61.assessed level of material misstatement risk 重大错报风险的评估水平 .:r
~?$(
J~k9jeq9
62.simall business 小规模企业 cQU;PH]
X g6ezlW
63.accounting system 会计系统 (jM0YtrD
"]+g5G
64.test of control 控制测试 O,Q.-
p+h$]CH
65.walk-through test 穿行测试 '+PKGmRW
"?I#!
t%'
66.communication 沟通 hz
qJ
!
Wh)D_
67.flow chart 流程图 2s\ClT
@%]A,\
68.reperformance of internal control 重新执行 #Vq9 =Q2
hH8&g%{2
69.audit evidence 审计证据 E7:xPNU
d~LoHp
70.substantive procedures 实质性程序 ci~#G[_$S
=*2,^j
71.assertions 认定 6p9fq3~7Y
'a['lF
72.esistence 存在 /<J(\;Jr6
ZSC*{dD$E
73.occurrence 发生 C$OVN$lL`8
:
uncOd.
74.completeness 完整性 uzy5rA==
8h=t%zMSb
75.rights and obligations 权利和义务 z0[XI 7KK
3e_tT8
76.valuation and allocation 计价和分摊 I\~[GsDY
kA:mB;:
77.cutoff 截止 #De>EQ%
bdg6B7%Q
78.accuracy 准确性 PsC")JS
2Y
vr|] \8
79.classification 分类 G{U#9
"o5]:]h)
80.inspection 检查 {q-&!l|
8tj]@GE
81.supervision of counting 监盘
qX\*lm/l
|N.2iN:
82.observation 观察 m=dNJF
Y{YbKKM
83.confirmation 函证 M3(N!xT
BI1M(d#1L"
84.computation 计算 k^J8 p#`6
i}-uK,^
85.analytical procedures 分析程序 a>wCBkD
3Z!%td5n
86.vouch 核对 Z>hTL_|]a{
8Zr;n`~
87.trace 追查 Nu5|tf9%
A
.ZTvOm'mB^
88.audit sampling 审计抽样 w'S,
{GW
cS ~OxAS
89.error 误差 :Sq]|)
d>QFmsh-
90.expected error 预期误差 WR;1
OM86C
91.population 总体 (Ou%0
KW
B
`(jTL
92.sampling risk 抽样风险 3SVGx<,2
U0x
A~5B
93.non- sampling risk 非抽样风险 v=U<exM6%
ij"~]I
94.sampling unit 抽样单位 spEdq}
ci0A!wWD
95.statistical sampling 统计抽样 )(iv#;ByL
%w`d
96.tolerable error 可容忍误差 Hfcp
qa
@@65t'3S
97.the risk of under reliance 信赖不足风险 u` pTFy
%yR XOt2(
98.the risk of over reliance 信赖过度风险 mQ"~x]
&7L7|{18
99.the risk of incorrect rejection 误拒风险 vObZ|>.J~O
-l^<[
%
100. the risk of incorrect acceptance 误受风险 AO#9XDEM
Obs#2>h
101.working trial balance 试算平衡表 X1j8tg
b1&