61.assessed level of material misstatement risk 重大错报风险的评估水平 A 7|x|mW
62.simall business 小规模企业
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63.accounting system 会计系统 5pRVA
64.test of control 控制测试 nXxnyom,
65.walk-through test 穿行测试 U?(,Z$:N
66.communication 沟通 y>RqA*J
67.flow chart 流程图 %U1HvmyK
68.reperformance of internal control 重新执行 >g [Wnzf
69.audit evidence 审计证据 I&x69
70.substantive procedures 实质性程序 -OfAl~ 4
71.assertions 认定 O9{A)b!HB
72.esistence 存在 [Kbna>`
73.occurrence 发生 HI)U6.'
74.completeness 完整性 `]Vn[^?D
75.rights and obligations 权利和义务 v\kd78,
76.valuation and allocation 计价和分摊 E
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77.cutoff 截止 z]O>`50Q
78.accuracy 准确性 QkO4Td<
79.classification 分类 _&xkj8O
80.inspection 检查 ^^)\|kW?
81.supervision of counting 监盘 8}^ym^H|j
82.observation 观察 s: MJ{r(s
83.confirmation 函证 rO1.8KKJ
84.computation 计算 27H4en; o=
85.analytical procedures 分析程序 :/NP8$~@j
86.vouch 核对 / pR,l5
87.trace 追查 9x9E+DG#(
88.audit sampling 审计抽样 8EI&}I
89.error 误差 \<y#$:4r<8
90.expected error 预期误差 q?&J