61.assessed level of material misstatement risk 重大错报风险的评估水平 !np_B0`
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62.simall business 小规模企业 u
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63.accounting system 会计系统 _@5Xmr
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64.test of control 控制测试 }%g[1
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65.walk-through test 穿行测试 G[64qhTC
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66.communication 沟通 l`v5e"V
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67.flow chart 流程图 {^]qaQ[5N
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68.reperformance of internal control 重新执行 (,At5T
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69.audit evidence 审计证据 Agcss20.
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70.substantive procedures 实质性程序 Z+xk
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71.assertions 认定 "x$@^
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72.esistence 存在 K1
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73.occurrence 发生 pY&6p~\p
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74.completeness 完整性 e$
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75.rights and obligations 权利和义务 s_^`t+5
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76.valuation and allocation 计价和分摊 /xn|d#4
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77.cutoff 截止 ;~3;CijJ8
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78.accuracy 准确性 FB k7Cn!
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79.classification 分类 *q}yfa35eR
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80.inspection 检查 8\J$\Edv
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81.supervision of counting 监盘 &r,vD,
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82.observation 观察 !(*&P
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83.confirmation 函证 2Z; !N37U
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84.computation 计算 :6n4i$
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85.analytical procedures 分析程序 ,e'r 0
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86.vouch 核对 {OG1' m6=/
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87.trace 追查 h-p}Qil,
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88.audit sampling 审计抽样 EH".ki=e
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89.error 误差 O%%Q./oh
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90.expected error 预期误差 O0}uY:B
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91.population 总体 $H*8H`
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92.sampling risk 抽样风险 'c~SE>
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93.non- sampling risk 非抽样风险 CG uuadNI
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94.sampling unit 抽样单位 :@(1~Hm
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95.statistical sampling 统计抽样 q:_:E*o
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96.tolerable error 可容忍误差 !S~)U{SSK
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97.the risk of under reliance 信赖不足风险 0}GO
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