61.assessed level of material misstatement risk 重大错报风险的评估水平 lshSRir
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62.simall business 小规模企业 ,e1c,}
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63.accounting system 会计系统 B&X)bGx8
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64.test of control 控制测试 rjcH[U(
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65.walk-through test 穿行测试 ?^!J:D?
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66.communication 沟通 dfVI*5[Z
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67.flow chart 流程图 /
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68.reperformance of internal control 重新执行 &f 'Lll
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69.audit evidence 审计证据 bupW*fD:
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70.substantive procedures 实质性程序 otjT?R2g'
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71.assertions 认定 Lp$&eROFVs
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72.esistence 存在 Y(rQ032s
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73.occurrence 发生 lxXF8c>U
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74.completeness 完整性 r\b$/:y<e
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75.rights and obligations 权利和义务 6tVp%@
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76.valuation and allocation 计价和分摊 [C
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77.cutoff 截止 2-g 5Gb2|
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78.accuracy 准确性 u^ wGV
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79.classification 分类 |1OF!(:
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80.inspection 检查 ?5d[BV
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81.supervision of counting 监盘 aFrZ
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82.observation 观察 V^G+_#@,,
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83.confirmation 函证 fEK%)Z:0
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84.computation 计算 yq[CA`zVN
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85.analytical procedures 分析程序 p_g8d&]V
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86.vouch 核对 IU}g[OCu
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87.trace 追查 G
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88.audit sampling 审计抽样 #{bT=:3a
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89.error 误差 )lx;u.$4
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