61.assessed level of material misstatement risk 重大错报风险的评估水平
5V;BimI vq -Tq> 62.simall business 小规模企业
[xe(FFl+ ]a F,r" 63.accounting system
会计系统
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ad H`odQkZ! 64.test of control 控制测试
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rD K;^$n>Y 65.walk-through test 穿行测试
;.>CDt-E] }F=scbpXj 66.communication 沟通
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O~ s v^ f_2tMiy 5 68.reperformance of internal control 重新执行
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审计证据
cy T,tN \X1?,gV_ 70.substantive procedures 实质性程序
|)`<D E_ #MQ;n 71.assertions 认定
Z.TYi~d/9D > ={?H?C 72.esistence 存在
VSns_>o 0/z=G! z\ 73.occurrence 发生
E:'TZ4Z ]Y@Db5S $T 74.completeness 完整性
"5:^aC] LE#ko2#ke 75.rights and obligations 权利和义务
nW#UB tZ B7HN NX 76.valuation and allocation 计价和分摊
{6d)|';% TN! 8J=sx. 77.cutoff 截止
.h O ) R. ]U?)_P@} 78.accuracy 准确性
GF]V$5.ps z !2-U 79.classification 分类
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A 80.inspection 检查
5~)m6]-6 T rA&yXXL 81.supervision of counting 监盘
/B eA-\B MtWzGE=? 82.observation 观察
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mY!os91KoO nM]Sb|1: 84.computation 计算
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<0 85.analytical procedures 分析程序
g>].m8DZ' =@BVO @z@ 86.vouch 核对
;QZ}$8D 6Q ~\HGV+S!g} 87.trace 追查
Jw "fqr l} \q }7\) 88.audit sampling 审计抽样
e0 rh~@E 8['8ctX 89.error 误差
W:5,zFW Q)vf>LwC2S 90.expected error 预期误差
p@`]9tLP(K /4K ^- 91.population 总体
NW$_w ' 8RBR%)y 92.sampling risk 抽样风险
m[l[yUw# W#^W1j>_G 93.non- sampling risk 非抽样风险
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*SP@`)\D 94.sampling unit 抽样单位
B}O M:0 xhq-$"B 95.statistical sampling 统计抽样
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^J:@ Cf&.hod 96.tolerable error 可容忍误差
A!xx#+M 6sE%] u<V 97.the risk of under reliance 信赖不足风险
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AW[_k% 98.the risk of over reliance 信赖过度风险
:U>[*zE4& hzR1O ( 99.the risk of incorrect rejection 误拒风险
.A6i?iROe u( kacQ7 100. the risk of incorrect acceptance 误受风险
0 rge]w.X TA d~#jB9 101.working trial balance 试算平衡表
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