61.assessed level of material misstatement risk 重大错报风险的评估水平 e]fC!>w(\
86Vu PV-
62.simall business 小规模企业 `Yve
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63.accounting system 会计系统 O$^YUHD
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64.test of control 控制测试 w]XBq~KO
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65.walk-through test 穿行测试
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66.communication 沟通 5%/%i}e~(
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67.flow chart 流程图 pDfF'jt9
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68.reperformance of internal control 重新执行 ?yh.*,dgi
c+VUk*c3
69.audit evidence 审计证据 Wc[)mYOSuO
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70.substantive procedures 实质性程序 l6O(+*6Us
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71.assertions 认定 m0YDO0
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72.esistence 存在 $dVjxo
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73.occurrence 发生 EA72%Y9F
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74.completeness 完整性 1+zax*gO-
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75.rights and obligations 权利和义务 5@\<:Zmi
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76.valuation and allocation 计价和分摊 >d|W>|8e
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77.cutoff 截止 c$TBHK;c
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78.accuracy 准确性 E.brQx#}
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79.classification 分类 /);6 j,x
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80.inspection 检查 UlR7_
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81.supervision of counting 监盘 GfV9Ox
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82.observation 观察 7UfyOOFa
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83.confirmation 函证 [;}c@
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84.computation 计算 e5Z\v0
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85.analytical procedures 分析程序 a?dM8zAnc
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86.vouch 核对 #v1 4"s Z}
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87.trace 追查 hsh
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88.audit sampling 审计抽样 Iq9+
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89.error 误差 GZo^0U,;
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90.expected error 预期误差 \%(R~H
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91.population 总体 1Pbp=R/7ar
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92.sampling risk 抽样风险 +!rK4[W'
LcXrD+
1
93.non- sampling risk 非抽样风险 =0A{z#6
3!I8J:GZ:
94.sampling unit 抽样单位 p<