61.assessed level of material misstatement risk 重大错报风险的评估水平 :XG;ru%i
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62.simall business 小规模企业 sa1h%<
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63.accounting system 会计系统 J-xS:Ha'l
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64.test of control 控制测试 JhHWu<
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65.walk-through test 穿行测试
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66.communication 沟通 _;1}x%4v
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67.flow chart 流程图 @%/]Q<<q
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68.reperformance of internal control 重新执行 @L/o\pvc
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69.audit evidence 审计证据 G{Yz8]m
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70.substantive procedures 实质性程序 2I/xJ+
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71.assertions 认定 0NDftcB]
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72.esistence 存在 1'.7_EQ4T
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73.occurrence 发生 ~y HU^5D
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74.completeness 完整性 VU`OO$,W
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 ({r*=wAP
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77.cutoff 截止 3`E=#ff%
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78.accuracy 准确性 qfY5Ww
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79.classification 分类 fyTAou6hI
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80.inspection 检查 N|N3x7=gs
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81.supervision of counting 监盘 j9Ybx#
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82.observation 观察 ~Q{QM: k
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83.confirmation 函证 ]aP=Ks%
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84.computation 计算 zgx&Pte
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85.analytical procedures 分析程序 1"Z@Q`}
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86.vouch 核对 **9x?s
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87.trace 追查 NBl+_/2'w
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88.audit sampling 审计抽样 Jk@]tAwoM
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89.error 误差 rX_@Ihv'
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90.expected error 预期误差 ojYbR<jn9
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91.population 总体 !cKz7?w
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92.sampling risk 抽样风险 *I}`dC[
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93.non- sampling risk 非抽样风险 P96pm6H_;
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94.sampling unit 抽样单位 8.F~k~srA
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95.statistical sampling 统计抽样 l/;X?g5+
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96.tolerable error 可容忍误差 KiG p[eb
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97.the risk of under reliance 信赖不足风险 :#dE:L;T
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98.the risk of over reliance 信赖过度风险 YK|bXSA[
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99.the risk of incorrect rejection 误拒风险 /mo(_
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100. the risk of incorrect acceptance 误受风险 U
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101.working trial balance 试算平衡表 3?Y 2L
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