61.assessed level of material misstatement risk 重大错报风险的评估水平 be(p13&od
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62.simall business 小规模企业 12 S[m~L%
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63.accounting system 会计系统 wg{Y6XyH
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64.test of control 控制测试 q,fk@GI'2
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65.walk-through test 穿行测试 7p+uHm
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66.communication 沟通 Ku<_N]9
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67.flow chart 流程图 z!
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 *+>R^\uT
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70.substantive procedures 实质性程序 JrVBd hLr
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71.assertions 认定 VsR`y]"g
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72.esistence 存在 *N?y <U
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73.occurrence 发生 _.ELN/$-
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74.completeness 完整性 Q=cbHDB
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75.rights and obligations 权利和义务 aShZdeC*f
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76.valuation and allocation 计价和分摊 n:5*Tg9
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77.cutoff 截止 ?$\y0lHw/7
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78.accuracy 准确性 `Ao;xOJ
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79.classification 分类 ky5 gU[
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80.inspection 检查 `%M}
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81.supervision of counting 监盘 dk9nhS+faJ
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82.observation 观察 qnZ`]?
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83.confirmation 函证 /,Sd
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84.computation 计算 m%?b"kxL[
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85.analytical procedures 分析程序 DLrG-C33
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86.vouch 核对 lt&30nf=
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87.trace 追查 6uH1dsD
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88.audit sampling 审计抽样 T6ZJ SKM
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89.error 误差 v1j]&3O
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90.expected error 预期误差 XU#nqvS` .
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91.population 总体 {l7@<xZ??M
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92.sampling risk 抽样风险 TIa`cU`
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93.non- sampling risk 非抽样风险 zA/W+j$:
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94.sampling unit 抽样单位 " lf_`4
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95.statistical sampling 统计抽样 B&m?3w
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96.tolerable error 可容忍误差 \g}FoN&