61.assessed level of material misstatement risk 重大错报风险的评估水平 0Um2DjTCG
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62.simall business 小规模企业 mVj9 ,q0
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63.accounting system 会计系统 '+@=ILj>
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64.test of control 控制测试 D(~U6SR
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65.walk-through test 穿行测试 bTI|F]^!
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66.communication 沟通 oh4E7yN
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67.flow chart 流程图 FnwJ+GTu
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68.reperformance of internal control 重新执行 %aP!hy
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69.audit evidence 审计证据 n'"/KS+_
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70.substantive procedures 实质性程序 lqy Qf$t
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71.assertions 认定 ~]sc^[
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72.esistence 存在 F|`Hm
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73.occurrence 发生 {4l8}w
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74.completeness 完整性 1v y*{D
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75.rights and obligations 权利和义务 ]>!K
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76.valuation and allocation 计价和分摊 pd?Mf=>#
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77.cutoff 截止 Usvl}{L[
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78.accuracy 准确性 )705V|v
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79.classification 分类 9gW|}&-
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80.inspection 检查
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81.supervision of counting 监盘 $z6_@`[
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82.observation 观察 "69s)~
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83.confirmation 函证 Zpt\p7WQ
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84.computation 计算 w?L6!) oiz
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85.analytical procedures 分析程序 _;"il%l=1
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86.vouch 核对 8\^R~K`sY
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87.trace 追查 $ Gf(38[w
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88.audit sampling 审计抽样 {p2!|A&a
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89.error 误差 `bq<$e
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90.expected error 预期误差 kdiM5l70
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91.population 总体 "nynl'Ryk
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92.sampling risk 抽样风险 s S+MqBh&I
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93.non- sampling risk 非抽样风险 !)f\%lb
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94.sampling unit 抽样单位 (MM]N=Tw4
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95.statistical sampling 统计抽样 :U|1 xgB
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96.tolerable error 可容忍误差 K-)]
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97.the risk of under reliance 信赖不足风险 K8|r&`X0
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