61.assessed level of material misstatement risk 重大错报风险的评估水平 ~`0=-Qkd
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62.simall business 小规模企业 g&/r =U
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63.accounting system 会计系统 +1eb@bX
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64.test of control 控制测试 WaiM\h?=#
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65.walk-through test 穿行测试 <}%gZ:Z6g
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66.communication 沟通 !A+jX7Nb
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67.flow chart 流程图 bGik~
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68.reperformance of internal control 重新执行 LOk J
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69.audit evidence 审计证据 f=>iiv
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70.substantive procedures 实质性程序 :|=
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71.assertions 认定 F&OcI.OTXF
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72.esistence 存在 {
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73.occurrence 发生 "@itn
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74.completeness 完整性 *#B"%;Ln
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75.rights and obligations 权利和义务 |(5|6r3
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76.valuation and allocation 计价和分摊 3e|,Z'4}4
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77.cutoff 截止 "I3&a1*
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78.accuracy 准确性 E{'\(6z_
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79.classification 分类 @SAJ*hfb0
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80.inspection 检查
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81.supervision of counting 监盘 bE" J&;|
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82.observation 观察 N||s#
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83.confirmation 函证 sV`XJ9e|
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84.computation 计算 !jN$U%/,%.
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