61.assessed level of material misstatement risk 重大错报风险的评估水平 5
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62.simall business 小规模企业 +8GxX$
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63.accounting system 会计系统 V|{~9^
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64.test of control 控制测试 7ks!0``
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65.walk-through test 穿行测试 v`:!$U*
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66.communication 沟通 `/WOP`'zM
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67.flow chart 流程图 (dV7N
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68.reperformance of internal control 重新执行 Y'R/|:YL@
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69.audit evidence 审计证据 ~uB@o KMru
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70.substantive procedures 实质性程序 [g+WL\1
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71.assertions 认定 m}6>F0Kv
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72.esistence 存在 j2 >WHh
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73.occurrence 发生 X[?E{[@Z
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74.completeness 完整性 x'%vL",%
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75.rights and obligations 权利和义务 \oP
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76.valuation and allocation 计价和分摊 a<((\c_8G
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77.cutoff 截止 n~i^+pD@
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78.accuracy 准确性 (F:|tiV+
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79.classification 分类 -YipPo"a
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80.inspection 检查 OSC_-[b-
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81.supervision of counting 监盘 )>;387'Y
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82.observation 观察 GB6(WAmr
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83.confirmation 函证 c-Qa0Q
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84.computation 计算 !__^M3S,k
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85.analytical procedures 分析程序 X{h[
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86.vouch 核对 9HlM0qE5b
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87.trace 追查 KXu1%`x=%Z
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88.audit sampling 审计抽样 7?
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89.error 误差 Jp~[Dm
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90.expected error 预期误差 ;$4:
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91.population 总体 2nSz0 .
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92.sampling risk 抽样风险 cZw_^@!
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93.non- sampling risk 非抽样风险 }<