61.assessed level of material misstatement risk 重大错报风险的评估水平 wJ!
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62.simall business 小规模企业 L
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63.accounting system 会计系统 $>'}6?C.
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64.test of control 控制测试 C
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65.walk-through test 穿行测试 %_M B-
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66.communication 沟通 GW'=/
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67.flow chart 流程图 dDW],d}B;
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68.reperformance of internal control 重新执行 R8EDJ2u#
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69.audit evidence 审计证据 d|on
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70.substantive procedures 实质性程序 =N<Hc:<t4
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71.assertions 认定 IK{0Y#c
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72.esistence 存在 8v1asFxs.
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73.occurrence 发生 JC{}iG6r+
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74.completeness 完整性
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75.rights and obligations 权利和义务 aEXV^5;,pJ
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76.valuation and allocation 计价和分摊 ] 5P{*
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77.cutoff 截止 )%X\5]w`
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78.accuracy 准确性 /qI80KVnN
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79.classification 分类 a6WE,4T9
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80.inspection 检查 LU?#{dZ
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81.supervision of counting 监盘 z &<Rx[
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82.observation 观察 U@& <5'
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83.confirmation 函证 _I{&5V~z
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84.computation 计算 b${Kj3(
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85.analytical procedures 分析程序 dUb(C1h
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86.vouch 核对 wk9tJ#}
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87.trace 追查 xR#hU;E}
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88.audit sampling 审计抽样 Om}&`AP};
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89.error 误差 &~E
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90.expected error 预期误差 v{% /aw
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91.population 总体 @Zq,mPaR$
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92.sampling risk 抽样风险 5I&^n0h|&
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93.non- sampling risk 非抽样风险 7/*;rT
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