61.assessed level of material misstatement risk 重大错报风险的评估水平 xqs{d&W
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62.simall business 小规模企业 3'}(:X(
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63.accounting system 会计系统
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64.test of control 控制测试 g'ha7~w(p
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65.walk-through test 穿行测试 ?'Y\5n/*$
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66.communication 沟通 }A\s`Hm
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67.flow chart 流程图 \
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68.reperformance of internal control 重新执行 J]yUjnQ[h
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69.audit evidence 审计证据 wmAZ {
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70.substantive procedures 实质性程序 VNBf2
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71.assertions 认定 ;gLHSHEA
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72.esistence 存在 @M-i$
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73.occurrence 发生 kH/u]+_
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74.completeness 完整性 3tzb@T
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75.rights and obligations 权利和义务 h\| ~Q.kG
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76.valuation and allocation 计价和分摊 v EppkS U1
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77.cutoff 截止 NbgK#;
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78.accuracy 准确性 o81RD#>E)
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79.classification 分类 8T<LNC
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80.inspection 检查 B=14
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81.supervision of counting 监盘 9<0TF+}>
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82.observation 观察 `W>cA64 o
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83.confirmation 函证 }
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84.computation 计算 a7$-gW"Z(,
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85.analytical procedures 分析程序 )S?. YCv?
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86.vouch 核对 ]JDKoA{S0
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87.trace 追查 bd|ZhRsL
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88.audit sampling 审计抽样 MpY/G%3
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89.error 误差 @yV.Yx"p_
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90.expected error 预期误差 Ln-UN$2~F
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91.population 总体 !s^[|2D_U
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92.sampling risk 抽样风险 y
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93.non- sampling risk 非抽样风险 FYBW3y+AF&
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