61.assessed level of material misstatement risk 重大错报风险的评估水平 5R
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62.simall business 小规模企业 1b3 a(^^E
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63.accounting system 会计系统 Z{B
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64.test of control 控制测试 Q'n+K5&p
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65.walk-through test 穿行测试 |<u+Xi
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66.communication 沟通 tY;<S}[@7w
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67.flow chart 流程图 Pg8.RvmQ
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68.reperformance of internal control 重新执行 o4" [{LyT
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69.audit evidence 审计证据 Odo)h
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70.substantive procedures 实质性程序 DT`HS/~fH
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71.assertions 认定 &za
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72.esistence 存在 :XhF:c[.:
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73.occurrence 发生 !CU-5bpu
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74.completeness 完整性 ?(gha
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75.rights and obligations 权利和义务 J:Fq i p
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76.valuation and allocation 计价和分摊 ZR\N~.
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77.cutoff 截止 !\7M7
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78.accuracy 准确性 #//xOL3J
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79.classification 分类 ~2k.x*$
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80.inspection 检查 #r #[&b
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81.supervision of counting 监盘 ];k!
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82.observation 观察 ~
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83.confirmation 函证 6]iU-k0b
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84.computation 计算 O5r8Ghf)
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85.analytical procedures 分析程序 Bug.>ln1
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86.vouch 核对 gbzBweWF
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87.trace 追查 wKpBH}
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88.audit sampling 审计抽样 HVus\s\&y%
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89.error 误差 vCi`htm%
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90.expected error 预期误差 _fS\p|W(E
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91.population 总体 }@HgF M"
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92.sampling risk 抽样风险 `R2Iw
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93.non- sampling risk 非抽样风险 48wt
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94.sampling unit 抽样单位 #8h7C8]&
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95.statistical sampling 统计抽样 )f$4:Pq
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