61.assessed level of material misstatement risk 重大错报风险的评估水平 &.D3f"
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62.simall business 小规模企业 rKEi1b
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63.accounting system 会计系统 4UD<
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64.test of control 控制测试 \o3)\
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65.walk-through test 穿行测试 5W_u|z+/g
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66.communication 沟通 PhL }V|W>
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67.flow chart 流程图 ov&4&v
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68.reperformance of internal control 重新执行 A8 V7\
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69.audit evidence 审计证据 $GhdH)
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70.substantive procedures 实质性程序 &
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71.assertions 认定 zvv<w@rX
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72.esistence 存在 pJ35M
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73.occurrence 发生 DZo7T!
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74.completeness 完整性 NFq&a i
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75.rights and obligations 权利和义务 X+zFRL%
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76.valuation and allocation 计价和分摊 :{@&5KQ8)
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77.cutoff 截止 OI0#@_L&
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78.accuracy 准确性
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79.classification 分类 \HX'^t`
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80.inspection 检查 mLApF
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81.supervision of counting 监盘 +-tv
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82.observation 观察 'p<lfT
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83.confirmation 函证 R
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84.computation 计算 EC(,-sz\Z
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85.analytical procedures 分析程序 :pj00
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86.vouch 核对 A9Cq(L_H
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87.trace 追查 9))E\U
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88.audit sampling 审计抽样 0/{$5gy&
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89.error 误差 O.61-rp
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90.expected error 预期误差 \Tq !(]o^
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91.population 总体 )~/;Xl#b-
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92.sampling risk 抽样风险 %04N"^mT'~
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93.non- sampling risk 非抽样风险 DUBEh@
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94.sampling unit 抽样单位 n^F:p*)Q%
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95.statistical sampling 统计抽样 j8Nl'"
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96.tolerable error 可容忍误差 1Rrp#E}
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97.the risk of under reliance 信赖不足风险 oU/CXz?H
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98.the risk of over reliance 信赖过度风险 dkTewT6'
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