61.assessed level of material misstatement risk 重大错报风险的评估水平 _ K["qm{X_
62.simall business 小规模企业 wm~35cF(
63.accounting system 会计系统 jWk1FQte
64.test of control 控制测试 cB#5LXbCE
65.walk-through test 穿行测试 y "6;O 0
66.communication 沟通 {7swE(N
67.flow chart 流程图 +.^BM/z^O
68.reperformance of internal control 重新执行 `L#
pN5
69.audit evidence 审计证据 8AL`<8$
70.substantive procedures 实质性程序 v,bCj6
71.assertions 认定 [w*YH5kX
72.esistence 存在 f_v@.vnn.
73.occurrence 发生 =hD@hQi
74.completeness 完整性 $Y'}wB{pc
75.rights and obligations 权利和义务 *UBukn
76.valuation and allocation 计价和分摊 VwJ A
77.cutoff 截止 %
L(;}sJ.
78.accuracy 准确性 D>tex/Of3
79.classification 分类 ,F
}\njL
80.inspection 检查 5B6twn~[
81.supervision of counting 监盘 b7-M'-Km0_
82.observation 观察 LF6PKS
83.confirmation 函证 Y$JGpeq8w
84.computation 计算 A#NJ8_
85.analytical procedures 分析程序 EHI%QT
86.vouch 核对 WEy$SN+P
87.trace 追查 E%Tpby}^'
88.audit sampling 审计抽样 K9-;-{qb
89.error 误差 HK}br!?
90.expected error 预期误差 iM
\3~3'
91.population 总体 s'$5]9$S
92.sampling risk 抽样风险 b0X<)1O
93.non- sampling risk 非抽样风险 rdj_3Utv
94.sampling unit 抽样单位 U)CGRh8%+
95.statistical sampling 统计抽样 zD}@QoB
96.tolerable error 可容忍误差 1
,Ams
97.the risk of under reliance 信赖不足风险 ]'IZ bx:
98.the risk of over reliance 信赖过度风险 H(|n,c
99.the risk of incorrect rejection 误拒风险 |!t&ZpdD
100. the risk of incorrect acceptance 误受风险 `G/%U~
101.working trial balance 试算平衡表 .,({&L