61.assessed level of material misstatement risk 重大错报风险的评估水平 \bfHGo=
KJiwM(o
62.simall business 小规模企业 V|)>
V_* ^2c)
63.accounting system 会计系统 kokkZd7!
ZE^de(Fm
64.test of control 控制测试 1yu!:8=ee
2wd(0K}b
65.walk-through test 穿行测试 v6:DA#0
)zN
)7
66.communication 沟通 ,n*.Yq
MYDSkW
67.flow chart 流程图 Tx5L
^4"_I
68.reperformance of internal control 重新执行 Z=|@76
CS/-:>s%
69.audit evidence 审计证据 TI332,eL
Ogb_WO;)
70.substantive procedures 实质性程序 `4CRpz
=EKJ!{
71.assertions 认定 zP9!fA
L2qF@!Yy=
72.esistence 存在 IQDWH/c
#l
O;G
k{
73.occurrence 发生 jhLh~.
8
j{g {`Qa
74.completeness 完整性 { at;
U@o
Hpt)(Nz:
75.rights and obligations 权利和义务 !cZsIcIe
AOe~VW
76.valuation and allocation 计价和分摊 Vr*t~
M>
uMI2Wnnc:/
77.cutoff 截止 wb}tN7~Y;
&eg,*K} '
78.accuracy 准确性
)nY/ RO
W.a/k7 p
79.classification 分类 YblRwic
CqoL5qt
80.inspection 检查 g_=Q=y@,
C$bK!]a
81.supervision of counting 监盘 =N=,;<6%A
`
G'V9Xs(
82.observation 观察 x\jHk}Buj
=9c24j
83.confirmation 函证 SCjACQ}-
lcr=^
84.computation 计算 ty78)XI
[D t`@Dm
85.analytical procedures 分析程序 HiC\U%We
%;<