61.assessed level of material misstatement risk 重大错报风险的评估水平 Y+qus
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62.simall business 小规模企业 3/tJDb5
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63.accounting system 会计系统
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64.test of control 控制测试 .;Z.F7{q
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65.walk-through test 穿行测试 TolrE
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66.communication 沟通 z@`@I
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67.flow chart 流程图 i@{*O@m
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68.reperformance of internal control 重新执行 .nPL2zO
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69.audit evidence 审计证据 `t9.xB#Z
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70.substantive procedures 实质性程序 X8.y4{5
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71.assertions 认定 g
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72.esistence 存在 a(!3Afi
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73.occurrence 发生 ,Z4^'1{D
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74.completeness 完整性 k) 3s?
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75.rights and obligations 权利和义务 .r*#OUC
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76.valuation and allocation 计价和分摊 VK$zq5D
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77.cutoff 截止 1!s!wQgS
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78.accuracy 准确性 f:FpyCo=9
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79.classification 分类 mOSCkp{<e
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80.inspection 检查 Ir>2sTrm
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81.supervision of counting 监盘 6*V8k%H
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82.observation 观察 t@r#b67WJe
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83.confirmation 函证 A
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84.computation 计算 PMsC*U,oe
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85.analytical procedures 分析程序 W`5a:"Vg
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86.vouch 核对 DUQ9AT#3
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87.trace 追查 2\,e
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88.audit sampling 审计抽样 0+p
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89.error 误差 tz3]le|ml
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90.expected error 预期误差 gDMAc/V`l
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91.population 总体 D|"sE>
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92.sampling risk 抽样风险 (A2U~j?Ry}
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93.non- sampling risk 非抽样风险 vD_u[j]
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