61.assessed level of material misstatement risk 重大错报风险的评估水平 ^8#;>+7R
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62.simall business 小规模企业 aybfBC
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63.accounting system 会计系统 i1k
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64.test of control 控制测试 =h{jF7
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65.walk-through test 穿行测试 ?\l@k(w4[x
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66.communication 沟通 #
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67.flow chart 流程图 G2{.Ew
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68.reperformance of internal control 重新执行 '*PJ-=G
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69.audit evidence 审计证据 6tBh`nYB=
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70.substantive procedures 实质性程序 *
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71.assertions 认定 ua^gG3n0
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72.esistence 存在 hu
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73.occurrence 发生 m),3J4(q
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74.completeness 完整性 w<3g1n7R
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75.rights and obligations 权利和义务 dh~+0FZ
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76.valuation and allocation 计价和分摊 ;JK!dzi}
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77.cutoff 截止 %Q}T9%Mtj
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78.accuracy 准确性 U(.3[x
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79.classification 分类 BtSl%(w
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80.inspection 检查 (>OCLmV
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81.supervision of counting 监盘 \9*,[mvC
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82.observation 观察 )<D(Mb2p|
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83.confirmation 函证 7h4"5GlO0
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84.computation 计算 M-Az2x;6
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85.analytical procedures 分析程序 -N')LY
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86.vouch 核对 {jOCz1J
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87.trace 追查 FQbF)K~e
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88.audit sampling 审计抽样 )$* T>.JA
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89.error 误差 SWX;sM
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90.expected error 预期误差 wX3x.@!:
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91.population 总体 K%) K$/A
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92.sampling risk 抽样风险 6$}hb|j
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93.non- sampling risk 非抽样风险 (z}q6Lfa
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94.sampling unit 抽样单位 ( aGwe@AS
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95.statistical sampling 统计抽样 ,
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96.tolerable error 可容忍误差 7/"g}
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97.the risk of under reliance 信赖不足风险 PKoB~wLH
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98.the risk of over reliance 信赖过度风险 A9_)}
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