61.assessed level of material misstatement risk 重大错报风险的评估水平 M\=/i\-
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62.simall business 小规模企业 9K#U<Q0b'
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63.accounting system 会计系统 A<cnIUW
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64.test of control 控制测试 }_cX" s
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65.walk-through test 穿行测试 !,;/JxfgVh
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66.communication 沟通 Ga$EM
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67.flow chart 流程图 B6]M\4v
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68.reperformance of internal control 重新执行 yv.(Oy
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69.audit evidence 审计证据 YDiru
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70.substantive procedures 实质性程序 _<;westq
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71.assertions 认定 <@H=XEn
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72.esistence 存在
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73.occurrence 发生 SR&'38UCe
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74.completeness 完整性 "pkn
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75.rights and obligations 权利和义务 C-L[" O0[
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76.valuation and allocation 计价和分摊 MNsgD3
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77.cutoff 截止 V?+Y[Q
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78.accuracy 准确性 5SmgE2 }
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79.classification 分类 <LOas$
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80.inspection 检查 7%Ii:5Bp
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81.supervision of counting 监盘 )w!*6<