61.assessed level of material misstatement risk 重大错报风险的评估水平 OWT|F0.1$k
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62.simall business 小规模企业 Nk;ywC"e;
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63.accounting system 会计系统 1\ Gxk&
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64.test of control 控制测试 DPr~DO`b
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65.walk-through test 穿行测试 qPoN 8>.
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66.communication 沟通 apZPHau6h
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67.flow chart 流程图 c<,R,DR
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68.reperformance of internal control 重新执行 \![ p-mW{
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69.audit evidence 审计证据 X^Fc^U8
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70.substantive procedures 实质性程序 4 (XV)QR
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71.assertions 认定 ]-;MY@
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72.esistence 存在 V5' (op /
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73.occurrence 发生 ksf6O$
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74.completeness 完整性 |y
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75.rights and obligations 权利和义务 uHq;z{ 2GI
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76.valuation and allocation 计价和分摊 +{0v@6<(02
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77.cutoff 截止 $,zW0</P*l
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78.accuracy 准确性 0D Lw
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79.classification 分类 RsYMw3)
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80.inspection 检查 0n}v"61q
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81.supervision of counting 监盘 u\;d^A
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82.observation 观察 09qfnQG
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83.confirmation 函证 -lrcb/)Gz
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84.computation 计算 Dt!
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85.analytical procedures 分析程序 Kq5i8L=u
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86.vouch 核对 bh(}f.@
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87.trace 追查 e+V8I&%
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88.audit sampling 审计抽样 y^z
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89.error 误差 m/"([Y_
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90.expected error 预期误差 $6(a6!
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91.population 总体 w{t]^w:
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92.sampling risk 抽样风险 1[J|AkN
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93.non- sampling risk 非抽样风险 9J?lNq
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94.sampling unit 抽样单位 @O#!W]6NT6
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95.statistical sampling 统计抽样 U^PXpNQ'
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96.tolerable error 可容忍误差 Sz0PZtJ
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97.the risk of under reliance 信赖不足风险 E+L
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98.the risk of over reliance 信赖过度风险 u({^8: AYu
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99.the risk of incorrect rejection 误拒风险 Rpn<"LIoB:
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100. the risk of incorrect acceptance 误受风险 LK'(OZ
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101.working trial balance 试算平衡表 SEgw!2H
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102.index and cross-referencing 索引和交叉索引 vXKL<