61.assessed level of material misstatement risk 重大错报风险的评估水平 :j9{n ,F
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62.simall business 小规模企业
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63.accounting system 会计系统 6+BR5Nr
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64.test of control 控制测试 V"(S<o
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65.walk-through test 穿行测试 y$7Fq'
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66.communication 沟通 FOgF'!K
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67.flow chart 流程图 mm\Jf
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68.reperformance of internal control 重新执行 m `~/]QQ
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69.audit evidence 审计证据 RVy8%[Gcq
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70.substantive procedures 实质性程序 Cq;t;qN,nQ
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71.assertions 认定 pa Uh+"y>
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72.esistence 存在 *O,\/aQ+
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73.occurrence 发生 lb5Y$ZC
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74.completeness 完整性 5c($3Pno=
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75.rights and obligations 权利和义务 1uz9zhG><
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76.valuation and allocation 计价和分摊 (p26TN;*$5
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77.cutoff 截止 UOSa`TZbZ
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78.accuracy 准确性 n
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79.classification 分类 S:/;|Dg
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80.inspection 检查 %5 0}oD@
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81.supervision of counting 监盘 Ke,UwYG2~G
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82.observation 观察 eG9
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83.confirmation 函证 `DIIJ<;g
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84.computation 计算 > xkl7D
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85.analytical procedures 分析程序 VI0^Zq!6R
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86.vouch 核对 ~'K
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87.trace 追查 ]WR+>)ERb
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88.audit sampling 审计抽样 zm)
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89.error 误差 !}|n3wQ
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90.expected error 预期误差 7)!(0.&
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91.population 总体 4YM!S E-I
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92.sampling risk 抽样风险 !ccKbw)J#
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93.non- sampling risk 非抽样风险 evNo(U\C
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94.sampling unit 抽样单位 ,@jRe&6
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95.statistical sampling 统计抽样 =`[08
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96.tolerable error 可容忍误差 ]c]rIOTN
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