61.assessed level of material misstatement risk 重大错报风险的评估水平 rjl`&POqc
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62.simall business 小规模企业 !y#"l$"xK
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63.accounting system 会计系统 fTzvmC:g7
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64.test of control 控制测试 XoXM^*Vk
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65.walk-through test 穿行测试 ^m
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66.communication 沟通 J%8(kWQ|
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67.flow chart 流程图 RFKtr
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68.reperformance of internal control 重新执行 zFfoqb#*g
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69.audit evidence 审计证据 (VS5V31"
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70.substantive procedures 实质性程序 sPd Gw~{
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71.assertions 认定 U!T~!C^
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72.esistence 存在 "BD~xP(
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73.occurrence 发生 ()`7L|(`;q
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74.completeness 完整性 QpZ:gM_
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75.rights and obligations 权利和义务 $J4 *U
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76.valuation and allocation 计价和分摊 *?o{9v5}(
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77.cutoff 截止 XttqOf
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78.accuracy 准确性 )@N2
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79.classification 分类 c/Qt Ot
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80.inspection 检查 _\=`6`b)
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81.supervision of counting 监盘 _,q) hOI
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82.observation 观察 Z1zVwHa_
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83.confirmation 函证 S2n39 3
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84.computation 计算 L}GC<D:
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85.analytical procedures 分析程序 %509\;el
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86.vouch 核对 8iW;y2qF
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87.trace 追查
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