61.assessed level of material misstatement risk 重大错报风险的评估水平 /C'_-U?
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62.simall business 小规模企业 /ho7~C+H*e
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63.accounting system 会计系统 Ki:t!vAO
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64.test of control 控制测试 %j@/Tx/
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65.walk-through test 穿行测试 dm
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66.communication 沟通 n>B
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67.flow chart 流程图 JgHYuLB
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68.reperformance of internal control 重新执行 *C|*{!
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69.audit evidence 审计证据 ~mvv
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70.substantive procedures 实质性程序 sqF.,A,
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71.assertions 认定 ^wSGrV'
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72.esistence 存在 "ivVIq2
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73.occurrence 发生 xh<{lZ)KJ
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74.completeness 完整性 uF3{FYM{I
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75.rights and obligations 权利和义务 (6H7?nv
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76.valuation and allocation 计价和分摊 m=COF$<
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77.cutoff 截止 h)W#
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78.accuracy 准确性 Ed;!A(64r
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79.classification 分类 "5$p=|
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80.inspection 检查 A? jaS9 &)
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81.supervision of counting 监盘 fpZHE=}r
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82.observation 观察 ??#EG{{
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83.confirmation 函证 sGiK
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84.computation 计算 cw0@Z0
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85.analytical procedures 分析程序 .bV^u
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86.vouch 核对 4u0?[v[Hu
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87.trace 追查 Wy1.nn[
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88.audit sampling 审计抽样 i-WP#\s
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89.error 误差 GqP02P'2
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90.expected error 预期误差 j+lcj&V#
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91.population 总体 #{k+^7aQ
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92.sampling risk 抽样风险 1B 0[dK2N
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93.non- sampling risk 非抽样风险 Mxd7X<\$
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94.sampling unit 抽样单位 +>Y]1IlI
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95.statistical sampling 统计抽样 _x$Eq:
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96.tolerable error 可容忍误差 ?vik2RW
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 M3d%$q)<rW
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100. the risk of incorrect acceptance 误受风险 YoQQ ,
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101.working trial balance 试算平衡表 JnQ@uZb`
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