61.assessed level of material misstatement risk 重大错报风险的评估水平 DQXx}%Px
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62.simall business 小规模企业 JKv4
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63.accounting system 会计系统 S5vMP
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64.test of control 控制测试 T<,tC"
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65.walk-through test 穿行测试 c`=hK*
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66.communication 沟通 ?bi^h/f
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67.flow chart 流程图 A+*(Pds
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68.reperformance of internal control 重新执行 9
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69.audit evidence 审计证据 :iiTz$yk
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70.substantive procedures 实质性程序 2_DtzY:=
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71.assertions 认定 O@&I.d$
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72.esistence 存在 9:5NX3"p
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73.occurrence 发生 P?ol]MwaB
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74.completeness 完整性 {D.0_=y~2
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75.rights and obligations 权利和义务 780MSFV8
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76.valuation and allocation 计价和分摊 3{E}^ve
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77.cutoff 截止 EU~'n-
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78.accuracy 准确性 K?eo)|4)DB
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79.classification 分类 K",]_+b
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80.inspection 检查 DzOJ{dF
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81.supervision of counting 监盘 2M`Ni&v
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82.observation 观察 B}T72!a
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83.confirmation 函证 Z)4P>{
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84.computation 计算 `buTP?]4.
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85.analytical procedures 分析程序 $o^}<)DW
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86.vouch 核对 3N
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87.trace 追查 =]Bm>67"
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88.audit sampling 审计抽样 ?RyvM_(N6
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89.error 误差 4 .qjTR
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90.expected error 预期误差 g9.hR8X
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91.population 总体 JJO"\^,;~
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92.sampling risk 抽样风险 Y6Q6--P
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93.non- sampling risk 非抽样风险 O%{>Zo_<