61.assessed level of material misstatement risk 重大错报风险的评估水平 32*FI SH^
62.simall business 小规模企业 4f?Y'+>Z,
63.accounting system 会计系统
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64.test of control 控制测试 %Pb 5PIk4
65.walk-through test 穿行测试 Nl^{w'X0h
66.communication 沟通 uoe5@j2
67.flow chart 流程图 ZP&"[_
68.reperformance of internal control 重新执行 cn4CK.?
69.audit evidence 审计证据 Gv,0{DVX<
70.substantive procedures 实质性程序 fYzO
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71.assertions 认定 )2P4EEs[
72.esistence 存在 $LF
73.occurrence 发生 3e g<)
74.completeness 完整性 =e)[?{H
75.rights and obligations 权利和义务 `[;b#.
76.valuation and allocation 计价和分摊 <E|K<}W#
77.cutoff 截止 S)0bu(a`Z,
78.accuracy 准确性 C||A[JOS
79.classification 分类 Zbp ByRyN
80.inspection 检查 f*g>~!
81.supervision of counting 监盘 AE)<ee%\\
82.observation 观察 U$`)|/8
83.confirmation 函证 qK4E:dD
84.computation 计算 2b]'KiX
85.analytical procedures 分析程序 $e|G#mMd-
86.vouch 核对 d/G P.d
87.trace 追查 VT\o=3_
88.audit sampling 审计抽样 =Po!\[SBU
89.error 误差 [Pdm1]":(
90.expected error 预期误差 ?kew[oZ
91.population 总体 zVs_|x="
92.sampling risk 抽样风险 1{% EQhNd
93.non- sampling risk 非抽样风险 yg "u^*r&
94.sampling unit 抽样单位 Xu$xO(
95.statistical sampling 统计抽样 ";j/k9DE
96.tolerable error 可容忍误差 2C %{A
97.the risk of under reliance 信赖不足风险 J[UL
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98.the risk of over reliance 信赖过度风险 , {7wvXP
99.the risk of incorrect rejection 误拒风险 :x97^.eW~
100. the risk of incorrect acceptance 误受风险 >#R<