算 ,o&
C"sb
85.analytical procedures 分析程序
c0oHE8@
86.vouch 核对 E>!=~ 7.
87.trace 追查 5*AXL.2ih
88.audit sampling 审计抽样 eTiTS*`u
89.error 误差 fpD$%.y'J
90.expected error 预期误差 +0'F@l
91.population 总体 K~N$s"Qx
92.sampling risk 抽样风险 ]~({;;3o-
93.non- sampling risk 非抽样风险 rbZbj#
94.sampling unit 抽样单位 /wV|;D^ )
95.statistical sampling 统计抽样 W
Yw#mSp
96.tolerable error 可容忍误差 l~c[} wv
97.the risk of under reliance 信赖不足风险 l<6u@,%s
98.the risk of over reliance 信赖过度风险 LeKovt%
99.the risk of incorrect rejection 误拒风险 CXa[%{[n
100. the risk of incorrect acceptance 误受风险 lQn"
6o1
101.working trial balance 试算平衡表 {.p.?
102.index and cross-referencing 索引和交叉索引 RkF#NCnL;
103.cash receipt 现金收入 Lc*>sOm9
104.cash disbursement 现金支出 B5b:znW2@
105.bank statement 银行对账单 ,T$ts
106.bank reconciliation 银行存款余额调节表 P@{x@9kI
107.balance sheet date 资产负债表日 b;k+N`
108.net realizable value 可变现净值 /*K2i5&X
109.storeroom 仓库 $><