61.assessed level of material misstatement risk 重大错报风险的评估水平 R(j1n,c]
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62.simall business 小规模企业 t6c<kIQ:-O
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63.accounting system 会计系统 @H !$[m3
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64.test of control 控制测试 Ax oD8|
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65.walk-through test 穿行测试 g~UUP4<$"
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66.communication 沟通 %AF5=
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67.flow chart 流程图 |}){}or
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68.reperformance of internal control 重新执行 ?)'~~@NkH
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69.audit evidence 审计证据 OdMO=Hy6d
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70.substantive procedures 实质性程序 LtT\z<bAI
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71.assertions 认定 W~_t~Vg5
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72.esistence 存在 p8wyEHB
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73.occurrence 发生 $ _8g8r}
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74.completeness 完整性 )o!XWh
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75.rights and obligations 权利和义务 [6jbgW~E
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76.valuation and allocation 计价和分摊 ,_!6U
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77.cutoff 截止 -
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78.accuracy 准确性 Gf8s?l
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79.classification 分类 _<ut)
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80.inspection 检查 !gwjN_ZJ^
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81.supervision of counting 监盘 Hy{
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82.observation 观察 y(
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83.confirmation 函证 4t4olkK3Oa
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84.computation 计算 0;sRJ
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85.analytical procedures 分析程序 '+<(;2Z
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86.vouch 核对 QbYc[8-[
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87.trace 追查 4X
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88.audit sampling 审计抽样 3E} An%
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89.error 误差 ba@ax3
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90.expected error 预期误差 L{g E'jCC
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