61.assessed level of material misstatement risk 重大错报风险的评估水平 :{@&5KQ8)
OI0#@_L&
62.simall business 小规模企业 vf6_oX<Os
eX7dyM
63.accounting system 会计系统 wGdnv}#
A;~lG3j4
64.test of control 控制测试 y'\BpP
qgREkb0
65.walk-through test 穿行测试 H]&a}WQ_
8xs}neDg*
66.communication 沟通 `x%v&>
,#&\1Vxf
67.flow chart 流程图 +vOlA#t%Z
|iN!V3#S
68.reperformance of internal control 重新执行 >i^8K U
":s1}A
69.audit evidence 审计证据 &)jBr^x#>
IvuKpX>*
70.substantive procedures 实质性程序 egQB
!%D
p!qV!
:
71.assertions 认定 ?sfas57&y
?d@3y<A,~
72.esistence 存在 `-a](0QU
~2
L{m[s|
73.occurrence 发生 M-inlZNR
GJ YXCi
74.completeness 完整性 Hy4c{Ij
w`_cmI
75.rights and obligations 权利和义务 v4M1
uJ8
VB
53n'
76.valuation and allocation 计价和分摊 hP1}Do
j{k]8sI,H]
77.cutoff 截止 nnr
g^F
#E35%7*
78.accuracy 准确性 D7q%rO|F'
qKoD*cl)Za
79.classification 分类 tQ!p<Q=
$)
mocR_3=Q?
80.inspection 检查 M"cB6{st[
R9
=K/
81.supervision of counting 监盘
cuv?[M
B~S"1EE[
82.observation 观察 /S4$qr cM
@9-/p
^n1
83.confirmation 函证 [[uKakp
L~x
PIu
84.computation 计算 [C1.*Q+l
b|
e7mis@
85.analytical procedures 分析程序 SvR:tyF
jUny&Alj
86.vouch 核对 1Z9_sd~/6
uZ[7[mK}n7
87.trace 追查 tE&@U$0>o
tG!ApL
88.audit sampling 审计抽样 fP|rD[
gz{~\0y
89.error 误差 y3!r;>2k=
3&H#LGoV$
90.expected error 预期误差 +Fn^@/?yC
,&+"|,m
91.population 总体 n*%o!
=
I~:v X^%9
92.sampling risk 抽样风险 y2"PKBK\_
9 Vn
93.non- sampling risk 非抽样风险 8GRp1'\Hi
&yu3nA:7D
94.sampling unit 抽样单位 ~!PAs
_O
BGk>:Z`
95.statistical sampling 统计抽样 <i~O0f]
)C?bb$
G
96.tolerable error 可容忍误差 K7G|cZ/^
lrn3yDkR?
97.the risk of under reliance 信赖不足风险 93Z/|7
p]/qf\E
98.the risk of over reliance 信赖过度风险 G)ppkH`qj
m8Wv46%
99.the risk of incorrect rejection 误拒风险 G8]DK3#
{_#~&I