61.assessed level of material misstatement risk 重大错报风险的评估水平 (qw;-A
W8
62.simall business 小规模企业 .npD<*
63.accounting system 会计系统 &})Zqc3Lqk
64.test of control 控制测试 Mtaky=l8~I
65.walk-through test 穿行测试 ,(B/R8ZF~
66.communication 沟通 ]E|E4K6g
67.flow chart 流程图 /%F5u}eW
68.reperformance of internal control 重新执行 0.wNa~_G|
69.audit evidence 审计证据 CG
,H
70.substantive procedures 实质性程序 d@?zCFD
71.assertions 认定 =j%ORD[
72.esistence 存在 ky{@*fg.
73.occurrence 发生 -I:L6ft8
74.completeness 完整性 x<5;#
75.rights and obligations 权利和义务 [dy0aR$>d
76.valuation and allocation 计价和分摊 8iPA^b|sz{
77.cutoff 截止
%_(^BZd
78.accuracy 准确性 79 \SbB
79.classification 分类 G
Prq(
80.inspection 检查 ikb;,Js
81.supervision of counting 监盘 YRu/KUT$ 7
82.observation 观察 -n:;/ere7-
83.confirmation 函证 swg*fhJFB
84.computation 计算 ]u\-_PP
85.analytical procedures 分析程序 5 Nt9'"
86.vouch 核对 To;r#h
87.trace 追查 /tJ%
gF
88.audit sampling 审计抽样 S" PJ@E}^E
89.error 误差 K8uqLSP '
90.expected error 预期误差 _=K\E0I.m
91.population 总体 Hv*+HUc(:
92.sampling risk 抽样风险 V8G.KA "
93.non- sampling risk 非抽样风险 g6h=Q3@
94.sampling unit 抽样单位 }-@h H(
95.statistical sampling 统计抽样 ,_bG'Hmt
96.tolerable error 可容忍误差 :Vrj[i-{
97.the risk of under reliance 信赖不足风险 L4<=,}KS
98.the risk of over reliance 信赖过度风险 t;
@T~%
99.the risk of incorrect rejection 误拒风险 'Uo|
@tK
100. the risk of incorrect acceptance 误受风险 [M?&JA