61.assessed level of material misstatement risk 重大错报风险的评估水平 $EG9V++b3
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62.simall business 小规模企业 w0P Atu
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63.accounting system 会计系统
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64.test of control 控制测试 B|ctauJ
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65.walk-through test 穿行测试 nhy:5eSK
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66.communication 沟通 w*
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67.flow chart 流程图 BVG.ZZR})
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68.reperformance of internal control 重新执行 z:oi@q
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69.audit evidence 审计证据 0-:dzf
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70.substantive procedures 实质性程序 K"cV7U rE
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71.assertions 认定 VE))`?
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72.esistence 存在 ?OFfU 4
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73.occurrence 发生 'HJ<"<
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74.completeness 完整性 e)$a ;6
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75.rights and obligations 权利和义务 \$!D^%~;
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76.valuation and allocation 计价和分摊 3LZvlcLb
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77.cutoff 截止 Q%W>m0%
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78.accuracy 准确性 JC#5CCz
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79.classification 分类 |3BxNFe`%
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80.inspection 检查 :}CcWfbT
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81.supervision of counting 监盘 ee{K5 G
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82.observation 观察 Ec&_&
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83.confirmation 函证 ?8FJMFv;4%
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84.computation 计算 +1^L35\@
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85.analytical procedures 分析程序
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86.vouch 核对 Cx&l0ZXHEX
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87.trace 追查 h-\Ov{~
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88.audit sampling 审计抽样 P1R[M|Fx
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89.error 误差 T(Ji%S>
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90.expected error 预期误差 [x'D+!
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91.population 总体 sl:1P^b
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92.sampling risk 抽样风险 o.V
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93.non- sampling risk 非抽样风险 |Mgzb0_IiQ
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94.sampling unit 抽样单位 qMw_`dC
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95.statistical sampling 统计抽样 hV&