61.assessed level of material misstatement risk 重大错报风险的评估水平 2
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62.simall business 小规模企业 n/ AW?'
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63.accounting system 会计系统 NpR6
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64.test of control 控制测试 oq. r\r
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65.walk-through test 穿行测试 p[-{]!
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66.communication 沟通 `kPc!I7Y
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67.flow chart 流程图 ;s}3e#$L
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68.reperformance of internal control 重新执行 [ f34a
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69.audit evidence 审计证据 :Y^I]`lR"
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70.substantive procedures 实质性程序 cgN>3cE
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71.assertions 认定 Egf^H>,.M
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72.esistence 存在 h)@InYwu7
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73.occurrence 发生 3e
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74.completeness 完整性 NnOI:X {
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75.rights and obligations 权利和义务 lkwh'@s.
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76.valuation and allocation 计价和分摊 )8'jxiGs
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77.cutoff 截止 H
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78.accuracy 准确性 wDw<KU1UK
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79.classification 分类 Q7(eq0na
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80.inspection 检查 z6cYC,
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81.supervision of counting 监盘 gQ+9xT d
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82.observation 观察 v20~^gKo=m
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83.confirmation 函证 sUciFAb
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84.computation 计算 Rsn^eR
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85.analytical procedures 分析程序 oIxH 3T
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86.vouch 核对 3]`mQm E
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87.trace 追查 > UWStzH<
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88.audit sampling 审计抽样 ?!7
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89.error 误差 X" \}sl5
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90.expected error 预期误差 wko2M[
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91.population 总体 H+`*Y<F@
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92.sampling risk 抽样风险 OL9]*G?F
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93.non- sampling risk 非抽样风险 TvM24Orct
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94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 y||@?Y
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96.tolerable error 可容忍误差 VVLIeJ(*XT
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97.the risk of under reliance 信赖不足风险 g ;LVECk
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98.the risk of over reliance 信赖过度风险 (YrR8
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99.the risk of incorrect rejection 误拒风险 u~
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100. the risk of incorrect acceptance 误受风险 \
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