61.assessed level of material misstatement risk 重大错报风险的评估水平 rQlQ^W$=?
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62.simall business 小规模企业 iZiT/#, H2
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63.accounting system 会计系统 szhSI
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64.test of control 控制测试 d/F^ez
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65.walk-through test 穿行测试 IDJ2epW*;
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66.communication 沟通 )`{m |\b
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67.flow chart 流程图 ~XP|dn}
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68.reperformance of internal control 重新执行 3M
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69.audit evidence 审计证据 -C(Yl=
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70.substantive procedures 实质性程序 vdvnwzp!l
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71.assertions 认定 {DKZ~
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72.esistence 存在 c1i:m'b_5
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73.occurrence 发生 6
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74.completeness 完整性 U^GVz%\
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75.rights and obligations 权利和义务 ;92xSe"Ww
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76.valuation and allocation 计价和分摊 e(a,nZF.
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77.cutoff 截止 g.di3GGi
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78.accuracy 准确性 $\vNS
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79.classification 分类 /;Hqv
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80.inspection 检查 vX6JjE!
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81.supervision of counting 监盘 R= mTJ'y
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82.observation 观察 (M1YOK) I
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83.confirmation 函证 #[x*0K-h
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84.computation 计算 CC"a2Hu/
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85.analytical procedures 分析程序 k*6"!J%A
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86.vouch 核对 z&9MkbH1
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87.trace 追查 e~(e&4pb
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88.audit sampling 审计抽样 f1'X<VA
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89.error 误差 @J5TDq @
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90.expected error 预期误差 vdgK3I
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91.population 总体 6Sn&;ap
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92.sampling risk 抽样风险 UcB&