61.assessed level of material misstatement risk 重大错报风险的评估水平 d,kh6'g2@
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62.simall business 小规模企业 faQ}J%a
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63.accounting system 会计系统 OUCL
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64.test of control 控制测试
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65.walk-through test 穿行测试 M#o.$+Uh
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66.communication 沟通 cQ(zBf
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67.flow chart 流程图 >iD&n4TK
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68.reperformance of internal control 重新执行 9))E\U
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69.audit evidence 审计证据 U9k;)fK
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70.substantive procedures 实质性程序 *J^l
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71.assertions 认定 TG4?"0`I5
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72.esistence 存在 "|P8L|
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73.occurrence 发生 b=nQi.
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74.completeness 完整性 v4M1
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75.rights and obligations 权利和义务 A+3, y<j\
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76.valuation and allocation 计价和分摊 )1 ]P4
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77.cutoff 截止 0($@9k4!/
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78.accuracy 准确性 &!/E&e$_
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79.classification 分类 b(^g v
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80.inspection 检查 u!kC+0Y
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81.supervision of counting 监盘 fTQ_miAlP
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82.observation 观察 2.''Nt6|
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83.confirmation 函证 ODS8bD0!i
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84.computation 计算 z1wJ-l
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85.analytical procedures 分析程序 sE
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86.vouch 核对 ]/byz_7]
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87.trace 追查 BS-nn y
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88.audit sampling 审计抽样 CM$q{;y
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89.error 误差 )=,%iL-
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90.expected error 预期误差 LJ^n6 m|_
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91.population 总体 eN*=wOh
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 g&z)y
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94.sampling unit 抽样单位 .I~#o$6
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95.statistical sampling 统计抽样 .MoOjx?
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96.tolerable error 可容忍误差 &/%A 9R,
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97.the risk of under reliance 信赖不足风险 !m7`E
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98.the risk of over reliance 信赖过度风险 m8Wv46%
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99.the risk of incorrect rejection 误拒风险 {_#~&I