61.assessed level of material misstatement risk 重大错报风险的评估水平 RHY4P4B<v>
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62.simall business 小规模企业 +j/~Af p5f
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63.accounting system 会计系统 9Kv|>#zff
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64.test of control 控制测试 5Av=3[kh"%
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65.walk-through test 穿行测试 +[-i%b3q
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66.communication 沟通 (p)!Mq
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67.flow chart 流程图 Z;DCI-Wg
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 W;_E 4
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70.substantive procedures 实质性程序 K7)kS
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71.assertions 认定 L"(4R^]
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72.esistence 存在 8Cx^0
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73.occurrence 发生 %&<LNEiUN
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74.completeness 完整性 |V,<+BE
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75.rights and obligations 权利和义务 M[]A2'fS
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76.valuation and allocation 计价和分摊 &(pjqV
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77.cutoff 截止 iw?I
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78.accuracy 准确性 6;b9swmh
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79.classification 分类 3`.P'Fh(k
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80.inspection 检查 H*I4xT@
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81.supervision of counting 监盘 _.)eL3OF
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82.observation 观察 }Fb!?['G5
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83.confirmation 函证 Yl cbW0'c
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84.computation 计算 rSXzBi{
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85.analytical procedures 分析程序 $4=f+ "z
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86.vouch 核对 ;3'NMk
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87.trace 追查 io2)1cE&f
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