61.assessed level of material misstatement risk 重大错报风险的评估水平 6NO_S
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62.simall business 小规模企业 QsaaA
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63.accounting system 会计系统 Z|FWQ8gZ4m
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64.test of control 控制测试 .,C8ASfh
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65.walk-through test 穿行测试 !,#42TY*X
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66.communication 沟通 PQmgv&!DP
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67.flow chart 流程图 2BU%4IG
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68.reperformance of internal control 重新执行 /
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69.audit evidence 审计证据 M>CW(X
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70.substantive procedures 实质性程序 /
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71.assertions 认定 je^!W?U4<
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72.esistence 存在 A6APU><dm^
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73.occurrence 发生 Rw$>()}H8
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74.completeness 完整性 }";\8
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75.rights and obligations 权利和义务 KJ
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76.valuation and allocation 计价和分摊 PYldqY
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77.cutoff 截止 kI>Iq
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78.accuracy 准确性 {L[n\h.4.
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79.classification 分类 "#T3l^@
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80.inspection 检查 DwXzmp[qWH
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81.supervision of counting 监盘 Ou~|Q&f'
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82.observation 观察 ^^[MDjNy@
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83.confirmation 函证 H7
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84.computation 计算 DP=4<ES%+
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85.analytical procedures 分析程序 M@e&uz!Rx
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86.vouch 核对 #P,mZ}G\
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87.trace 追查 fL9R{=I%
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88.audit sampling 审计抽样 o(iN}. c
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89.error 误差 q' };.tv
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90.expected error 预期误差 ;<Dou7=
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91.population 总体 B_w;2ZuA
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92.sampling risk 抽样风险 gn&jNuGg
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93.non- sampling risk 非抽样风险 qGtXReK
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94.sampling unit 抽样单位 a9=,P
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95.statistical sampling 统计抽样 {K-]nh/
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96.tolerable error 可容忍误差 i]{M G'tg
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97.the risk of under reliance 信赖不足风险 HFD5*Z~M
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98.the risk of over reliance 信赖过度风险 &:g5+([<