61.assessed level of material misstatement risk 重大错报风险的评估水平 }u{gQlV
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62.simall business 小规模企业 ovDPnf(
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63.accounting system 会计系统 qL[SwEc
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64.test of control 控制测试 g=,}j]tl
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65.walk-through test 穿行测试 ibG>|hV
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66.communication 沟通 wkV'']= Xg
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67.flow chart 流程图 <td]k%*+
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68.reperformance of internal control 重新执行 Zs ,6}m\
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69.audit evidence 审计证据 )OVa7[-T
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70.substantive procedures 实质性程序 *JQ*$$5
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71.assertions 认定 "^
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72.esistence 存在 HPJHA ,
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73.occurrence 发生 j2.7b1s
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74.completeness 完整性 5O
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75.rights and obligations 权利和义务 Uqy/~n-v<
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76.valuation and allocation 计价和分摊
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77.cutoff 截止 ?,8+1"|$A]
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78.accuracy 准确性 .`V$j.a
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79.classification 分类 ~1 31|e`C
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80.inspection 检查 F[`dX
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81.supervision of counting 监盘 3eXIo=
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82.observation 观察 n${k^e-=
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83.confirmation 函证 Id>4fF:o
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84.computation 计算 T#*H
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85.analytical procedures 分析程序 4v3gpLH
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86.vouch 核对 FF!PmfF'
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87.trace 追查 IF\ @uo`
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88.audit sampling 审计抽样 jX(hBnGW
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89.error 误差 0K26\1
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90.expected error 预期误差 w`V6vYd@
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91.population 总体 4KnBb_w
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92.sampling risk 抽样风险 .kn2M&P>=
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93.non- sampling risk 非抽样风险 V[K N,o{6
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94.sampling unit 抽样单位 ^2+
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95.statistical sampling 统计抽样 N&