61.assessed level of material misstatement risk 重大错报风险的评估水平 MMA@J
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62.simall business 小规模企业 w)m0Z4*
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63.accounting system 会计系统 _6-/S!7Y\
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64.test of control 控制测试 $W_o$'crW
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65.walk-through test 穿行测试 &9lc\Y4PY
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66.communication 沟通 dzv,)X
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67.flow chart 流程图 K!:
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68.reperformance of internal control 重新执行 ot+~|Dl
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69.audit evidence 审计证据 8(_g] u#B;
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70.substantive procedures 实质性程序 gAUQQ
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71.assertions 认定 $9_.Q/9>
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72.esistence 存在 >scS wT
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73.occurrence 发生 8}#Lo9:,d
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74.completeness 完整性 :kx#];2i
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75.rights and obligations 权利和义务 U}wq~fD
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76.valuation and allocation 计价和分摊 g+/U^JIc4l
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77.cutoff 截止 ^%X\ }><
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78.accuracy 准确性 .x$T al
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79.classification 分类 ?ZV0
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80.inspection 检查 T\s#-f[x
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81.supervision of counting 监盘 n03SXaU~V
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82.observation 观察 %+!9
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83.confirmation 函证 u
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84.computation 计算 3<lhoD
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85.analytical procedures 分析程序 [k=9 +0p
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86.vouch 核对 V1>94/waa
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87.trace 追查 +\oHQ=s>}\
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88.audit sampling 审计抽样 :RO:k|g
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89.error 误差 #R PB;#{
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90.expected error 预期误差 L"IHyUW
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91.population 总体 &