61.assessed level of material misstatement risk 重大错报风险的评估水平 RVwS<g)~1
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62.simall business 小规模企业 lkTA"8d
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63.accounting system 会计系统 m=@xZw<
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64.test of control 控制测试 !;*flr`/
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65.walk-through test 穿行测试 d;l%XZe
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66.communication 沟通 bHRn}K+<}c
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67.flow chart 流程图
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68.reperformance of internal control 重新执行 lPxhqF5pP
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69.audit evidence 审计证据 V;MmPNP|
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70.substantive procedures 实质性程序 L%Zr3Ct
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71.assertions 认定 uXFI7vV6P
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72.esistence 存在 "A+7G5
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73.occurrence 发生 &2XH.$Q
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74.completeness 完整性
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75.rights and obligations 权利和义务 ^uUA41o`eJ
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76.valuation and allocation 计价和分摊 p
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77.cutoff 截止 /+%aSPQ
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78.accuracy 准确性 ,
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79.classification 分类 5\h 6"/6Df
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80.inspection 检查 |s/N?/qi
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81.supervision of counting 监盘 H}~K51
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82.observation 观察 7O*Sg2B
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83.confirmation 函证 ^$'z#ZN1
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84.computation 计算 :tO4LEb
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85.analytical procedures 分析程序 \\:%++}J
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86.vouch 核对 02[m{a-
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87.trace 追查 lG0CCOdQ
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88.audit sampling 审计抽样 O@@nGSc@
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89.error 误差 ^"|q~2
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90.expected error 预期误差 Q3hf =&$
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91.population 总体 0'F/z%SMj
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92.sampling risk 抽样风险 &_