61.assessed level of material misstatement risk 重大错报风险的评估水平 Ax*xa6_2
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62.simall business 小规模企业 zUq(bD
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63.accounting system 会计系统 gYBMi)`RT
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64.test of control 控制测试 w?Pex]i{
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65.walk-through test 穿行测试 S6Y:Z0
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66.communication 沟通 -$$mr U
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67.flow chart 流程图 5_1\{lP
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68.reperformance of internal control 重新执行 M 5$JB nN
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69.audit evidence 审计证据 B$qTH5)W
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70.substantive procedures 实质性程序 b,X+*hRt
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71.assertions 认定 F\^\,hy
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72.esistence 存在 33&l.[A"!}
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73.occurrence 发生 #8~ygEa}
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74.completeness 完整性 _-rC]iQJ55
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75.rights and obligations 权利和义务 _l+C0lQl=
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76.valuation and allocation 计价和分摊 'Va<GHr>+
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77.cutoff 截止 d2TIG<
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78.accuracy 准确性 p:W{c/tV
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79.classification 分类 PpH
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80.inspection 检查 O<#8R\v
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81.supervision of counting 监盘 sWB@'P:x
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82.observation 观察 ^qi+Y)dU|
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83.confirmation 函证 ={f8s,m)P,
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84.computation 计算 '
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85.analytical procedures 分析程序 _#MKp H
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86.vouch 核对 v??$z#1F3
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87.trace 追查 .Z#/%y3S
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88.audit sampling 审计抽样 JVxja<43
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89.error 误差 >2=
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90.expected error 预期误差 z'Z[mrLq
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91.population 总体 >#'?}@FWQN
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92.sampling risk 抽样风险 h&n1}W+
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93.non- sampling risk 非抽样风险 X;2LK!x;y
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94.sampling unit 抽样单位 CJ7S5
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95.statistical sampling 统计抽样 aC%Q.+-t
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96.tolerable error 可容忍误差 8e^u KYR<
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97.the risk of under reliance 信赖不足风险 ``I[1cC
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98.the risk of over reliance 信赖过度风险 !s?SI=B8
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99.the risk of incorrect rejection 误拒风险 rZcSG(d`53
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100. the risk of incorrect acceptance 误受风险 iK+Vla`}
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