61.assessed level of material misstatement risk 重大错报风险的评估水平 @? 4-
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62.simall business 小规模企业 B$A`-
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63.accounting system 会计系统 mKY}+21!Q
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64.test of control 控制测试 pk2OZ,14Mj
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65.walk-through test 穿行测试 cn (-{dCXM
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66.communication 沟通 e"HA.t[A
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67.flow chart 流程图 ]pi"M3f_
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68.reperformance of internal control 重新执行 /bm$G"%d
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69.audit evidence 审计证据 &rs+x<
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70.substantive procedures 实质性程序 !v(j#N< m
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71.assertions 认定 0~{jgN~
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72.esistence 存在 -Z)j"J
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73.occurrence 发生 vd`;(4i#X
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74.completeness 完整性 !}7FC>Cx
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75.rights and obligations 权利和义务 UMsJg7~
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76.valuation and allocation 计价和分摊 ?,8|K B
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77.cutoff 截止 aOZSX3;wg
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78.accuracy 准确性 ?v8.3EE1\o
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79.classification 分类 J8Bz|.@Q
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80.inspection 检查 C-Y~T;53
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81.supervision of counting 监盘 ,S(^r1R
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82.observation 观察 >*/\Pg6^
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83.confirmation 函证 :^~I@)"ov
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84.computation 计算 1#rcxUS
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85.analytical procedures 分析程序 R5PXX&Q
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86.vouch 核对 QN`K|,}H^
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87.trace 追查 ^2C)Wk$
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88.audit sampling 审计抽样 /SDN7M]m!
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89.error 误差 ~*a
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90.expected error 预期误差 h"h3SD~
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