61.assessed level of material misstatement risk 重大错报风险的评估水平 NB-dlv1
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62.simall business 小规模企业 }u Y2-l
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63.accounting system 会计系统 zC?'Qiuh*
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64.test of control 控制测试 ]K=#>rZrB
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65.walk-through test 穿行测试 CWj_K2=d
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66.communication 沟通 8:ubtB
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67.flow chart 流程图 Wh[QR-7Ew
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68.reperformance of internal control 重新执行 w_9^YO!!
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69.audit evidence 审计证据 j{@O%fv=
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70.substantive procedures 实质性程序 q!Du
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71.assertions 认定 IpP%WW u
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72.esistence 存在 !FEc:qH
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73.occurrence 发生 9^gYy&+>6]
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74.completeness 完整性 >p_W(u@ z$
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75.rights and obligations 权利和义务 -'rdN i
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76.valuation and allocation 计价和分摊 a)_3r]sv^
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77.cutoff 截止 W5*ldXXk
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78.accuracy 准确性 cc@W
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79.classification 分类 c4JV~VS+
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80.inspection 检查 y Zafq"o
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81.supervision of counting 监盘 ClG%zE&i
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82.observation 观察 inP2y ?j
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83.confirmation 函证 N5Js.j>z
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84.computation 计算 0w?da~
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85.analytical procedures 分析程序 eYOY
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86.vouch 核对 _N DQ2O
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87.trace 追查 /{T&l*'
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88.audit sampling 审计抽样 Z,&