61.assessed level of material misstatement risk 重大错报风险的评估水平 T(
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62.simall business 小规模企业 "yCCei,hA?
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63.accounting system 会计系统 |Up+Kc:z/n
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64.test of control 控制测试 ^ ~:f02[D
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65.walk-through test 穿行测试
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66.communication 沟通 h$)(-_c3
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67.flow chart 流程图 %%`Nq&'
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68.reperformance of internal control 重新执行 g34<0%6jd
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69.audit evidence 审计证据 SG_^Rd9
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70.substantive procedures 实质性程序 rmu5K$pl
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71.assertions 认定 '$YB
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72.esistence 存在 %'a%ynFs
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73.occurrence 发生 vH%AXzIA
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74.completeness 完整性 7Ab&C&3
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75.rights and obligations 权利和义务 |iKk'Rta4
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76.valuation and allocation 计价和分摊 7yD=~l\Bbs
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77.cutoff 截止 U`N|pPe:w
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78.accuracy 准确性 <cNXe4(
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79.classification 分类 gKeqf-UWKJ
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80.inspection 检查 ^e:C{]S=
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81.supervision of counting 监盘 _8P"/(
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82.observation 观察 Z"#eN(v.N
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83.confirmation 函证 gF-<%<RV
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84.computation 计算 5LdVcXf
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85.analytical procedures 分析程序 ("Z;)s4q
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86.vouch 核对 mbB,j~;^6H
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87.trace 追查 <_$]!Z6UR
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88.audit sampling 审计抽样 d0Xb?-
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89.error 误差 -1iKeyyA
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90.expected error 预期误差 b&[9m\AX`
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91.population 总体 DX GClH
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92.sampling risk 抽样风险 9qN4f8R
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93.non- sampling risk 非抽样风险 E
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94.sampling unit 抽样单位 w}No ^.I*4
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95.statistical sampling 统计抽样 B
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96.tolerable error 可容忍误差 y6NOHPp@
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97.the risk of under reliance 信赖不足风险 y_EkW
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98.the risk of over reliance 信赖过度风险 (Cjnf
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99.the risk of incorrect rejection 误拒风险 MJNY#v3
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100. the risk of incorrect acceptance 误受风险 D`p&`]k3v
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101.working trial balance 试算平衡表 zvjVM"=G
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102.index and cross-referencing 索引和交叉索引 NbOeF7cq+
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