61.assessed level of material misstatement risk 重大错报风险的评估水平 ?3Fo:Z`@F
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62.simall business 小规模企业 j&mL]'Zy
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63.accounting system 会计系统 :ZIcWIV-
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64.test of control 控制测试 ;i#gk%-
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65.walk-through test 穿行测试 >lW*%{|b$^
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66.communication 沟通 4>E2G:
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67.flow chart 流程图 Mww]l[1'EL
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68.reperformance of internal control 重新执行 J?<L8;$s7
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69.audit evidence 审计证据 s?E: ]
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70.substantive procedures 实质性程序
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71.assertions 认定 >g2B5KY
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72.esistence 存在
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73.occurrence 发生 xVyUUzXs
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74.completeness 完整性 ezvaAhd{
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75.rights and obligations 权利和义务 I@
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76.valuation and allocation 计价和分摊 rh&on