61.assessed level of material misstatement risk 重大错报风险的评估水平 EUH&"8
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62.simall business 小规模企业 G?D7R/0)
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63.accounting system 会计系统 >xQgCOi
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64.test of control 控制测试 B1dVHz#
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65.walk-through test 穿行测试 xL8r'gV@
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66.communication 沟通 Y+5nn
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67.flow chart 流程图 =kvfe" N0e
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68.reperformance of internal control 重新执行 d 7vD
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69.audit evidence 审计证据 hu}`,2
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70.substantive procedures 实质性程序 c'M#va
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71.assertions 认定 [>+R|;ln
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72.esistence 存在 EC(,-sz\Z
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73.occurrence 发生 :pj00
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74.completeness 完整性 A9Cq(L_H
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75.rights and obligations 权利和义务 ~ [L4,q
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76.valuation and allocation 计价和分摊 Ia_I
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77.cutoff 截止 ~2
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78.accuracy 准确性 '
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79.classification 分类 %04N"^mT'~
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80.inspection 检查 !RX\">z
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81.supervision of counting 监盘 <T] BSQk
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82.observation 观察 *sNZ.Y:.
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83.confirmation 函证 #p'Xq
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84.computation 计算 Gk~QgD/Pix
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85.analytical procedures 分析程序 CjtBQ5
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86.vouch 核对 0\fV'JDOR
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87.trace 追查 j7L uN
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88.audit sampling 审计抽样 po
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89.error 误差 Md!L@gX6<
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90.expected error 预期误差 7G,{BBB
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91.population 总体 Gyo[C98
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92.sampling risk 抽样风险 eN*=wOh
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93.non- sampling risk 非抽样风险 &