61.assessed level of material misstatement risk 重大错报风险的评估水平 r1=Zoxc=w
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62.simall business 小规模企业 [t6)M~&e:_
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63.accounting system 会计系统 %V+,#
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64.test of control 控制测试 |C(72t?K
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65.walk-through test 穿行测试 bqe;) A7
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66.communication 沟通 $GPA6
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67.flow chart 流程图 [X
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68.reperformance of internal control 重新执行 =djzE
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69.audit evidence 审计证据 &R8zuD`#
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70.substantive procedures 实质性程序 fe Q%L
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71.assertions 认定 KS|$_-7u
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72.esistence 存在 ]ny(l#Hu:
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73.occurrence 发生 6#K_Rg>.
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74.completeness 完整性 bk7miRIB
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75.rights and obligations 权利和义务 bX9}G#+U
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76.valuation and allocation 计价和分摊 SKS[Lf
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77.cutoff 截止 Y Jv{Z^;M
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78.accuracy 准确性 NKMB,b
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79.classification 分类 r!zNcN(%cs
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80.inspection 检查 fkI<
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81.supervision of counting 监盘 Y# lE
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82.observation 观察 :*8@MjZ4
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83.confirmation 函证 :._O.O
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84.computation 计算 BHU[Rz7x
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85.analytical procedures 分析程序 ())|x[>JS+
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86.vouch 核对 VJNPs6
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87.trace 追查 ' 1mygplW
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88.audit sampling 审计抽样 I,#U
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89.error 误差 :l7\7IT
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90.expected error 预期误差 >!oN+8[~
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91.population 总体 ~{N|("nB
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92.sampling risk 抽样风险 10DS
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93.non- sampling risk 非抽样风险
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