61.assessed level of material misstatement risk 重大错报风险的评估水平 LeO
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62.simall business 小规模企业 0t}=F4@&a
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63.accounting system 会计系统 Oh6;o1UI
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64.test of control 控制测试 <]/`#Xgh
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65.walk-through test 穿行测试 4D"IAI
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66.communication 沟通 iN*d84KTP
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67.flow chart 流程图 !s.G$ JS<
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68.reperformance of internal control 重新执行 MVjc.^
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69.audit evidence 审计证据 Tr)a6Cf
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70.substantive procedures 实质性程序 ^c< <I-o|
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71.assertions 认定 \cPGyeq
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72.esistence 存在 H`-%)c
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73.occurrence 发生 u
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74.completeness 完整性 n]ar\f
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75.rights and obligations 权利和义务 86/CA[Y-
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76.valuation and allocation 计价和分摊 $Pzvv`f*
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77.cutoff 截止 J4j?rLR3p
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78.accuracy 准确性 }tft@,dIC
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79.classification 分类 g0rdF
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80.inspection 检查 @MtF^y
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81.supervision of counting 监盘 o4Fh`?d}
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82.observation 观察 PfnhE>[>cf
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83.confirmation 函证 ?-#w [J'6
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84.computation 计算 (oq(-Wv
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85.analytical procedures 分析程序 7*'_&0
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86.vouch 核对 RK'3b/T
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87.trace 追查 A!fjw
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88.audit sampling 审计抽样 xw%?R=&L
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89.error 误差
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90.expected error 预期误差 #%k5s?cP@
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91.population 总体 7X|&:V.s|
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92.sampling risk 抽样风险 ,>{4*PM(
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93.non- sampling risk 非抽样风险 "kP.Kx!
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94.sampling unit 抽样单位 rRT9)wDa
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95.statistical sampling 统计抽样 e{=7,DRH<
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96.tolerable error 可容忍误差 htM5N
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