61.assessed level of material misstatement risk 重大错报风险的评估水平 uB)6\fkTB
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62.simall business 小规模企业 cX]{RVZo-/
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63.accounting system 会计系统 Zp(P)Obs#
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64.test of control 控制测试 So]FDd
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65.walk-through test 穿行测试 (P!reYyM
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66.communication 沟通 UDi3dH=
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67.flow chart 流程图 &CP@]
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68.reperformance of internal control 重新执行 n^(yW
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69.audit evidence 审计证据 =$z$VbBv
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70.substantive procedures 实质性程序 *9:6t6x
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71.assertions 认定 u9^;~i,
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72.esistence 存在 6V?&hq&t
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73.occurrence 发生 g~["O!K3
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74.completeness 完整性 ?GfA;O
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75.rights and obligations 权利和义务 =FJ9wiL
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76.valuation and allocation 计价和分摊 }AfPBfgC1z
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77.cutoff 截止 vo<#sa^,j
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78.accuracy 准确性 umrI4.1c
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79.classification 分类 -&$%m)wN
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80.inspection 检查 `hf9rjy4
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81.supervision of counting 监盘 <ORz`^27o
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82.observation 观察 4<>:]
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83.confirmation 函证 Llc|j&yHQ
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84.computation 计算 qtQ:7WO
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85.analytical procedures 分析程序 &rWJg6/
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86.vouch 核对 RSee
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87.trace 追查 X}FF4jE]D(
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88.audit sampling 审计抽样 E4ee_`p
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89.error 误差 zO]dQ$r\Z
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90.expected error 预期误差 I~6 ;9TlQ
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91.population 总体 | N,nt@~
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92.sampling risk 抽样风险 rz7b%WY
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93.non- sampling risk 非抽样风险 LtIZgOd<
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94.sampling unit 抽样单位 FMr$cKvE]W
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95.statistical sampling 统计抽样 XArLL5_L
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96.tolerable error 可容忍误差 EwZt/r
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97.the risk of under reliance 信赖不足风险 =#fvdj
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98.the risk of over reliance 信赖过度风险 n_2LkW<?
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99.the risk of incorrect rejection 误拒风险 0zNS;wvv&
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100. the risk of incorrect acceptance 误受风险 o>%W7@Pr
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