61.assessed level of material misstatement risk 重大错报风险的评估水平 #r(a~
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62.simall business 小规模企业 ~T7\8K+ $
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63.accounting system 会计系统 F=:c5z
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64.test of control 控制测试 qhnapZJ
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65.walk-through test 穿行测试 HwM/}-t
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66.communication 沟通 X tR`?
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67.flow chart 流程图 e
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68.reperformance of internal control 重新执行 bje'Oolc
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69.audit evidence 审计证据 /CbkqNV
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70.substantive procedures 实质性程序 E tdd\^
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71.assertions 认定 /%;/pi
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72.esistence 存在
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73.occurrence 发生 -^0KE/
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74.completeness 完整性 80cm6?,xu
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75.rights and obligations 权利和义务 =w t-YM
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76.valuation and allocation 计价和分摊 r!>es;R8
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77.cutoff 截止 Q:rT 9&G
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78.accuracy 准确性 L{zamVQG
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79.classification 分类 WtMcI>4w
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80.inspection 检查 YK7gd|LR]
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81.supervision of counting 监盘 f.sPE8#3=
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82.observation 观察 +38Lojb}
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83.confirmation 函证 S`iM.;|`O
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84.computation 计算 aIY$5^x
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85.analytical procedures 分析程序 Ti /;
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86.vouch 核对 4c~*hMry
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87.trace 追查 NWaI[P
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88.audit sampling 审计抽样 9(V=Ubj
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89.error 误差 <#:Ebofsn
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90.expected error 预期误差 eYPt
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91.population 总体 =lw4 H_
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92.sampling risk 抽样风险 }mkA Hmu4
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93.non- sampling risk 非抽样风险 +F#=`+V
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94.sampling unit 抽样单位 R V_MWv
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95.statistical sampling 统计抽样 N4[B:n
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96.tolerable error 可容忍误差 3uB=L7.
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97.the risk of under reliance 信赖不足风险 P*?d6v,r
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98.the risk of over reliance 信赖过度风险 <T4 7kL I
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99.the risk of incorrect rejection 误拒风险 [J[ysW})W
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100. the risk of incorrect acceptance 误受风险 5x93+DkO\
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101.working trial balance 试算平衡表 *RUd!]bh
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