61.assessed level of material misstatement risk 重大错报风险的评估水平 I2RXw
Gukvd6-g9b
62.simall business 小规模企业 _fY9u2Y
XMZ$AeF@
63.accounting system 会计系统 pnp8`\cIH
jwLZC
64.test of control 控制测试 8:S+*J[gSn
NV(jp'i~
65.walk-through test 穿行测试 C|IHRw`[
[$d]U.
66.communication 沟通 DQ/rx`BG
-
(((y)!
67.flow chart 流程图 0iR?r+|
#m<uG5l`
68.reperformance of internal control 重新执行 $?z}yx$
3$P
69.audit evidence 审计证据 cc`u{F9
c1FSQ
m81
70.substantive procedures 实质性程序 yN `&oya
L..
71.assertions 认定 UeZ(@6_:
OMo /a%`
72.esistence 存在 z(.,BB[
<zTz/Hk`
73.occurrence 发生 w;Fy/XQ
kiyKL:6D|
74.completeness 完整性 ;3& wO~lW
>)*d/ ^
75.rights and obligations 权利和义务 ?-3G5yy
KTmwkZcfYD
76.valuation and allocation 计价和分摊 Z{l`X#':
Fz<1xyc(
77.cutoff 截止 wxJ"{(;
WEG!;XZ
78.accuracy 准确性
BT0;I
_ Dz
*%
79.classification 分类 NPO!J^^
`.pd %\
80.inspection 检查 FcZ)^RQ4G
(gvnIoDl0
81.supervision of counting 监盘 o2$A2L9P
daSx^/$R
82.observation 观察 ?G!p4u?C
vNdX
83.confirmation 函证 r7}KV| M
C{t}q*fG
5
84.computation 计算 <Tbl|9
ZR)M<