61.assessed level of material misstatement risk 重大错报风险的评估水平 thYG1Cs
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62.simall business 小规模企业 meHnT9a^
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63.accounting system 会计系统 U9d
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64.test of control 控制测试 jb!R
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65.walk-through test 穿行测试 8Rgvb3u
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66.communication 沟通 S}/?Lm}
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67.flow chart 流程图 x*G-?Xza)
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68.reperformance of internal control 重新执行 V'XmMn)!
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69.audit evidence 审计证据 ^ di[J^
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70.substantive procedures 实质性程序 5Iv3B|u
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71.assertions 认定 E|(T
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72.esistence 存在 \"]vSx
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73.occurrence 发生 :N \j@yJK
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74.completeness 完整性 $*035f
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75.rights and obligations 权利和义务 J33enQd
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76.valuation and allocation 计价和分摊 +:hZ,G?>
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77.cutoff 截止 wj-=#gyAoo
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78.accuracy 准确性 0w0\TWz*
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79.classification 分类 mgIB8D+6
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80.inspection 检查 F~;G[6}
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81.supervision of counting 监盘 sD|P*ir
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82.observation 观察 {*gO1TZt9
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83.confirmation 函证 LL|uMe"Jb
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