61.assessed level of material misstatement risk 重大错报风险的评估水平 ]gnEo.R
62.simall business 小规模企业 TUwX4X6m
63.accounting system 会计系统 BUsxgs"),
64.test of control 控制测试 60ciI
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65.walk-through test 穿行测试 :eL[nyQr
66.communication 沟通 -~JYfj@
67.flow chart 流程图 C GK
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68.reperformance of internal control 重新执行 Ylu\]pr9|C
69.audit evidence 审计证据 ^C~R)M:C
70.substantive procedures 实质性程序 3Ur_?PM+C
71.assertions 认定 ojm IEzsz
72.esistence 存在 \5j}6Wj
73.occurrence 发生 ,gG RCp
74.completeness 完整性 9Qu(RbDqC
75.rights and obligations 权利和义务 .)WEg|D0Ku
76.valuation and allocation 计价和分摊 _4nm h0q4
77.cutoff 截止 X}x\n\Z
78.accuracy 准确性 P4{
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79.classification 分类 ;-"q;&1e
80.inspection 检查
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81.supervision of counting 监盘 }!Pty25j
82.observation 观察 B1U!*yzG6
83.confirmation 函证 {' 0#<Z
84.computation 计算 +C,/B
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85.analytical procedures 分析程序 q=`n3+N_H~
86.vouch 核对 {SXSQ '=
87.trace 追查 !kb:g]X
88.audit sampling 审计抽样 a%kvC#B
89.error 误差 a-FI`Dv
90.expected error 预期误差 5#X R1#`
91.population 总体 /uR/,R++
92.sampling risk 抽样风险 biw .
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93.non- sampling risk 非抽样风险 /!;v$es
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94.sampling unit 抽样单位 #+U1QOsz
95.statistical sampling 统计抽样 }f}? |&q
96.tolerable error 可容忍误差 zAklS 7L
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 S|@/"?DC
99.the risk of incorrect rejection 误拒风险 Uzrf,I[
100. the risk of incorrect acceptance 误受风险 @K*W3&