61.assessed level of material misstatement risk 重大错报风险的评估水平 B&
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62.simall business 小规模企业 $Z?\>K0i
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63.accounting system 会计系统 p@YB?#Im
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64.test of control 控制测试 Fl3#D7K
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65.walk-through test 穿行测试 "w_N'-}#
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66.communication 沟通 -?6MU~"GK
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67.flow chart 流程图 F7MzCZvu
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68.reperformance of internal control 重新执行 0)!Ll*L!p
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69.audit evidence 审计证据 ~u87H?
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70.substantive procedures 实质性程序 N]N4^
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71.assertions 认定 Ad$n4Ze
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72.esistence 存在 CO?Xt+1hR
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73.occurrence 发生 rw7_5l
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74.completeness 完整性 &<pKx!
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75.rights and obligations 权利和义务 ?7MqeR4/E
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76.valuation and allocation 计价和分摊 C\ZkGX
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77.cutoff 截止 ,`A?!.K$
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78.accuracy 准确性 H ?M/mGP
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79.classification 分类 L,,*gK
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80.inspection 检查 o>/O++7R a
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81.supervision of counting 监盘 AJ^#eY5
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82.observation 观察 &w8)* T
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83.confirmation 函证 q my%J
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84.computation 计算 5kNzv~4B,;
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85.analytical procedures 分析程序 sOCs13A"
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86.vouch 核对 ;6ecrQMw&
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87.trace 追查 YC_5YY(k
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88.audit sampling 审计抽样 >>i@r@
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89.error 误差 ENF"c$R
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90.expected error 预期误差 .`<@m]m-
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91.population 总体 I\~G|B
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92.sampling risk 抽样风险 Vm}%ttTC
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93.non- sampling risk 非抽样风险 <GHYt#GIZ+
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94.sampling unit 抽样单位 `U#55k9^5
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95.statistical sampling 统计抽样 Ch$*Gm19Z
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96.tolerable error 可容忍误差 zA+~7;7E
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97.the risk of under reliance 信赖不足风险 '0y9M
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98.the risk of over reliance 信赖过度风险 )irRO 8
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99.the risk of incorrect rejection 误拒风险 ?m$a6'2-,J
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100. the risk of incorrect acceptance 误受风险 5zFR7/p{
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101.working trial balance 试算平衡表 }g# &