61.assessed level of material misstatement risk 重大错报风险的评估水平 ]>fAV(ix
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62.simall business 小规模企业 RXa&*Jtr -
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63.accounting system 会计系统 (4_7ICFI
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64.test of control 控制测试 ji(W+tQ2Y'
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65.walk-through test 穿行测试 1PWs">*(
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66.communication 沟通 y+f@8]
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67.flow chart 流程图 m+p}Qi8i)
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68.reperformance of internal control 重新执行 lqFDX
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69.audit evidence 审计证据 2XhtK
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70.substantive procedures 实质性程序 ^)ouL25Z*2
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71.assertions 认定
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72.esistence 存在 cW B
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73.occurrence 发生 T^LpoN/T
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74.completeness 完整性 x)eYqH~i
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75.rights and obligations 权利和义务 % 1Y!|306
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76.valuation and allocation 计价和分摊 R?"sM<3`e
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77.cutoff 截止 UhuEE
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78.accuracy 准确性 n_;qB7,,
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79.classification 分类 _t<D~
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80.inspection 检查 A4RA5N/}
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81.supervision of counting 监盘 zjVBMqdD
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82.observation 观察 :;[pl|}tM
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83.confirmation 函证 V<~.:G$3H
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84.computation 计算 lej-,HX
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85.analytical procedures 分析程序 KT1/PW
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86.vouch 核对 *?|LE
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87.trace 追查 -2NXQ+m ;
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88.audit sampling 审计抽样 hdky:2^3
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