61.assessed level of material misstatement risk 重大错报风险的评估水平 yW$0\E6<r
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62.simall business 小规模企业 WI?oSE w
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63.accounting system 会计系统 )+:EJH~
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64.test of control 控制测试 D6>HN[D"
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65.walk-through test 穿行测试 cSXwYZDx?
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66.communication 沟通 :xtXQza"-
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67.flow chart 流程图 j#cYS*^H
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68.reperformance of internal control 重新执行 a)wJT`xu
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69.audit evidence 审计证据 ^J$2?!~
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70.substantive procedures 实质性程序 N<~t3/Nm
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71.assertions 认定 j'A_'g'^
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72.esistence 存在 S:
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73.occurrence 发生
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74.completeness 完整性 < 1uZa
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75.rights and obligations 权利和义务 Wk)OkIFR
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76.valuation and allocation 计价和分摊 -[cTx[Z,
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77.cutoff 截止 G"h'_7
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78.accuracy 准确性 R%?9z 8-
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79.classification 分类 MF5[lK9e
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80.inspection 检查 f&Gt|
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81.supervision of counting 监盘 E=nIRG|g
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82.observation 观察 Dfmjw
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83.confirmation 函证 j0oR)du
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84.computation 计算 qm/)ku0
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85.analytical procedures 分析程序 16=sij%A
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86.vouch 核对 a<^ v(r
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87.trace 追查 pH9VTM.*
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88.audit sampling 审计抽样 ]'&LGA`
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89.error 误差 +S o4rA*9
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90.expected error 预期误差 d
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91.population 总体 os=e|vkB*
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92.sampling risk 抽样风险 NPy&O