61.assessed level of material misstatement risk 重大错报风险的评估水平 |#B)`r8
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62.simall business 小规模企业 ];QX&";Z
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63.accounting system 会计系统 $-39O3
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64.test of control 控制测试 0uI=8j
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65.walk-through test 穿行测试
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66.communication 沟通 gi8f)MNP?~
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67.flow chart 流程图 mqiCn]8G
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68.reperformance of internal control 重新执行 v/,,z+%-
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70.substantive procedures 实质性程序 = @lM*
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71.assertions 认定 (^~~&/U_U$
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72.esistence 存在 Z5"5Ge-M
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73.occurrence 发生 1\/^X>@W{
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75.rights and obligations 权利和义务 1CS\1[E
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76.valuation and allocation 计价和分摊 0fN;
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77.cutoff 截止 OK
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78.accuracy 准确性 t~Qj$:\
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79.classification 分类 TjjR% 3
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80.inspection 检查 V"
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81.supervision of counting 监盘 lXutZ<S[
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82.observation 观察 t* =i8`8
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83.confirmation 函证 :bqUA(k
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84.computation 计算 Ru$%gh>v
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85.analytical procedures 分析程序 jT4
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86.vouch 核对 e1ExB#
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87.trace 追查 /wi/i*;A
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88.audit sampling 审计抽样 ]ts^h~BZ$
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89.error 误差 (bD#PQXzm
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91.population 总体 r<