61.assessed level of material misstatement risk 重大错报风险的评估水平 c_xtwdkL9
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62.simall business 小规模企业 "H>L!v
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63.accounting system 会计系统 .E|Hk,c9
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64.test of control 控制测试 .:,RoK1
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65.walk-through test 穿行测试 "iE9X.6NMu
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66.communication 沟通 ~I6Er6$C^
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67.flow chart 流程图 rAD5n,M]
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68.reperformance of internal control 重新执行 ?iG}Qj@5
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69.audit evidence 审计证据 -CW&!oW
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70.substantive procedures 实质性程序 pmXx2T#=
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71.assertions 认定 =9n$at$l@
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72.esistence 存在 PPT"?lt*&
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73.occurrence 发生 Okca6=2"
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74.completeness 完整性 k%#`{#ni
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75.rights and obligations 权利和义务 Q17"hO>kC
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76.valuation and allocation 计价和分摊 35Nwx<
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77.cutoff 截止 X
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78.accuracy 准确性 UiS9uGj
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79.classification 分类 1Nx.aji
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80.inspection 检查 (r`+q[
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81.supervision of counting 监盘 B{!)GZ(}
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82.observation 观察 "xZ]i)
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83.confirmation 函证 ?HVsIAU
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84.computation 计算 7P9n.
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85.analytical procedures 分析程序 XETY)<g
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86.vouch 核对 r9@O`i
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87.trace 追查 )gV+BHK
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88.audit sampling 审计抽样 9}`O*A=KC
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89.error 误差 2F^
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90.expected error 预期误差 dra'1E
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91.population 总体 %@ $h?HP
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92.sampling risk 抽样风险 _)2.#L
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93.non- sampling risk 非抽样风险 m\7-/e2a
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94.sampling unit 抽样单位 Vj4
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95.statistical sampling 统计抽样 j2lo~J)
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96.tolerable error 可容忍误差 I!jSAc{
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97.the risk of under reliance 信赖不足风险 3XY$w&