61.assessed level of material misstatement risk 重大错报风险的评估水平 d#(xP2
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62.simall business 小规模企业 +"C0de |-
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63.accounting system 会计系统 2@ad! h
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64.test of control 控制测试 {30A1>0#P
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65.walk-through test 穿行测试 ^ PD a
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66.communication 沟通 # OJD<=")
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67.flow chart 流程图 ]6%| L
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68.reperformance of internal control 重新执行 FNUue
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69.audit evidence 审计证据 #bGt%*Re p
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70.substantive procedures 实质性程序 F`3I~(
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71.assertions 认定 K(_nfE{
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72.esistence 存在 V8c&2rNa
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73.occurrence 发生 k:c)|2
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74.completeness 完整性 ~O<Bs{8
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75.rights and obligations 权利和义务 m:'fk;khN
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76.valuation and allocation 计价和分摊 FzNs >*
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77.cutoff 截止 :#+VH_%N
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78.accuracy 准确性
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79.classification 分类 ba
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80.inspection 检查 dC)@v]#h
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81.supervision of counting 监盘 A_CK,S*\,&
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82.observation 观察 OJ&~uV >2
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83.confirmation 函证 CY9`ztO*
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84.computation 计算 ]81P<Y(7
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85.analytical procedures 分析程序 40mgB4I
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