61.assessed level of material misstatement risk 重大错报风险的评估水平 -$kIVh
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62.simall business 小规模企业 x N7sFSV@
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63.accounting system 会计系统 1hlU
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64.test of control 控制测试 #s81k@#X
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65.walk-through test 穿行测试 w[D]\>QHa
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66.communication 沟通 hkyO_ns
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67.flow chart 流程图 8MI8~
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68.reperformance of internal control 重新执行 /Wcx%P
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69.audit evidence 审计证据 $=Ns7Sbup
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70.substantive procedures 实质性程序 +Z2XP76(4A
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71.assertions 认定 6D[]Jf,9
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72.esistence 存在 #Q)r
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73.occurrence 发生 }3 _b%{
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74.completeness 完整性 -Ci&h
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75.rights and obligations 权利和义务 %k32:qe
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76.valuation and allocation 计价和分摊 c|`$
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77.cutoff 截止 Ef?hkq7X<
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78.accuracy 准确性 Ncsh{.
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79.classification 分类 A6
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80.inspection 检查 ;@Fb>lBhX
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81.supervision of counting 监盘 9&uf
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82.observation 观察 d@1^U9sf
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83.confirmation 函证 A7%/sMv
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84.computation 计算 D*[Jrq,
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85.analytical procedures 分析程序 ppNMXbXR
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86.vouch 核对 &^DVSVqs^
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87.trace 追查 Y I;iG[T,&
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88.audit sampling 审计抽样 'sH_^{V2
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89.error 误差
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90.expected error 预期误差 xQDQgvwa
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91.population 总体 ,!@ MLn
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92.sampling risk 抽样风险 ;m#4Q6k)V?
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93.non- sampling risk 非抽样风险 Dqii60
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94.sampling unit 抽样单位 x51R:x(p
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95.statistical sampling 统计抽样 |k90aQO
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96.tolerable error 可容忍误差 9QLG:(~;
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97.the risk of under reliance 信赖不足风险 5!fYTo|G>
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98.the risk of over reliance 信赖过度风险 `MuX/[q
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99.the risk of incorrect rejection 误拒风险 4Ex&A