61.assessed level of material misstatement risk 重大错报风险的评估水平 +}H2|vP
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62.simall business 小规模企业 MP/6AAt7=|
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63.accounting system 会计系统 n82N@z<8]
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64.test of control 控制测试 5$o]D
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65.walk-through test 穿行测试 %Q:i
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66.communication 沟通 !=j\pu}
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67.flow chart 流程图 qkB)CY7
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68.reperformance of internal control 重新执行 UELni,$
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69.audit evidence 审计证据 c,%9Fh?(
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70.substantive procedures 实质性程序 t2Dx$vT*&
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71.assertions 认定 qMT7g LB'1
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72.esistence 存在 t]?u<KD<
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73.occurrence 发生 a nK7j2
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74.completeness 完整性 dIiQ^M
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75.rights and obligations 权利和义务 .a._WZF
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76.valuation and allocation 计价和分摊 b|F_]i T
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77.cutoff 截止 u/?s_OR
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78.accuracy 准确性 ,c#IxB/0
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79.classification 分类 !~5;Jb>s[/
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80.inspection 检查 ]O
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81.supervision of counting 监盘 49b#$Xq
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82.observation 观察 v;.7-9c*
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83.confirmation 函证 &oJ=
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84.computation 计算 fD1J@57
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85.analytical procedures 分析程序 uJ jm50R<
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86.vouch 核对 d~f_wN&r
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87.trace 追查 Q]WjW'Ry\
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88.audit sampling 审计抽样 ]i'hCa $$
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89.error 误差 Zcq'u
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90.expected error 预期误差 {@K>oaZ
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91.population 总体 le%&r