61.assessed level of material misstatement risk 重大错报风险的评估水平 ns`|G;1vv
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62.simall business 小规模企业 ~^jdiy5
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63.accounting system 会计系统 ^M36=~j
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64.test of control 控制测试 dER#)bGj
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65.walk-through test 穿行测试 \7M+0Ul1
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66.communication 沟通 ~xI1@^r
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67.flow chart 流程图 %Ci`OhT
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68.reperformance of internal control 重新执行 b=[gK|fu
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69.audit evidence 审计证据 |tL57Wu93
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70.substantive procedures 实质性程序 =*EIe z*.x
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71.assertions 认定 P&PP X#%
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72.esistence 存在 E+ wd9/;
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73.occurrence 发生 p0Cp\.
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74.completeness 完整性 =2&/Cn4
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75.rights and obligations 权利和义务 #sl_
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76.valuation and allocation 计价和分摊 [^wEKRt&
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77.cutoff 截止 ,nn5LQ|l.j
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78.accuracy 准确性 A)9[.fhx
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79.classification 分类 :|hFpLt
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80.inspection 检查 .yz-o\,gF%
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81.supervision of counting 监盘 {v&c5B~,\
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82.observation 观察 8`bQ,E+2
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83.confirmation 函证 -TnvX
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84.computation 计算 _?UW,5=O
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85.analytical procedures 分析程序 K:}~8 P>^
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86.vouch 核对 Wtl0qug
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87.trace 追查 !]bXHT&!R
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88.audit sampling 审计抽样 W}+f}/&l
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89.error 误差 npcB+6
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90.expected error 预期误差 ">b~k;M?
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91.population 总体 h&
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92.sampling risk 抽样风险 HV
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93.non- sampling risk 非抽样风险 1$,t:/'-4
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