61.assessed level of material misstatement risk 重大错报风险的评估水平 \027>~u
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62.simall business 小规模企业 Z1_F)5pn
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63.accounting system 会计系统 QCO,f
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64.test of control 控制测试 1A[(R T]
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65.walk-through test 穿行测试 3vdFO: j
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66.communication 沟通 DFvGc`O4
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67.flow chart 流程图 |g'ceG-
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68.reperformance of internal control 重新执行 8erG](
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69.audit evidence 审计证据 c
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70.substantive procedures 实质性程序 Q%524%f$
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71.assertions 认定 7Ah
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72.esistence 存在 E
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73.occurrence 发生 2@IL
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74.completeness 完整性 qWf[X'
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75.rights and obligations 权利和义务 _l+C0lQl=
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76.valuation and allocation 计价和分摊 n
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77.cutoff 截止 : ^U>n{
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78.accuracy 准确性 P- +]4\
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79.classification 分类 } =Xlac_U
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80.inspection 检查 yL),G*[p\}
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81.supervision of counting 监盘 I
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82.observation 观察 I@\D
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83.confirmation 函证 sPVE_n
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84.computation 计算 pe<T"[X
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85.analytical procedures 分析程序 9Ofls9]U
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86.vouch 核对 j
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87.trace 追查 G:y+yE4
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88.audit sampling 审计抽样 &=kb>*
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89.error 误差 e]CoYuPr
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90.expected error 预期误差 @WJ\W `P
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91.population 总体 z"mpwmv5
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92.sampling risk 抽样风险 y. 1F@w|
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93.non- sampling risk 非抽样风险 aC%Q.+-t
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94.sampling unit 抽样单位 mwyB~,[d+W
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