61.assessed level of material misstatement risk 重大错报风险的评估水平 hYMo5 ?
<m#ov G6
62.simall business 小规模企业 Eh)PZvH
#,1Kum
bG3
63.accounting system 会计系统 I=)u:l c
rn7eY
64.test of control 控制测试 !A
)2<<4
{f\/2k3
65.walk-through test 穿行测试 *eAsA(;
W4Ey]y"
66.communication 沟通 [kIiKLX
Gvk)H$ni
67.flow chart 流程图 Pvq74?an`
oZkjg3
68.reperformance of internal control 重新执行 %o4ZD7@ '
]4m;NI d
69.audit evidence 审计证据 RHdcRojF
'Tni;
70.substantive procedures 实质性程序 xG JX~)
=1noT)gCR
71.assertions 认定 J2M[aibV
IdsPB)k_
72.esistence 存在 'a`cK;X9F
|^^'GZ%a
73.occurrence 发生 v&p|9C@
-s5j^U{h|
74.completeness 完整性 Wp"+\{@)
IvFxI#.ju
75.rights and obligations 权利和义务 X\:;A {
?8AchbK;N
76.valuation and allocation 计价和分摊 x$o?ckyH
p0jQQg
77.cutoff 截止 3 xSt -MA
J3Ox
M--8"
78.accuracy 准确性 ~)XyrKw
*
w>dT
79.classification 分类 .tv'`
K}e%E&|>
80.inspection 检查 +>b~nK>M
1 PL2[_2:
81.supervision of counting 监盘 04`2MNfxG
a:*8SovI
82.observation 观察 >?/Pl"{b
^=f
<WKn
83.confirmation 函证 c]SXcA;Pmv
z ;>xI~
84.computation 计算 5G!0Yy['
W rB:)Q(8=
85.analytical procedures 分析程序 ]}t6V]`Q
wldv^n hM
86.vouch 核对 cZB?_[Cp
v?Z30?_&h
87.trace 追查 cR'l\iv+
Hd*e9;z
88.audit sampling 审计抽样 S{HAFrkm7
3q'["SS
89.error 误差 {kCCpU
wKxw|Fpn
90.expected error 预期误差 !&'GWQY{(
u
sj:I`>
91.population 总体 )ry7a
.39b
&PQhJ#YG
92.sampling risk 抽样风险 @|AHTf!
Y fRjr
93.non- sampling risk 非抽样风险 uDhe
)
_yH{LUIj
94.sampling unit 抽样单位 t6/w({}j
{zd07!9y
95.statistical sampling 统计抽样 Yatd$`,hW
I5#KLZVg
96.tolerable error 可容忍误差 lZ5LHUzP
b#~K>
97.the risk of under reliance 信赖不足风险 /e/%mo
W&g