61.assessed level of material misstatement risk 重大错报风险的评估水平 J)vP<.3:
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62.simall business 小规模企业 cVv+,l4V0
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63.accounting system 会计系统 ^B8%Re%
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64.test of control 控制测试 O'{UAb+-
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65.walk-through test 穿行测试 ; {$9Sc $
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66.communication 沟通 u1s^AW8 y
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67.flow chart 流程图 p(in.Xz
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68.reperformance of internal control 重新执行 u POmiF
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 A rC4pT
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71.assertions 认定 3CK4a,]Dm
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72.esistence 存在 pMnkh}Q#
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73.occurrence 发生 ,R]hNjs-{
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74.completeness 完整性 ??0C"8:[
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75.rights and obligations 权利和义务 ?3~]H
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76.valuation and allocation 计价和分摊 (dn(:<_$
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77.cutoff 截止 fx(^}e
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78.accuracy 准确性 V1 T?T9m
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79.classification 分类 $BKGPGmh
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80.inspection 检查 )X2=x^u*U
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81.supervision of counting 监盘 Tn2nd
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82.observation 观察 c+chwU0W
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83.confirmation 函证 &.D3f"
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84.computation 计算 EEFM1asJf
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85.analytical procedures 分析程序 yk OJhd3
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86.vouch 核对 4UD<
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87.trace 追查
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88.audit sampling 审计抽样 Mqc"
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89.error 误差 bE:oF9J?
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90.expected error 预期误差 7ukJ\P5[&1
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91.population 总体 o&}!bq]
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92.sampling risk 抽样风险 #T:#!MKa
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93.non- sampling risk 非抽样风险 h.CbOI%Q
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94.sampling unit 抽样单位 mOji\qia
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95.statistical sampling 统计抽样 +k|t[N
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96.tolerable error 可容忍误差 6)63Yp(
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