61.assessed level of material misstatement risk 重大错报风险的评估水平 |&[EZ+[
!L8#@BjU
62.simall business 小规模企业 |a%Tp3Q~
2"S}bfrX
63.accounting system 会计系统 2[;_d;oB @
~WN:DXn
64.test of control 控制测试 d'I"jZ
Qdp)cT
65.walk-through test 穿行测试 $2el&I
-Vhw^T1iV
66.communication 沟通 ))i }7chc
GDy9qUV
67.flow chart 流程图 \r>6`-cs]
"x /OIf
68.reperformance of internal control 重新执行 {91nL'-'
1>&]R=
69.audit evidence 审计证据 gl_^V&c
Jdp3nzM^^@
70.substantive procedures 实质性程序 PJ'E/C)i
t!\tF[9e
71.assertions 认定 -FCe:iY! A
F.v{-8G
V
72.esistence 存在 T${Q.zHY[!
Q?/o%`N
73.occurrence 发生
0nD/;\OU
-FlzEZ
74.completeness 完整性 wg]LVW}
.k
\@zQ|Ta
75.rights and obligations 权利和义务 uL/m u<
gOOPe5+ J
76.valuation and allocation 计价和分摊 wIBO
^w\J
y<bDTeoo
77.cutoff 截止 9]wN Bd
'!a'ZjYyi
78.accuracy 准确性 ohGfp9H
AjgF6[B
79.classification 分类 *C=>X193U
)Iq <+IJ
80.inspection 检查 LRMx<X8
!1Cy$}w
81.supervision of counting 监盘 V}NbuvDB@
AlW66YAuQ
82.observation 观察 e01epVR;
*``JamnSO
83.confirmation 函证 3gj+%%!G\
A7hVHxNJ-
84.computation 计算 w~?~g<q
h.s+)
fl\
85.analytical procedures 分析程序 fLm*1S|%\
E'.7xDN
86.vouch 核对 Yr=Y@~ XL
gH3vk $WS
87.trace 追查 L4|`;WP
v+=BCyT
88.audit sampling 审计抽样 ~PahoRS
84 pFc;<
89.error 误差 RTJ3qhY
[o5Hl^
90.expected error 预期误差 ,V:SN~P66+
:7?FF'u
91.population 总体 n`&U~s8w
:e%Pvk
92.sampling risk 抽样风险 JNUt$h
B=A [ymm
93.non- sampling risk 非抽样风险 "djw>|,N<
0aa&m[Mk
94.sampling unit 抽样单位 be^6i:
:s6o"VkW
95.statistical sampling 统计抽样 e?ly
H
cFnDmtI:
96.tolerable error 可容忍误差 y(pks$
Gvqxi|
97.the risk of under reliance 信赖不足风险 2nIw7>.}f
)Z ?Ym.0/
98.the risk of over reliance 信赖过度风险 6}Y#= }
6Yxh9*N~]
99.the risk of incorrect rejection 误拒风险 dg"3rs /?A
SHo$9+
100. the risk of incorrect acceptance 误受风险 8- %TC\:
k<{{*
101.working trial balance 试算平衡表 -f>%+<