61.assessed level of material misstatement risk 重大错报风险的评估水平 @}cZxFQ!C
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62.simall business 小规模企业 *"D8E^9
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63.accounting system 会计系统 D*R49hja
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64.test of control 控制测试 cQMb+ Q2Yw
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65.walk-through test 穿行测试 ]}&f<X
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66.communication 沟通 @gZ<!g/vza
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67.flow chart 流程图 0UB,EI8
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68.reperformance of internal control 重新执行 l;dZJ_Ut$
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69.audit evidence 审计证据 R)w|bpW
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70.substantive procedures 实质性程序 ~D)!zQkD
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71.assertions 认定 i>C:C>~
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72.esistence 存在 ![BQ;X
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73.occurrence 发生 JL4\%
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74.completeness 完整性 =U5lPsiv,3
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75.rights and obligations 权利和义务 #~r+
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76.valuation and allocation 计价和分摊 YolO
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77.cutoff 截止 :_q
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78.accuracy 准确性 <<da TQV
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79.classification 分类 Gw$sL&1m\
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80.inspection 检查 l0 H,TT~2
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81.supervision of counting 监盘 6.Nu[-?
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82.observation 观察 /]Fs3
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83.confirmation 函证 ~O)Uz|
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84.computation 计算 Eg"DiI)7
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85.analytical procedures 分析程序 n2Oi< )
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86.vouch 核对 eiJO;%fl>l
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87.trace 追查 FKd5]am
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88.audit sampling 审计抽样 .[hQ#3)W
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89.error 误差 YWSo:)LY
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90.expected error 预期误差 {R7>-Y[4)2
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91.population 总体 \#[W8k<Z
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92.sampling risk 抽样风险 ,P ?TYk
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93.non- sampling risk 非抽样风险 ~pn9x;N%H
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94.sampling unit 抽样单位 {}?s0U$5
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95.statistical sampling 统计抽样 _F^k>Lq&