61.assessed level of material misstatement risk 重大错报风险的评估水平 h7gH4L!'u
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62.simall business 小规模企业 O2 3f\pm&
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63.accounting system 会计系统 ?w3f;v
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64.test of control 控制测试 (iBBdB
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65.walk-through test 穿行测试 ZVK;m1?'
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66.communication 沟通 |_!xA/_U'T
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67.flow chart 流程图 |`:Uww+3
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68.reperformance of internal control 重新执行 a/>={mbKi
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69.audit evidence 审计证据 (Ozb +W?
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70.substantive procedures 实质性程序 P`V#Wj4\
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71.assertions 认定 ]J_Dn\
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72.esistence 存在 B-r9\fi
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73.occurrence 发生 G}}oeS
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74.completeness 完整性 X Uh)z
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75.rights and obligations 权利和义务 {PYN3\N,
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76.valuation and allocation 计价和分摊 u8-)LOf(
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77.cutoff 截止 o?/N4$&5l
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78.accuracy 准确性 %DzS~5$G
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79.classification 分类 ed>_=i
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80.inspection 检查
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81.supervision of counting 监盘 #Cbn"iYee
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82.observation 观察 o` ,&yq.
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83.confirmation 函证 %# J
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84.computation 计算 cs~
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85.analytical procedures 分析程序 -D{~7&
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86.vouch 核对 %Ljc#AVg
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87.trace 追查 Tje =vI
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88.audit sampling 审计抽样 6Y\9h)1Jo
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89.error 误差 l|j&w[c[Q0
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90.expected error 预期误差 r")=Z1y
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91.population 总体 H\^5>ccU>V
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92.sampling risk 抽样风险 )p12SGR5
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93.non- sampling risk 非抽样风险 P|_?{1eO2
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94.sampling unit 抽样单位 |WubIj*\{
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95.statistical sampling 统计抽样 nV"[WngN
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96.tolerable error 可容忍误差 <