61.assessed level of material misstatement risk 重大错报风险的评估水平 = j -
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62.simall business 小规模企业 `S|gfJ
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63.accounting system 会计系统 P+xZaf
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64.test of control 控制测试 ^*W3{eyi(L
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65.walk-through test 穿行测试 _B2t|uQ
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66.communication 沟通 eF9LZ"-s
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67.flow chart 流程图 w[XW>4xK
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68.reperformance of internal control 重新执行 .|K5b]na
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69.audit evidence 审计证据 8cHZBM7'
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70.substantive procedures 实质性程序 ]TQjk{X<
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71.assertions 认定 R9HRbVBJf
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72.esistence 存在 EpiagCS
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73.occurrence 发生 :?,&u,8
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74.completeness 完整性 (L\tp>
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75.rights and obligations 权利和义务 5v]xk?Eb
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76.valuation and allocation 计价和分摊 Rj8l]m6U9
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77.cutoff 截止 D^pAf/ek@i
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78.accuracy 准确性 :c\NBKHv*
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79.classification 分类 ;J4_8N-
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80.inspection 检查 `hbM2cM
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81.supervision of counting 监盘 :F_U^pyG
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82.observation 观察 pG
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83.confirmation 函证 uaS?y1:
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84.computation 计算 :%0Z
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85.analytical procedures 分析程序 u`ZnxD>
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86.vouch 核对 b_B4
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87.trace 追查 bv+PbK]iO
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88.audit sampling 审计抽样 {BF$N#7
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89.error 误差 Ay{
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90.expected error 预期误差 ^*ZO@GNL
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91.population 总体 Wg#>2)>
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92.sampling risk 抽样风险 J
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93.non- sampling risk 非抽样风险 m49)c K?
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94.sampling unit 抽样单位 RxAZ<8T_
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95.statistical sampling 统计抽样 j_k!9"bt
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96.tolerable error 可容忍误差 N^O.P
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97.the risk of under reliance 信赖不足风险 -ohqw+D
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98.the risk of over reliance 信赖过度风险 7r:!HmRl
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99.the risk of incorrect rejection 误拒风险 iZ&