61.assessed level of material misstatement risk 重大错报风险的评估水平 G
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62.simall business 小规模企业 kGN||h
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63.accounting system 会计系统
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64.test of control 控制测试 z,*:x4}F
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65.walk-through test 穿行测试 S<6k0b(,_3
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66.communication 沟通 V*65b(q)
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67.flow chart 流程图 ivrXwZ7jT
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68.reperformance of internal control 重新执行 h3Fo-]0
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69.audit evidence 审计证据 (paf2F`~#
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70.substantive procedures 实质性程序 SFjU0*B$
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71.assertions 认定 *j*Du+
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72.esistence 存在 8&}~'4[b[$
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73.occurrence 发生 }uX|5&=~f
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74.completeness 完整性 [@{0o+.]'H
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75.rights and obligations 权利和义务 D\]&8w6&
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76.valuation and allocation 计价和分摊 'M'w,sID
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77.cutoff 截止 H`<?<ak6'M
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78.accuracy 准确性 V,QwN&
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79.classification 分类 17py).\
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80.inspection 检查 rm+v(&
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81.supervision of counting 监盘 3-Y=EH_0
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82.observation 观察 qw:9zYG}qW
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83.confirmation 函证 eihZp
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84.computation 计算 P"4Mm,
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85.analytical procedures 分析程序 INLf# N
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86.vouch 核对 QTh0SL
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87.trace 追查 I]sqi#h$2W
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88.audit sampling 审计抽样 4%bTj,H#
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89.error 误差 /"0as_L<
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90.expected error 预期误差 (Nt[v;BnO
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91.population 总体 Z% Z"VoxH
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92.sampling risk 抽样风险 cqg=8$ RB
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93.non- sampling risk 非抽样风险 4]"w b5%
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94.sampling unit 抽样单位 _[$#
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95.statistical sampling 统计抽样 Z}f^qc+
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96.tolerable error 可容忍误差 ^?Vq L\V5
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97.the risk of under reliance 信赖不足风险 ||gEs/6-
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98.the risk of over reliance 信赖过度风险 j&llrN
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99.the risk of incorrect rejection 误拒风险 -y <