61.assessed level of material misstatement risk 重大错报风险的评估水平 pq&c]8H
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62.simall business 小规模企业 z*[Z:
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63.accounting system 会计系统 Le'\x`B
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64.test of control 控制测试 \~H"!vj
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65.walk-through test 穿行测试 O9y Q9sl
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66.communication 沟通 UiEB?X]-l'
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67.flow chart 流程图 TatyD**(
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68.reperformance of internal control 重新执行 C(P$,;6
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69.audit evidence 审计证据 YBO53S]=
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70.substantive procedures 实质性程序 s?E: ]
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71.assertions 认定 F1=+<]!
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72.esistence 存在 >g2B5KY
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73.occurrence 发生 !tdfTf$
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74.completeness 完整性 %ze1ZWO{
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75.rights and obligations 权利和义务 z Y|g#V-
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76.valuation and allocation 计价和分摊 t_rDXhM
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