61.assessed level of material misstatement risk 重大错报风险的评估水平 h4hAzFQ.s
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62.simall business 小规模企业 _Xf1FzF+a
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63.accounting system 会计系统 [vi
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64.test of control 控制测试 q8{Bx03m6
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65.walk-through test 穿行测试 #{6VdWZ
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66.communication 沟通 E{,Wp
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67.flow chart 流程图 -
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68.reperformance of internal control 重新执行 ] &8em1
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69.audit evidence 审计证据 S Qmn*CW
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70.substantive procedures 实质性程序 $bE"3/uf
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71.assertions 认定 IVxJN(N^
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72.esistence 存在 D$FTnY
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73.occurrence 发生 z
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74.completeness 完整性 L1kn="5
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75.rights and obligations 权利和义务 Xe4
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76.valuation and allocation 计价和分摊 C6>_wl]
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77.cutoff 截止 {MtJP:8Jp
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78.accuracy 准确性 JAxzXAsAR
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79.classification 分类 /[/L%;a'p
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80.inspection 检查 zTue(Kr
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81.supervision of counting 监盘 ub?dfS9$_
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82.observation 观察 ^@x&n)nzP
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83.confirmation 函证 E?]$Y[KJKs
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84.computation 计算 Ktk?(49
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85.analytical procedures 分析程序 2z;nP
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86.vouch 核对 W(62.3d~}?
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87.trace 追查 U/Cc!WXV]
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88.audit sampling 审计抽样 (%6fZ
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89.error 误差
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90.expected error 预期误差 ~JRq :
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91.population 总体 h8WM4
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92.sampling risk 抽样风险 7oC8ID
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93.non- sampling risk 非抽样风险 &am<_Tn*3
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94.sampling unit 抽样单位 yFm
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95.statistical sampling 统计抽样 "uplk8iCJ
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96.tolerable error 可容忍误差 zn/>t-Bc
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