61.assessed level of material misstatement risk 重大错报风险的评估水平 Z^? 1MJ:`
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62.simall business 小规模企业 |tL57Wu93
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63.accounting system 会计系统 +76{S_CZ
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64.test of control 控制测试 P&PP X#%
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65.walk-through test 穿行测试 ie4keVlXc
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66.communication 沟通 +oKp>
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67.flow chart 流程图 aRFLh
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68.reperformance of internal control 重新执行 |X&.+RI
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69.audit evidence 审计证据 m# #( uSh
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70.substantive procedures 实质性程序 /7W N,a
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71.assertions 认定 9 [qEJ$--
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72.esistence 存在 ,>" rcd
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73.occurrence 发生 QoZ7l]^
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74.completeness 完整性 08)X:@ w?
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75.rights and obligations 权利和义务 @**@W[EM
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76.valuation and allocation 计价和分摊 5~(.:RX:q
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77.cutoff 截止 f8]Qn8
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78.accuracy 准确性 uK6_H vHuy
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79.classification 分类 eL)*
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80.inspection 检查 ?f1PQ
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81.supervision of counting 监盘 e">$[IhXtV
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82.observation 观察 4%l
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83.confirmation 函证 |Ad1/>8i
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84.computation 计算 .54E*V1
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85.analytical procedures 分析程序 -fF1vJ7L
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86.vouch 核对 5`:+NwXS2
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87.trace 追查 KX*Hev'K
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88.audit sampling 审计抽样 xw60l&s.\L
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89.error 误差 6;/>asf
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90.expected error 预期误差 sA18f2
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91.population 总体 |&