61.assessed level of material misstatement risk 重大错报风险的评估水平 BR*""/3`
bp_3ETK]P
62.simall business 小规模企业
Y91TF'
aZ5qq+1x
63.accounting system 会计系统 ~ZG>n{Q
\Vm{5[ :SA
64.test of control 控制测试 m;KMr
6sO
sFSrMI#R
65.walk-through test 穿行测试 PM9HfQU?
hh+GW*'~
66.communication 沟通 U=Z@Ip
u5T
m1\>v?=K
67.flow chart 流程图 jd]MC*%
TCmWn$LeE
68.reperformance of internal control 重新执行 8uyVx9C0
"9LPq
69.audit evidence 审计证据 DMfC(w.d
FE M_7M
70.substantive procedures 实质性程序 $N,9e
+ZizT.$&
71.assertions 认定 lCd^|E
=
\CbX
72.esistence 存在 h=`rZC
A.35WGu&:
73.occurrence 发生 b.YQN'
O-|
RPW}
74.completeness 完整性 '?yZ,t
-6+HA9zz@C
75.rights and obligations 权利和义务 8y|(]5
'r
{[r'+=}l\S
76.valuation and allocation 计价和分摊 p&