61.assessed level of material misstatement risk 重大错报风险的评估水平 _R<eWp
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62.simall business 小规模企业 2Un~Iy
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63.accounting system 会计系统 vJVL%,7
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64.test of control 控制测试 ~Z!!wDHS
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65.walk-through test 穿行测试 /uS(Z-@
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66.communication 沟通 =)vmX0vL
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67.flow chart 流程图 6Ae <W7
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68.reperformance of internal control 重新执行 m d:$OC3
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69.audit evidence 审计证据 ,L%\{bp5
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70.substantive procedures 实质性程序 S/G6NBnbS
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71.assertions 认定 (G $nN*rlu
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72.esistence 存在 *c4uCI:0t
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73.occurrence 发生 U<{8nMB
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74.completeness 完整性 __r]@hY
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75.rights and obligations 权利和义务 \PU3{_G]
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76.valuation and allocation 计价和分摊 l
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77.cutoff 截止 FJKW=1=,
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78.accuracy 准确性 (e sTb,
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79.classification 分类 H~E(~fl
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80.inspection 检查 wr{03mQHxp
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81.supervision of counting 监盘 Fq/?0B8
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82.observation 观察 Bv_C *vW
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83.confirmation 函证 3"=% [
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84.computation 计算 'WK}T)o
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85.analytical procedures 分析程序 le*mr0a
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86.vouch 核对 BE. v+'c"
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87.trace 追查 RK?b/9y
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88.audit sampling 审计抽样 csE 9Ns
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89.error 误差 u4TU"r("A
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90.expected error 预期误差 Kn3qq
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91.population 总体 wHm{
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92.sampling risk 抽样风险 e^kccz2f
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93.non- sampling risk 非抽样风险 eq.K77El{J
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94.sampling unit 抽样单位 Awl4*J~
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95.statistical sampling 统计抽样 a@ `1 5O:
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96.tolerable error 可容忍误差 fkE4[X7f
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