61.assessed level of material misstatement risk 重大错报风险的评估水平 CNZ z]H
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62.simall business 小规模企业 \_V-A f{6
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63.accounting system 会计系统 CC=d I
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64.test of control 控制测试 Hb} X-6N
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65.walk-through test 穿行测试
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66.communication 沟通 58\&/lYW
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67.flow chart 流程图 gxz-R?.
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68.reperformance of internal control 重新执行 LEMfG~Czq
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69.audit evidence 审计证据 |F,R&<2
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70.substantive procedures 实质性程序 QO;N9ZI
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71.assertions 认定 FuI73
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72.esistence 存在 - p3Re9
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73.occurrence 发生 #e'
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74.completeness 完整性 3vcO!6Z5
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75.rights and obligations 权利和义务 ~gB>) ]
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76.valuation and allocation 计价和分摊 /}Jj
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77.cutoff 截止 f$NM M
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78.accuracy 准确性 X[f=h=|
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79.classification 分类 Neg,qOt
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80.inspection 检查 9Xx's%U
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