61.assessed level of material misstatement risk 重大错报风险的评估水平 eGHaY4|
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62.simall business 小规模企业 ""|Qtubv
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63.accounting system 会计系统 RdML3E
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64.test of control 控制测试 XvlU*TO~(~
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65.walk-through test 穿行测试 r$~HfskeI
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66.communication 沟通 ^`>/.gL
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67.flow chart 流程图
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68.reperformance of internal control 重新执行 ][h}
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69.audit evidence 审计证据 f`=-US
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70.substantive procedures 实质性程序 d;}nh2*
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71.assertions 认定 HoL
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72.esistence 存在 1 Ya`| ?FS
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73.occurrence 发生 sp*v?5lW
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74.completeness 完整性 J~UuS+Ufv
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75.rights and obligations 权利和义务 X*Prl l(
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76.valuation and allocation 计价和分摊 1HZO9cXJ
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77.cutoff 截止 e;}7G
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