61.assessed level of material misstatement risk 重大错报风险的评估水平 pPh_p@3I
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62.simall business 小规模企业 sTv/;*
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63.accounting system 会计系统 S~/iHXm
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64.test of control 控制测试 c!Pi)
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65.walk-through test 穿行测试 LUo3y'
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66.communication 沟通 uLhamE)
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67.flow chart 流程图
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68.reperformance of internal control 重新执行 #|$i H kVY
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69.audit evidence 审计证据 '`[nt25N
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70.substantive procedures 实质性程序 [(btpWxb^
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71.assertions 认定 8%
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72.esistence 存在 ,~G _3Oz
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73.occurrence 发生 SfL,_X]*
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74.completeness 完整性 @4$F%[g
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75.rights and obligations 权利和义务 3<JZt.|
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76.valuation and allocation 计价和分摊 v S%+
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77.cutoff 截止 'a"<uk3DT
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78.accuracy 准确性 5>A3;P
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79.classification 分类 7*`ldao~
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80.inspection 检查 >Q5 SJZ/
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81.supervision of counting 监盘 8~2A"<{ub
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82.observation 观察 ~}ewna/2
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83.confirmation 函证 2d3wQ)2
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84.computation 计算 `b7
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85.analytical procedures 分析程序 "lmiGR*u
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86.vouch 核对 ,vN#U&