61.assessed level of material misstatement risk 重大错报风险的评估水平 9e|{z9z[l
$]`'Mi
62.simall business 小规模企业 :5n"N5Go
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63.accounting system 会计系统 xf{C'uF/
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64.test of control 控制测试 8O}A/*1FJ
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65.walk-through test 穿行测试 co(fGp#!
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66.communication 沟通 {&Gk.ODI7
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67.flow chart 流程图 z;Gbqr?{{
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68.reperformance of internal control 重新执行 D[FfJcV'$
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69.audit evidence 审计证据 9
x
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n=Z[w5
70.substantive procedures 实质性程序 kcZ;SYosj
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71.assertions 认定 IU;pkgBj0Y
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72.esistence 存在 n!EH>'T
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73.occurrence 发生 J 6d n~nPK
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74.completeness 完整性
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75.rights and obligations 权利和义务 (B~V:Yt
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76.valuation and allocation 计价和分摊 t&?v9n"X
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77.cutoff 截止 wW)&Px
n
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78.accuracy 准确性 =B 4g EWR
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79.classification 分类 "T=3mv%S
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80.inspection 检查 e|+;j}^C
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81.supervision of counting 监盘 dXcMysRc%&
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82.observation 观察
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83.confirmation 函证 (nZ=9+j]d
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84.computation 计算 RU ,N_GV
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85.analytical procedures 分析程序 (NWN&
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86.vouch 核对 pQ2)M8 gf
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, Zc
87.trace 追查 :DF4g=
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88.audit sampling 审计抽样 `"-!UkD+
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89.error 误差 UDi3dH=
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90.expected error 预期误差 ~v,KI["o
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91.population 总体 }oxaB9r
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92.sampling risk 抽样风险 _q 9lr8hx
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93.non- sampling risk 非抽样风险 )A+
j
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94.sampling unit 抽样单位 EqDYQ
7
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95.statistical sampling 统计抽样 OcS`Fxs
=y(
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96.tolerable error 可容忍误差 Ch!Q? 4
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97.the risk of under reliance 信赖不足风险 :XY3TI
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98.the risk of over reliance 信赖过度风险 s3RyLT
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99.the risk of incorrect rejection 误拒风险 uR@Wv^
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100. the risk of incorrect acceptance 误受风险 t-'GRme
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101.working trial balance 试算平衡表 H+&w