61.assessed level of material misstatement risk 重大错报风险的评估水平 +UOVD:G
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62.simall business 小规模企业 'C7R*
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63.accounting system 会计系统 q,7W,<-
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64.test of control 控制测试 8dx7@y?z
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65.walk-through test 穿行测试 1(T2:N(M-A
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66.communication 沟通 -J6`
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67.flow chart 流程图 go=xx.WJ
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68.reperformance of internal control 重新执行 `Mg3P_}=
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69.audit evidence 审计证据 ddl]!
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70.substantive procedures 实质性程序 !jB}}&Ii
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71.assertions 认定 v]@ XyF\j8
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72.esistence 存在 32 j){[PL3
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73.occurrence 发生 k
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74.completeness 完整性 X)j%v\#`U
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75.rights and obligations 权利和义务 J3 oUtu
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76.valuation and allocation 计价和分摊 @kDY c8 t9
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77.cutoff 截止 _?felxG[
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78.accuracy 准确性 Cz5U
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79.classification 分类 v0&D