61.assessed level of material misstatement risk 重大错报风险的评估水平 42 6l:>D(
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62.simall business 小规模企业 ,V$PV,G
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63.accounting system 会计系统 6:
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64.test of control 控制测试 k2]Q~
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65.walk-through test 穿行测试
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66.communication 沟通 mn5mdrv3WZ
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67.flow chart 流程图 JI&ik_k3
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68.reperformance of internal control 重新执行 8vP:yh@
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69.audit evidence 审计证据 ;{@jj0h;
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70.substantive procedures 实质性程序
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71.assertions 认定 4JOw@/nE
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72.esistence 存在 0iy-FV;J
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73.occurrence 发生 gOk<pRcTb=
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74.completeness 完整性 _1<zp
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75.rights and obligations 权利和义务 D7'P^*4_B
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76.valuation and allocation 计价和分摊 6[iu CMOZ
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77.cutoff 截止
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78.accuracy 准确性 627xR$U~
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79.classification 分类 x+mfQcSD&
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80.inspection 检查 /Dh[lgF0C
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81.supervision of counting 监盘 ^:c:~F6J
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82.observation 观察 !;[cm|<