61.assessed level of material misstatement risk 重大错报风险的评估水平 Z)~2{)
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62.simall business 小规模企业 K"61i:F
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63.accounting system 会计系统 nYH
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64.test of control 控制测试 :%gBcL9T
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65.walk-through test 穿行测试 x,+zw9
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66.communication 沟通 0ro+FJ
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67.flow chart 流程图 42M3c&@P
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68.reperformance of internal control 重新执行 'Tn
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69.audit evidence 审计证据 lz>hP
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70.substantive procedures 实质性程序 ?`xId;}J#7
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71.assertions 认定 he,T\};
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72.esistence 存在 qlu yJpt
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73.occurrence 发生 c!c
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74.completeness 完整性 dFlx6H+R!0
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75.rights and obligations 权利和义务 H:`r!5&Qb5
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76.valuation and allocation 计价和分摊 ^t"\PpmK<d
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77.cutoff 截止 +q1@,LxN
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78.accuracy 准确性 \K=Jd#9c
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79.classification 分类 QL3%L8
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80.inspection 检查 s<myZ T$
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81.supervision of counting 监盘 jGt[[s
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82.observation 观察 1t6UI4U!$
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83.confirmation 函证 {x+jFj.
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84.computation 计算 `'~|DG}a
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85.analytical procedures 分析程序 _z_uz\#,
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86.vouch 核对 2`;
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87.trace 追查 B;EdLs}
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88.audit sampling 审计抽样 nD!^0?
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89.error 误差 A&z
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90.expected error 预期误差 J &c}z4
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91.population 总体 Es?~Dd
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92.sampling risk 抽样风险 !=ZbBUJF
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