61.assessed level of material misstatement risk 重大错报风险的评估水平 MNfc1I_#
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62.simall business 小规模企业 <Rt0
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63.accounting system 会计系统 7vqE@;:dt
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64.test of control 控制测试 a/d8_(0
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65.walk-through test 穿行测试 `=TJw,q
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66.communication 沟通 qE^u{S4Z@
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67.flow chart 流程图 3qfQlqJ&3
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68.reperformance of internal control 重新执行 Y
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69.audit evidence 审计证据 uN&49o
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70.substantive procedures 实质性程序 _T^@,!&
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71.assertions 认定 o`jV d,aj
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72.esistence 存在 f<DqA/$
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73.occurrence 发生 M/6q
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74.completeness 完整性 P= 26! b
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75.rights and obligations 权利和义务 %tz foiJ%P
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76.valuation and allocation 计价和分摊 9H%L;C5<
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77.cutoff 截止 ,|R\ Z,s
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78.accuracy 准确性 {Pi]i?
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79.classification 分类 [M.!7+$o
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80.inspection 检查 rcMSso2
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81.supervision of counting 监盘 i\k>
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82.observation 观察 :'gX//b):
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83.confirmation 函证 X[iQ%Y$/n
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84.computation 计算 TqXB2`7Ri
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