61.assessed level of material misstatement risk 重大错报风险的评估水平 C2NJrg4(
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62.simall business 小规模企业 -e_IDE
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63.accounting system 会计系统 KoZ" yD
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64.test of control 控制测试 L\|p8jJ
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65.walk-through test 穿行测试 Y0fX\6=h
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66.communication 沟通 `VX]vumG
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67.flow chart 流程图 GzxtC&
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68.reperformance of internal control 重新执行 0i/l2&x*k]
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69.audit evidence 审计证据 yb*P&si5bY
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70.substantive procedures 实质性程序 NPc]/n?vDj
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71.assertions 认定 K-(k6<h
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72.esistence 存在 L"6qS3
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73.occurrence 发生 1^ZQXUzl%i
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74.completeness 完整性 ]v j=M-:+
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75.rights and obligations 权利和义务 u~FXO[b
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76.valuation and allocation 计价和分摊 a]XQM$T$
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77.cutoff 截止 CKwrE]h
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78.accuracy 准确性 m-9{@kgAM?
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79.classification 分类 .|`JS?L[
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80.inspection 检查 Lsv[@Rl
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81.supervision of counting 监盘 O Z<iP
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82.observation 观察 Z ?`
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83.confirmation 函证 -3`S;Dmn
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84.computation 计算 7.)e4
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85.analytical procedures 分析程序 lj0"2@z3"E
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86.vouch 核对 _1jd{?kt
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87.trace 追查 Lt>"R! "x
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88.audit sampling 审计抽样 FG]xn(E
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89.error 误差 u:#+R_0#97
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90.expected error 预期误差 ({JXv
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91.population 总体 Ks
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92.sampling risk 抽样风险 /W&R