61.assessed level of material misstatement risk 重大错报风险的评估水平 m6n!rRQ^U
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62.simall business 小规模企业 MtmOUI&'
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63.accounting system 会计系统 H#d:kil Ny
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64.test of control 控制测试 '3(l-nPiG^
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65.walk-through test 穿行测试 L\aBc}
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66.communication 沟通 773/#c
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67.flow chart 流程图 Cpl;vQ
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68.reperformance of internal control 重新执行 |$lwkC)O
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69.audit evidence 审计证据 =!MY4&YX
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70.substantive procedures 实质性程序 A2H4k|8
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71.assertions 认定 KpiF0K
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72.esistence 存在 _GtBP'iN
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73.occurrence 发生 deX5yrvOie
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74.completeness 完整性 Hgc=M
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75.rights and obligations 权利和义务 t,%iL
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76.valuation and allocation 计价和分摊 X=X\F@V:u
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77.cutoff 截止 Q[ieaL6&
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78.accuracy 准确性 vR7HF*8
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79.classification 分类 VDEv>u4
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80.inspection 检查 vq'c@yw;
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81.supervision of counting 监盘 P* #8ZMA<
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82.observation 观察 u62 )QJE
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83.confirmation 函证 ni CE\B~
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84.computation 计算 ,5k-.Md>2*
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85.analytical procedures 分析程序 r8M Zvm2
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86.vouch 核对 < a rZbM
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87.trace 追查 sYbH|}
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88.audit sampling 审计抽样 USML~]G
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89.error 误差 rjA@U<o
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90.expected error 预期误差 h+7># *DH
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91.population 总体 h\[\\m
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92.sampling risk 抽样风险 "&YYO#YO
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93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 .q`{Dgc~
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95.statistical sampling 统计抽样 &rq{v!=7
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96.tolerable error 可容忍误差 8pZ<9t'
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97.the risk of under reliance 信赖不足风险 H.
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98.the risk of over reliance 信赖过度风险 Jcf"#u-Q/
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99.the risk of incorrect rejection 误拒风险 YZ}cB
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100. the risk of incorrect acceptance 误受风险 my\&hCE
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101.working trial balance 试算平衡表 1hQN8!: <
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102.index and cross-referencing 索引和交叉索引 6o&ZIY