61.assessed level of material misstatement risk 重大错报风险的评估水平 3?"gfw W
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62.simall business 小规模企业 .*njgAq7
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63.accounting system 会计系统 "i/GzD7 `n
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64.test of control 控制测试 a]V8F&)g#
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65.walk-through test 穿行测试 Tr:@Dv.O
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66.communication 沟通 f['lY1#V1
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67.flow chart 流程图 XA;PWl5!
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68.reperformance of internal control 重新执行 UsU
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69.audit evidence 审计证据 KNQj U-A
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70.substantive procedures 实质性程序 NdLe|L?c
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71.assertions 认定 VpHwc!APq
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72.esistence 存在 [j@i^B &
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73.occurrence 发生 |&WYu,QQ4
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74.completeness 完整性 f~P YK
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75.rights and obligations 权利和义务 v+Y^mV`|
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76.valuation and allocation 计价和分摊 u
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77.cutoff 截止 Y1sK sdV
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78.accuracy 准确性 oowofi(E
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79.classification 分类 @aUNyyVP
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80.inspection 检查 6-"tQ,AZ
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81.supervision of counting 监盘 RbxQTM_:M
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82.observation 观察 CckfoJ 9
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83.confirmation 函证 Jf7H;ZM<
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84.computation 计算 F{ vT^/
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85.analytical procedures 分析程序 ATc!c +
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86.vouch 核对 &glh >9:G
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87.trace 追查 |/l] ]+
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88.audit sampling 审计抽样 v ,h"u
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89.error 误差 B:v_5e\f@
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90.expected error 预期误差 Q!IqvmO
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91.population 总体 5,f`5'$
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92.sampling risk 抽样风险 mk~CE
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93.non- sampling risk 非抽样风险 )^qXjF
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94.sampling unit 抽样单位 [>p!*%m
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95.statistical sampling 统计抽样 sXPva@8_
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96.tolerable error 可容忍误差 Jg'#IM
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97.the risk of under reliance 信赖不足风险 W!XBuk
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98.the risk of over reliance 信赖过度风险 OzC%6;6h
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99.the risk of incorrect rejection 误拒风险 1nvT={'R
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100. the risk of incorrect acceptance 误受风险 FPK=Tr:b
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101.working trial balance 试算平衡表 0k\,z(e
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