61.assessed level of material misstatement risk 重大错报风险的评估水平 nsn
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62.simall business 小规模企业 ?1w{lz(P
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63.accounting system 会计系统 -LzkM"
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64.test of control 控制测试 |ecK~+
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65.walk-through test 穿行测试 %hDx UZ#0
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66.communication 沟通 ~&HP}Q$#f
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67.flow chart 流程图 QiH>!Ssw
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68.reperformance of internal control 重新执行 S:B$c>
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69.audit evidence 审计证据 X1*f#3cm#
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70.substantive procedures 实质性程序 Ey|{yUmU+
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71.assertions 认定 )qSjI_qt5
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72.esistence 存在 )j,Y(V$P
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73.occurrence 发生 ^^,cnDlm
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74.completeness 完整性 yz}ik^T
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75.rights and obligations 权利和义务 H(?)v.%
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76.valuation and allocation 计价和分摊 '+EtnWHs
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77.cutoff 截止 H 48YX(HI
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78.accuracy 准确性 ,J6t
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79.classification 分类 :$6m
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80.inspection 检查 niA>afo
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81.supervision of counting 监盘 2dsXG$-W2
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82.observation 观察 *@I/TX'\rY
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83.confirmation 函证 %1mIngW=g
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84.computation 计算 Ec9%RAxl
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85.analytical procedures 分析程序 3AcS$.G
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86.vouch 核对 VUon>XQ
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87.trace 追查 redMlHM
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88.audit sampling 审计抽样
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89.error 误差 `]`S"W7&
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90.expected error 预期误差 J#IVu?B
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91.population 总体 mEmgr(W
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92.sampling risk 抽样风险 <a&w$Zc/
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93.non- sampling risk 非抽样风险 5g%D0_e5
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94.sampling unit 抽样单位 <(t{C8>g%
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95.statistical sampling 统计抽样 63(XCO
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96.tolerable error 可容忍误差 'l<