61.assessed level of material misstatement risk 重大错报风险的评估水平 6"-$WUlg
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62.simall business 小规模企业 T@W:@,34
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63.accounting system 会计系统 I\)`,w
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64.test of control 控制测试 '?rR>$s
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65.walk-through test 穿行测试 XCM!8x?K
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66.communication 沟通 C*Q7@+&
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67.flow chart 流程图 *V&M5
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68.reperformance of internal control 重新执行 1Yb
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69.audit evidence 审计证据 IyO0~Vx>
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70.substantive procedures 实质性程序 uaIAVBRcS
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71.assertions 认定 5_9`v@-4_
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72.esistence 存在 @gP*z6Z
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73.occurrence 发生 A'EI1_3{
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74.completeness 完整性 dgVGP_~
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75.rights and obligations 权利和义务 *;Kp"j
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76.valuation and allocation 计价和分摊 #S7oW@
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77.cutoff 截止 7-S?RU]g
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78.accuracy 准确性 ,:Px(=d4
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79.classification 分类 JA^!i98{
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80.inspection 检查 y[McdlH m
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81.supervision of counting 监盘 #Y= A#Yz,{
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82.observation 观察 )"TVR{I%B
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83.confirmation 函证 TQB)
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84.computation 计算 -mJs0E*g
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85.analytical procedures 分析程序 qT
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86.vouch 核对 @!iS`u
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87.trace 追查
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88.audit sampling 审计抽样 ]t<=a
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89.error 误差 yu_PZ"l
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90.expected error 预期误差 ZvyZ5UA
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91.population 总体 7nPg2K&
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92.sampling risk 抽样风险 r(^00hvH
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93.non- sampling risk 非抽样风险 +c8`N'~
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94.sampling unit 抽样单位 hT^&