61.assessed level of material misstatement risk 重大错报风险的评估水平 B
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62.simall business 小规模企业 &h6 `hP_
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63.accounting system 会计系统 %7\l
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64.test of control 控制测试 wJgGw5
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65.walk-through test 穿行测试 D6yE/QeK4
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66.communication 沟通 hQL@q7tUr
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67.flow chart 流程图 c5KciTD^
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68.reperformance of internal control 重新执行 =&.9z 4A
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69.audit evidence 审计证据 HG5E,^1n
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70.substantive procedures 实质性程序 PCc{0Rp\vk
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71.assertions 认定 ~@}n}aV'!
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72.esistence 存在 sVnpO$
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73.occurrence 发生 E(*CEW.V*
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74.completeness 完整性 n5fc_N/8O=
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75.rights and obligations 权利和义务 i~4$V
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76.valuation and allocation 计价和分摊 =C)2DW J1
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77.cutoff 截止 Mt~2&$>
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78.accuracy 准确性 g+4x
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79.classification 分类 sbhUW>%.
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80.inspection 检查 criNeKa
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81.supervision of counting 监盘 @
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82.observation 观察 h?->A#
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83.confirmation 函证 IG:CWPU
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84.computation 计算 |B\76Nk
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85.analytical procedures 分析程序 .SWn/Kk
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86.vouch 核对 k/Ao?R=@gI
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87.trace 追查 97}l`z;Z
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88.audit sampling 审计抽样 2kFP;7FO
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89.error 误差 }ol<DV
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90.expected error 预期误差 `4q
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91.population 总体 ~yRKNH*M
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92.sampling risk 抽样风险 a{kLAx[>
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93.non- sampling risk 非抽样风险 =MmAnjo
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94.sampling unit 抽样单位 qcBamf
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95.statistical sampling 统计抽样 @@6c{r^P
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96.tolerable error 可容忍误差 bI)%g
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97.the risk of under reliance 信赖不足风险 /jn0Xh
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98.the risk of over reliance 信赖过度风险 OlsD
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99.the risk of incorrect rejection 误拒风险 2t#[$2mg\0
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100. the risk of incorrect acceptance 误受风险 Tnnj8I1v
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