61.assessed level of material misstatement risk 重大错报风险的评估水平 c!\y\r
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62.simall business 小规模企业 @x J^JcE
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63.accounting system 会计系统 8"*$e
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64.test of control 控制测试 ?h3Ow`1G
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65.walk-through test 穿行测试 'IW+"o
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66.communication 沟通 # nYGKZ
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67.flow chart 流程图 *wF:Q;_<z
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68.reperformance of internal control 重新执行 nG*6ic
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69.audit evidence 审计证据 E;d 5$
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70.substantive procedures 实质性程序 ?Ru`ma\;
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71.assertions 认定 x[^A
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72.esistence 存在 cnPXvD^kY
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73.occurrence 发生 :d2u? +F
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74.completeness 完整性 W=\dsdnu*
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75.rights and obligations 权利和义务 @
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76.valuation and allocation 计价和分摊 8W[]#~77b
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77.cutoff 截止 #Fd([Zx#.
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78.accuracy 准确性 >C}RZdO~
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79.classification 分类 C|J1x4sb@
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80.inspection 检查 ?^vZ{B)&0E
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81.supervision of counting 监盘 dJ^`9W
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82.observation 观察 ggTjd"|)
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83.confirmation 函证 KRZV9AJ
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84.computation 计算 bN&da
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85.analytical procedures 分析程序 r*wKYb
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86.vouch 核对 a&