61.assessed level of material misstatement risk 重大错报风险的评估水平 uxB`
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62.simall business 小规模企业 v?Utz~lQ
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63.accounting system 会计系统 eLnS1w2
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64.test of control 控制测试 `
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65.walk-through test 穿行测试 ts9wSx~[+
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66.communication 沟通 uYWD.]X;[
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67.flow chart 流程图 Cs7ol-\)
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68.reperformance of internal control 重新执行 U3Z=X TB
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69.audit evidence 审计证据 %,~?;JAj
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70.substantive procedures 实质性程序 YWvD+
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71.assertions 认定 &9fQW?Czs
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72.esistence 存在 N+@ Ff3M
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73.occurrence 发生 owQ,op#
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74.completeness 完整性 q\]X1N
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75.rights and obligations 权利和义务 &29jg_'W
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76.valuation and allocation 计价和分摊 kM{8zpn
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77.cutoff 截止 8hD[z}
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78.accuracy 准确性 ?VmgM"'md
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79.classification 分类 XF
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80.inspection 检查 "`V@?+3
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81.supervision of counting 监盘 ]i$y;]f
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82.observation 观察 gS5MoW1
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83.confirmation 函证 Syy{ ^Ae}
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84.computation 计算 e;"J,7@
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85.analytical procedures 分析程序 _&BK4?H@b
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86.vouch 核对 +w^,!gA&
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87.trace 追查 jts0ZFHc-
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88.audit sampling 审计抽样 t{jY@JT|
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89.error 误差 N68$b#9Ry
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90.expected error 预期误差 B_Q{B|eEt&
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91.population 总体 ~p?ArZb
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92.sampling risk 抽样风险 gGL
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93.non- sampling risk 非抽样风险 # dUKG8-HJ
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94.sampling unit 抽样单位 CF{b Yf^%
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95.statistical sampling 统计抽样 6I
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96.tolerable error 可容忍误差 ,r
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97.the risk of under reliance 信赖不足风险 /=m A
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98.the risk of over reliance 信赖过度风险 =#Sw.N
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99.the risk of incorrect rejection 误拒风险 $:F+Nf
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100. the risk of incorrect acceptance 误受风险 E{u6<