61.assessed level of material misstatement risk 重大错报风险的评估水平 }oii|
=,#^
w1= f\
62.simall business 小规模企业 hud'@O"R+
f:9qId
;/M
63.accounting system 会计系统 XJ3aaMh"
1qwJPM
64.test of control 控制测试 V> Nw2u!!
5eas^Rm
65.walk-through test 穿行测试 =&vRT;6
1,6Y)_
66.communication 沟通 83{v_M
4Y@q.QP
67.flow chart 流程图 d,t'e?
A2B]E,JMp
68.reperformance of internal control 重新执行 By0Zz
m] @o1J
69.audit evidence 审计证据 Zor Q2>
6Kd,(DI
70.substantive procedures 实质性程序 Uql7s:!,U
(m
=F
71.assertions 认定 bj 0-72V
0a)LZp|
72.esistence 存在 $H7T|`WI.,
&>hln<a>
73.occurrence 发生 L4Si0 K
`I5So-^&z
74.completeness 完整性 pKk{Q0Rt
x]:B3_qR
75.rights and obligations 权利和义务 ?yvjX90
e&=T`
76.valuation and allocation 计价和分摊 K.6xNQl{}
<