61.assessed level of material misstatement risk 重大错报风险的评估水平 P=KOw
;bs
7>9/bB+TL
62.simall business 小规模企业 q^n6"&;*
JLT':e~PX
63.accounting system 会计系统 $kZ,uvKN
E IsA2 f
64.test of control 控制测试 H-1@z$p
!#f4t]FM`B
65.walk-through test 穿行测试 [
}jSx]
"P&|e|7
66.communication 沟通 !MTm4Ls
]\+bx=
67.flow chart 流程图 OC7:Dp4
6:330"9
68.reperformance of internal control 重新执行 f|m.v
+7k
vF]?i
69.audit evidence 审计证据 dU:s^^f&R
\7$m[h{l
70.substantive procedures 实质性程序 B5=L</Aj
|b'tf:l
71.assertions 认定 DS=kSkW^&5
7EI(7:gOn
72.esistence 存在 4AZlr*U
+ulX(u(,
73.occurrence 发生 fR_)e:
v$+G_ @
74.completeness 完整性 /U N%P2>^1
m&Ms[X
75.rights and obligations 权利和义务 lBD{)Va
o7DDL{iR/
76.valuation and allocation 计价和分摊 {|%5}\%
n!ea)+^
77.cutoff 截止 o:f=dBmoX
W=GNo9:
78.accuracy 准确性 : b $
M
X'7 T" 5!
79.classification 分类 !yojZG MB
8ENAif
80.inspection 检查 &|n*&@fF
O JvEq@
81.supervision of counting 监盘
&{Uaa
KD-0NO=oL
82.observation 观察 HR['y9U
?mG
?N(t/h
83.confirmation 函证 }\J oE4
[9[tn-
84.computation 计算 ]9R?2{"K
EpOVrk
85.analytical procedures 分析程序 "y_$!KY%
G
U0zlG] C
86.vouch 核对 }{=%j~V;&
""d3ownKhw
87.trace 追查 4y>G6TD^
14s+&
88.audit sampling 审计抽样 I".d>]16|
;#~rd8Z52
89.error 误差 &e cf5jFy
je_77G(F
90.expected error 预期误差 YjvqU /[3
w?oIKj
91.population 总体 #uu wzE*M_
k(u W( 6
92.sampling risk 抽样风险 :d)@|SR1
b[e+
(X
93.non- sampling risk 非抽样风险 I BES$[
`9zP{p
94.sampling unit 抽样单位 /5U?4l(6[f
H# 2'\0u
95.statistical sampling 统计抽样 NawnC!~ $
@zsr.d6Q
96.tolerable error 可容忍误差 dH#o11[
zh*NRN
97.the risk of under reliance 信赖不足风险 hCW8(Z
t
yK{ ;72
98.the risk of over reliance 信赖过度风险 `.L8<