61.assessed level of material misstatement risk 重大错报风险的评估水平 G; exH$y
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62.simall business 小规模企业 N^wHO<IO1
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63.accounting system 会计系统 %CnNu
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64.test of control 控制测试 ,uNJz -B8
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65.walk-through test 穿行测试 u>vvW|OB[
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66.communication 沟通 L<iRqayn
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67.flow chart 流程图 g)ZMU^1
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68.reperformance of internal control 重新执行 oP4+:r)LKD
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69.audit evidence 审计证据 d-m.aP)y:
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70.substantive procedures 实质性程序 gs/o cu
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71.assertions 认定 .9r85
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72.esistence 存在 z$~F9Es9
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73.occurrence 发生 9;\mq'v%
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74.completeness 完整性 d+5~^\lV
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75.rights and obligations 权利和义务 h~CLJoK<
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76.valuation and allocation 计价和分摊 _/%,cYVc8!
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77.cutoff 截止 KUm?gFh
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78.accuracy 准确性 T2.[iD!A
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79.classification 分类 T*=*$%
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80.inspection 检查 q3h&V
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81.supervision of counting 监盘 XpE847!soL
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82.observation 观察 %.$7-+:7A
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83.confirmation 函证 k 9z9{
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84.computation 计算 v*dw'i
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85.analytical procedures 分析程序 pz)>y&_o
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86.vouch 核对 W-&V:S{
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87.trace 追查 RB% y($
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88.audit sampling 审计抽样 %+Z*-iX
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89.error 误差 x{<l8vL=-c
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90.expected error 预期误差 {]dtA&8(
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91.population 总体 (1GU
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92.sampling risk 抽样风险 !3mt<i]a"
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93.non- sampling risk 非抽样风险 6W=V8
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94.sampling unit 抽样单位 %P
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95.statistical sampling 统计抽样 Q%d1n*;+
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96.tolerable error 可容忍误差 S 593wfc
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97.the risk of under reliance 信赖不足风险 {$yju _[
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98.the risk of over reliance 信赖过度风险 P}A!C9Frh
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99.the risk of incorrect rejection 误拒风险 7dACbqba
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100. the risk of incorrect acceptance 误受风险 'EXx'z;/#
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