61.assessed level of material misstatement risk 重大错报风险的评估水平 3fJwj}wL
}AfK=1yOa
62.simall business 小规模企业 R4|<Vp<U2
q>q@ztt
63.accounting system 会计系统 6
\9 9WQ
lYu1m
64.test of control 控制测试 WwDxZ>9jw
=}~hbPJM
65.walk-through test 穿行测试 gaJIc^O
:1wMGk
66.communication 沟通 B1A5b=6G<
s/K}]F
67.flow chart 流程图 w{"GA~=
; (+r)r_
68.reperformance of internal control 重新执行 $V)LGu2(m
Q( KLx )
69.audit evidence 审计证据 z,oqYU\:
hexq]' R
70.substantive procedures 实质性程序 +B@NSEy/+
K/u`Wz~A
71.assertions 认定 f. =4p^
'gojP
72.esistence 存在 r\"O8\
EhybaRy;C
73.occurrence 发生 v=|BqG`
(K+TqJw
74.completeness 完整性 v; ;X2 a1k
_rqOzE)
75.rights and obligations 权利和义务 wDZFOx0#8
v) q6
76.valuation and allocation 计价和分摊 *[7,@S/<F
~&~%q u
77.cutoff 截止 u
hP0Zwn
&hba{!`y
78.accuracy 准确性 Y(SgfWeK@1
88U4I
79.classification 分类 h& (@gU`A
@X/S
h:
80.inspection 检查 "=<lPi
9VN
@
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81.supervision of counting 监盘 fT8Id\6js
asW1GZO
82.observation 观察 -&kQlr
r[Q$w>
83.confirmation 函证 fwAN9zs
$_Qo
84.computation 计算 `z)!!y
2>O2#53ls0
85.analytical procedures 分析程序 =,[46 ;q
G"TPu_g
86.vouch 核对 H]=3^ g64
}C7tlA8,7
87.trace 追查 ^^?DYC
2a=WT`xf?
88.audit sampling 审计抽样 2,&lGyV#
L238
l
89.error 误差 :/vB,JC
d0 V>;Q
90.expected error 预期误差
|k/; .
kFM'?L&
91.population 总体 q 8=u.T
X_'.@q<!CV
92.sampling risk 抽样风险 ITc/aX
@LL&ggV?
93.non- sampling risk 非抽样风险 f/;\/Q[Z7
&"tce6&
94.sampling unit 抽样单位 a
LmVOL{
Lf 0Hz")
95.statistical sampling 统计抽样 rpEFyHorJ
DJQ]NY|
96.tolerable error 可容忍误差 `FJnR~d
6@XutciK
97.the risk of under reliance 信赖不足风险 @su{Uno8/
g=Qga09
98.the risk of over reliance 信赖过度风险 FOk @W&
HnP;1Gi
99.the risk of incorrect rejection 误拒风险 b=|&0B$E
INbjk;k
100. the risk of incorrect acceptance 误受风险 M@'V4oUz
iQ9#gPk_9
101.working trial balance 试算平衡表 {my=Li<