61.assessed level of material misstatement risk 重大错报风险的评估水平 E"G._<3J8
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62.simall business 小规模企业 |9\Lv$VJ
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63.accounting system 会计系统 +^69>L2V
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64.test of control 控制测试 S?3{G@!
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65.walk-through test 穿行测试 [\.>BK
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66.communication 沟通 uk'<9g^
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67.flow chart 流程图 Og*1pvN<
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68.reperformance of internal control 重新执行 z:fhq:R(
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69.audit evidence 审计证据 0~S<}N
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70.substantive procedures 实质性程序 }E1Eq
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71.assertions 认定 ^#t<ILUa
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72.esistence 存在 $\K(EBi#G
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73.occurrence 发生 &1u?W%(Px
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74.completeness 完整性 '+QgZ>q"
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75.rights and obligations 权利和义务 G7=8*@q>:
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76.valuation and allocation 计价和分摊 `fV$'u
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77.cutoff 截止 |$w-}$jq5
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78.accuracy 准确性 uA,{C%?
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79.classification 分类 $ta#]>{
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80.inspection 检查 R 1 b`(
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81.supervision of counting 监盘 ky%%H;
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82.observation 观察 $.cGRz
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83.confirmation 函证 b>(lF%M
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84.computation 计算 t
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85.analytical procedures 分析程序 bDNd
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86.vouch 核对 h
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87.trace 追查 %G
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88.audit sampling 审计抽样 6};oLnO
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89.error 误差 Fo=6A[J
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90.expected error 预期误差 K\ ]r
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91.population 总体 F{+`F<r
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92.sampling risk 抽样风险 c
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93.non- sampling risk 非抽样风险 t*#&y:RG
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94.sampling unit 抽样单位
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