61.assessed level of material misstatement risk 重大错报风险的评估水平 R4xoc;b
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62.simall business 小规模企业 6O|B'?]Pf
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63.accounting system 会计系统 E:EXp7
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64.test of control 控制测试 AGxtmBB;
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65.walk-through test 穿行测试 /]0-|Kg+R
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66.communication 沟通 *{3&?pxx
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67.flow chart 流程图 al{;]>W
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68.reperformance of internal control 重新执行 Z_%9LxZlyj
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69.audit evidence 审计证据 Gp}:U>V)
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70.substantive procedures 实质性程序 v=-8} S
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71.assertions 认定 f>g<:.k*
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72.esistence 存在 axf 4N@
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73.occurrence 发生 kpxWi=y
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74.completeness 完整性
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75.rights and obligations 权利和义务 -,;r %7T
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76.valuation and allocation 计价和分摊 ?]JTrv"zp
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77.cutoff 截止 1e Wl:S}
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78.accuracy 准确性 iy{n"#uX
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79.classification 分类 "rV-D1Dki
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80.inspection 检查 .}AzkKdd@
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81.supervision of counting 监盘 XiP xg[;
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82.observation 观察 UODbT&&
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83.confirmation 函证 ]_8
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84.computation 计算 _;o)MTw|'
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85.analytical procedures 分析程序 #>I*c_-
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86.vouch 核对 gBF2.{"^
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87.trace 追查 <=]wh|D
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88.audit sampling 审计抽样 &$\B&Hp@
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89.error 误差 wi7a_^{
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90.expected error 预期误差 r8o9C
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91.population 总体 1qEpQ.:](
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92.sampling risk 抽样风险 Bz&6kRPv
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93.non- sampling risk 非抽样风险 PP2>v|
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94.sampling unit 抽样单位 h92'~X36
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95.statistical sampling 统计抽样 D)XV{Wit
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96.tolerable error 可容忍误差 L7~9u|7a#
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97.the risk of under reliance 信赖不足风险 ;zMZ+GZ?;+
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98.the risk of over reliance 信赖过度风险 /S}4J"
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99.the risk of incorrect rejection 误拒风险 Y|*a,H"_
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100. the risk of incorrect acceptance 误受风险 nnv&