61.assessed level of material misstatement risk 重大错报风险的评估水平 `&URd&ouJD
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62.simall business 小规模企业 )Y:C'*.r
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63.accounting system 会计系统 QE+HL8c^s
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64.test of control 控制测试 8:fq!m
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65.walk-through test 穿行测试 #83pitcc
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66.communication 沟通 +d=w%r)
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67.flow chart 流程图 #AF.1;(k
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68.reperformance of internal control 重新执行 &vN^*:Q
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69.audit evidence 审计证据 *AJ
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70.substantive procedures 实质性程序 w7Ij=!)
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71.assertions 认定 `y$@zT?j
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72.esistence 存在 uU/'oZ?
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73.occurrence 发生 SAhk `_
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74.completeness 完整性 2?@Ozr2Uh
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75.rights and obligations 权利和义务 zKfY0A R
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76.valuation and allocation 计价和分摊 nQ#NW8*Fs
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77.cutoff 截止 <-"[9 w
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78.accuracy 准确性 h^'+y1
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79.classification 分类 b<j*;n.
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80.inspection 检查 $S/EIN c
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81.supervision of counting 监盘 Y_/w}HB
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82.observation 观察 v+C%t!dx
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83.confirmation 函证 <Aqo[']
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84.computation 计算 cUr5x8<W).
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85.analytical procedures 分析程序 -nqq;|%
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86.vouch 核对 2%vG7o,#
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87.trace 追查 O?0`QMY
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88.audit sampling 审计抽样 R|[gEavFl
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89.error 误差 ~cSE 9ul
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90.expected error 预期误差 465?,EpS
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91.population 总体 9JJk\,
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92.sampling risk 抽样风险 #9t3 <H[
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93.non- sampling risk 非抽样风险 |eK^Yhym
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94.sampling unit 抽样单位 4wPP/`
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95.statistical sampling 统计抽样 |xrnLdng0R
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96.tolerable error 可容忍误差 uQg&