61.assessed level of material misstatement risk 重大错报风险的评估水平 TNCgaTJ{h
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62.simall business 小规模企业 oF9
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63.accounting system 会计系统 n~"$^Vr
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64.test of control 控制测试 B[=(#W
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65.walk-through test 穿行测试 OaJB=J%
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66.communication 沟通 YBYZ=,"d
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67.flow chart 流程图 n55Pv3}C
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68.reperformance of internal control 重新执行 #_lt~^6
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69.audit evidence 审计证据 !CXt*/~
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70.substantive procedures 实质性程序 S)QAXjH
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71.assertions 认定 U4m9e|/H;z
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72.esistence 存在 Q9I
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73.occurrence 发生 }kw/W#)J
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74.completeness 完整性 ;\EiM;Q]
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75.rights and obligations 权利和义务 .s#;s'>g
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76.valuation and allocation 计价和分摊 k(zsm"<q
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77.cutoff 截止 ^w ] /
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78.accuracy 准确性 ;Yi4Xva@
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79.classification 分类 *f,DhT/P
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80.inspection 检查 [M.f-x:
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81.supervision of counting 监盘 kYzC#.|1
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82.observation 观察 \Mg`(,kwe
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83.confirmation 函证 gp$Ucfu'
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84.computation 计算 {Fzs@,|W.
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85.analytical procedures 分析程序 D;UV&.$'v
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86.vouch 核对 nXjPx@
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87.trace 追查 5K|"\
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88.audit sampling 审计抽样 A'G@uD@3
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89.error 误差 GTHkY*
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90.expected error 预期误差 DE2a5+^
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91.population 总体 1 sPdz
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92.sampling risk 抽样风险 7}*6#KRG
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93.non- sampling risk 非抽样风险 TYI7<-Mp:[
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94.sampling unit 抽样单位 `vc
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95.statistical sampling 统计抽样 Q,&