61.assessed level of material misstatement risk 重大错报风险的评估水平 =nHUs1rKn
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62.simall business 小规模企业 2Ah#<k-gC;
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63.accounting system 会计系统 v&\Q8!r_
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64.test of control 控制测试 hgG9m[?K
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65.walk-through test 穿行测试 G[ PtkPSJ
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66.communication 沟通 AYBns]!
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67.flow chart 流程图 b=C*W,Q_#
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68.reperformance of internal control 重新执行 7sCG^&Y
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69.audit evidence 审计证据 iQ67l\{R
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70.substantive procedures 实质性程序 NWESP U):w
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71.assertions 认定 HQdxL*N%^
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72.esistence 存在 6_o*y8s.
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73.occurrence 发生 ^CYl\.Y@
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74.completeness 完整性 <d Wv?<o
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75.rights and obligations 权利和义务 {lzWrUGO
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76.valuation and allocation 计价和分摊 Wtd/=gmiI
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77.cutoff 截止 #P9~}JB3,
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78.accuracy 准确性 )
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79.classification 分类 yPBZc h %-
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80.inspection 检查 `g?Negt\v
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81.supervision of counting 监盘 F
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82.observation 观察 x8B}ZIbT9
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83.confirmation 函证 C
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84.computation 计算 ?zMHP#i
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85.analytical procedures 分析程序 Pj^{|U2 1
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86.vouch 核对
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87.trace 追查 RL
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88.audit sampling 审计抽样 `?rSlR@+[I
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89.error 误差 | j`@eF/"
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90.expected error 预期误差 f}ji?p
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91.population 总体 >8^
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92.sampling risk 抽样风险 VcY
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93.non- sampling risk 非抽样风险 nnEgx;Nl0
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94.sampling unit 抽样单位 =:Fc;n>c<K
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95.statistical sampling 统计抽样 n
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96.tolerable error 可容忍误差 ^zmG0EH,
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97.the risk of under reliance 信赖不足风险 %nZo4hnr$r
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98.the risk of over reliance 信赖过度风险 qJs<#MQ2
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99.the risk of incorrect rejection 误拒风险 r'r%w#
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100. the risk of incorrect acceptance 误受风险 4r#= *
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101.working trial balance 试算平衡表 {X+3;&