61.assessed level of material misstatement risk 重大错报风险的评估水平 Tjhy@3
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62.simall business 小规模企业 se`Eez}
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63.accounting system 会计系统
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64.test of control 控制测试 0%dOi
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65.walk-through test 穿行测试 ]%FAJ\
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66.communication 沟通 gXJBb+P
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67.flow chart 流程图 1P*hC<
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68.reperformance of internal control 重新执行 !*Eu(abD
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69.audit evidence 审计证据 zh*D2/r
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70.substantive procedures 实质性程序 {
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71.assertions 认定 U/^#nU.,
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72.esistence 存在 66,(yxg
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73.occurrence 发生 t15{>>f4>
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74.completeness 完整性 V<J1.8H
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75.rights and obligations 权利和义务 HFZ'xp|3dn
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76.valuation and allocation 计价和分摊 vxj:Y'}
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77.cutoff 截止 IBo
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78.accuracy 准确性 XPO-u]<