61.assessed level of material misstatement risk 重大错报风险的评估水平
q=4Bny0
<<,>S&/
62.simall business 小规模企业 X#`dWNrN
:$%>4+l
63.accounting system 会计系统 )R &,'`\
p0VUh!
64.test of control 控制测试 59lj7
+
>nr.,qo3
65.walk-through test 穿行测试 gCJIIzl%Bh
S-c ^eLzQ
66.communication 沟通 '3Q3lM'lh
cG_Vc[
67.flow chart 流程图 :c=.D;,
y}"7e)|t%
68.reperformance of internal control 重新执行 (>7>3
nB] Ia?
69.audit evidence 审计证据 i=#F)AD^5#
E ]f)Os$
70.substantive procedures 实质性程序 ue\t ,*KYd
|8U;m:AS
71.assertions 认定 gKi{Y1
JN(-.8<
72.esistence 存在 JvL{| KtyU
Ch5+N6c^
73.occurrence 发生 kO_5|6
VaR/o#
74.completeness 完整性
yWb4Ify
ej^3YNh&
75.rights and obligations 权利和义务 <[i}n55
G5Yk bw#
76.valuation and allocation 计价和分摊 z9
($.
`hUHel;6
77.cutoff 截止 #ekM"p
^sClz*%?
78.accuracy 准确性 ~x]9SXD%
DQ80B)<O
79.classification 分类 S
v`qB'e2
5-vo0:hk
80.inspection 检查 fY W|p<Q0
[Qj;/
81.supervision of counting 监盘 J2M(1g)t9
kbI/4IRW
82.observation 观察 C5X(U:
Or+p%K}-7
83.confirmation 函证 {' 5qv@3
i$uN4tVKT
84.computation 计算 (.23rVvnT@
5v
_P
Oq
85.analytical procedures 分析程序 ]l;*$2w)
FHg0E++?
86.vouch 核对 6QZp@
m9":{JI.w
87.trace 追查 DBgMC"_
(K<9hL+X
88.audit sampling 审计抽样 8@\7&C(g17
DuF"*R~et
89.error 误差 l=
={pb
B\CN<<N>dD
90.expected error 预期误差 ',=g;
r'4:)~]s
91.population 总体 E>uVofhml
*hY2.t; X
92.sampling risk 抽样风险 h~}.G{"
K8[DZ)rO;Z
93.non- sampling risk 非抽样风险 AkBMwV
Da1aI]{I
94.sampling unit 抽样单位 @cD uhK"U}
`/IKdO*!S
95.statistical sampling 统计抽样 h<l1U'Bn7
(6gK4__}]
96.tolerable error 可容忍误差 <L0#O(L
LKF/u` 0dP
97.the risk of under reliance 信赖不足风险 f"qga/
<N_+=_
98.the risk of over reliance 信赖过度风险 8]M_z:F7F
e^<