61.assessed level of material misstatement risk 重大错报风险的评估水平 }G-qOt
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62.simall business 小规模企业 (z"Cwa@e
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63.accounting system 会计系统 <}B]f1zX
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64.test of control 控制测试 .*v8*8OJ&
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65.walk-through test 穿行测试 :pOX,
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66.communication 沟通 +DVU"d
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67.flow chart 流程图 Inr ~9hz
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68.reperformance of internal control 重新执行 }!B<MGBd
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69.audit evidence 审计证据 yzXwxi1#
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70.substantive procedures 实质性程序 @8Co5`CVl
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71.assertions 认定 _Z2VS"yH
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72.esistence 存在 Ej
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73.occurrence 发生 UD"e:O_
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74.completeness 完整性 2,dGRf
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75.rights and obligations 权利和义务 ~!Onz wmO
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76.valuation and allocation 计价和分摊 O4(
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77.cutoff 截止 @{~x:P5g
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78.accuracy 准确性 UPLr[>Q#
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79.classification 分类 AnI ENJ
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80.inspection 检查 V .$<