61.assessed level of material misstatement risk 重大错报风险的评估水平 '1[Bbs
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62.simall business 小规模企业 i5G"@4(
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63.accounting system 会计系统 }S}9Pm,:
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64.test of control 控制测试 +-OnO7f
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65.walk-through test 穿行测试 IPEJ7n49
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66.communication 沟通 3Q_L6Wj~
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67.flow chart 流程图 i)mQ?Y#o
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68.reperformance of internal control 重新执行 <WGx
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69.audit evidence 审计证据 ZZ@1l
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70.substantive procedures 实质性程序 .Q$/\E
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71.assertions 认定 q:X&)f
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72.esistence 存在 5"o)^8!>
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73.occurrence 发生 #5/.n.X"
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74.completeness 完整性 H;=++Dh
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75.rights and obligations 权利和义务 0Er;l|
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76.valuation and allocation 计价和分摊 ,!'L~{
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77.cutoff 截止 3Z-N*bhC
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78.accuracy 准确性 H<wrusRg
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79.classification 分类 cs6I
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80.inspection 检查 6p1)wf.J
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81.supervision of counting 监盘 $TR#-q
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82.observation 观察 \qB:z7I2
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83.confirmation 函证 $(JB"%S8c
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84.computation 计算 +(qs{07A$
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85.analytical procedures 分析程序 dxAP7
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86.vouch 核对 %}x$YDO
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87.trace 追查 }6#u}^gy
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88.audit sampling 审计抽样 _8eN^oc%
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89.error 误差 NwB;9ZhZ
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90.expected error 预期误差 r"aJ&~8::W
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91.population 总体 %L;;W,l$`)
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92.sampling risk 抽样风险 +K"8Q'&