61.assessed level of material misstatement risk 重大错报风险的评估水平 ~,8#\]xR
62.simall business 小规模企业 k$DRX)e
63.accounting system 会计系统 Imclz4'8
64.test of control 控制测试 y4=T0[
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65.walk-through test 穿行测试 Q]RE,ZZ
66.communication 沟通 4/ q
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67.flow chart 流程图 O CCC' k
68.reperformance of internal control 重新执行 Pj BBXI1i
69.audit evidence 审计证据 )Q}Q -Zt
70.substantive procedures 实质性程序 \TDn q!)?
71.assertions 认定 Ri::Ek3qu
72.esistence 存在 ~xws5n}F
73.occurrence 发生 nhZ/^`Y<
74.completeness 完整性 8A-*MU`+
75.rights and obligations 权利和义务 #i.BOQxS
76.valuation and allocation 计价和分摊 55Mtjqfp
77.cutoff 截止 *o(bB!q"c
78.accuracy 准确性 7 ,uD7R_
79.classification 分类 '[_.mx|cd`
80.inspection 检查 ~u[1Vz4#3
81.supervision of counting 监盘 mGmZ}H'{
82.observation 观察 =n@\m<
83.confirmation 函证 2$o\`^dy
84.computation 计算 ,&* BhUC
85.analytical procedures 分析程序 I9#l2<DYlX
86.vouch 核对 %* gg6Q
87.trace 追查 R4DfqX
88.audit sampling 审计抽样 (b"q(:5oX
89.error 误差 #%#N.tB5
90.expected error 预期误差 pDhUD}1G
91.population 总体 <1_3`t
92.sampling risk 抽样风险 aJ1{9 5ea
93.non- sampling risk 非抽样风险 &Rz