61.assessed level of material misstatement risk 重大错报风险的评估水平 Y=WN4w
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62.simall business 小规模企业 ubN"(F:!-S
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63.accounting system 会计系统 x}8T[
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64.test of control 控制测试 I}G}+0geV
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65.walk-through test 穿行测试 %6c*dy
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66.communication 沟通 X^_+%U
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67.flow chart 流程图 s=%+o&B
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68.reperformance of internal control 重新执行 E_gDwWot
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69.audit evidence 审计证据 { d2f)ra.
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70.substantive procedures 实质性程序 s*~jvL
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71.assertions 认定 'B<qG<>
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72.esistence 存在 }$k`[ivBx(
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73.occurrence 发生 D@b<}J>0'
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74.completeness 完整性 vhquHy.qi#
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75.rights and obligations 权利和义务 >~
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76.valuation and allocation 计价和分摊 7%"\DLA
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77.cutoff 截止 t>h
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78.accuracy 准确性 (#l_YI
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79.classification 分类 qpwh #^2
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80.inspection 检查 5iI3u 7Mn1
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81.supervision of counting 监盘 RW PdS
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82.observation 观察 w3bH|VnU8;
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83.confirmation 函证 (yTz^o$t|
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84.computation 计算 \NQ)Po@z
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85.analytical procedures 分析程序 K,,@',
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86.vouch 核对 oY6|h3T=Q$
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87.trace 追查 z&vms
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88.audit sampling 审计抽样 #|_UA}Y
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89.error 误差 DUliU8B}\
= SJF\Z
90.expected error 预期误差 "oXAIfU#T
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91.population 总体 <