61.assessed level of material misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估水平
62.simall business 小規(guī)模企業(yè)
63.accounting system 會計(jì)系統(tǒng)
64.test of control 控制測試
65.walk-through test 穿行測試
66.communication 溝通
67.flow chart 流程圖
68.reperformance of internal control 重新執(zhí)行
69.audit evidence 審計(jì)證據(jù)
70.substantive procedures 實(shí)質(zhì)性程序
71.assertions 認(rèn)定
72.esistence 存在
73.occurrence 發(fā)生
74.completeness 完整性
75.rights and obligations 權(quán)利和義務(wù)
76.valuation and allocation 計(jì)價(jià)和分?jǐn)?BR> 77.cutoff 截止
78.accuracy 準(zhǔn)確性
79.classification 分類
80.inspection 檢查
81.supervision of counting 監(jiān)盤
82.observation 觀察
83.confirmation 函證
84.computation 計(jì)算
85.analytical procedures 分析程序
86.vouch 核對
87.trace 追查
88.audit sampling 審計(jì)抽樣
89.error 誤差
90.expected error 預(yù)期誤差
91.population 總體
62.simall business 小規(guī)模企業(yè)
63.accounting system 會計(jì)系統(tǒng)
64.test of control 控制測試
65.walk-through test 穿行測試
66.communication 溝通
67.flow chart 流程圖
68.reperformance of internal control 重新執(zhí)行
69.audit evidence 審計(jì)證據(jù)
70.substantive procedures 實(shí)質(zhì)性程序
71.assertions 認(rèn)定
72.esistence 存在
73.occurrence 發(fā)生
74.completeness 完整性
75.rights and obligations 權(quán)利和義務(wù)
76.valuation and allocation 計(jì)價(jià)和分?jǐn)?BR> 77.cutoff 截止
78.accuracy 準(zhǔn)確性
79.classification 分類
80.inspection 檢查
81.supervision of counting 監(jiān)盤
82.observation 觀察
83.confirmation 函證
84.computation 計(jì)算
85.analytical procedures 分析程序
86.vouch 核對
87.trace 追查
88.audit sampling 審計(jì)抽樣
89.error 誤差
90.expected error 預(yù)期誤差
91.population 總體