61.assessed level of material misstatement risk 重大错报风险的评估水平 Kkq-x'gt^
424iFc[
62.simall business 小规模企业 3A^AEO
`5- ;'nX
63.accounting system 会计系统 b * \
oQ
!B Pm{_C
64.test of control 控制测试 `r1j>F7Xb
BTwc(oL
65.walk-through test 穿行测试 h'S0XU
;
f4pIF"U9>
66.communication 沟通 e~
OrZhJ=_
]d(Z%
67.flow chart 流程图 8B-PsS|'
F-ZTy"z
68.reperformance of internal control 重新执行 pmBN?<
B ZU@W%E
69.audit evidence 审计证据 E8av/O
VUd
7ucm1
70.substantive procedures 实质性程序 awR !=\
xkFa
71.assertions 认定 `#iL'ND[
TI8\qI
W
72.esistence 存在 iC
hIW/H
1 .@{5f3T
73.occurrence 发生 ??e|ec2%
#m{(aa9;
74.completeness 完整性 ^`#7(S)a/
g~-IT&O
75.rights and obligations 权利和义务 G?v<-=I
nW]CA
~
76.valuation and allocation 计价和分摊 3}V
(8
tYTl-c
77.cutoff 截止 G0h&0e{w
&V
7J5~_
78.accuracy 准确性 $W}:,]hoj
0 ;LF>+fJ
79.classification 分类 ~*3Si(4l/
^!
h3#4
80.inspection 检查 &b