61.assessed level of material misstatement risk 重大错报风险的评估水平 #wyceEa
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62.simall business 小规模企业 v[$e{ Dz(
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63.accounting system 会计系统 {QEvc
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64.test of control 控制测试
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65.walk-through test 穿行测试 @WazSL;N
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66.communication 沟通 [r2V+b.C
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67.flow chart 流程图 3Dr\ O_`u
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68.reperformance of internal control 重新执行 |;J`~H"K
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69.audit evidence 审计证据 4zs0+d+
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70.substantive procedures 实质性程序 %s}{5Qcl/
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71.assertions 认定 O]IAIM
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72.esistence 存在 V d
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73.occurrence 发生 ^2dQVV.
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74.completeness 完整性 D&fOZVuqZ
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75.rights and obligations 权利和义务 Csu9u'.V
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76.valuation and allocation 计价和分摊 );HhV,$n
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77.cutoff 截止 6EY\
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78.accuracy 准确性 h7eb/xEto
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79.classification 分类 0s8fF"$
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80.inspection 检查 GYtgw9 "Y
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81.supervision of counting 监盘 PC5$TJnj3
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82.observation 观察 U^}7DJ
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83.confirmation 函证 w!`e!}
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84.computation 计算 #+<YFm\i
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85.analytical procedures 分析程序 +6:
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86.vouch 核对 JV,h1/a("
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