61.assessed level of material misstatement risk 重大错报风险的评估水平 J=bOw//
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62.simall business 小规模企业 JH,bSb
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63.accounting system 会计系统 Efd[ZJxS6
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64.test of control 控制测试 E&v-(0
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65.walk-through test 穿行测试 pDN,(Ip
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66.communication 沟通 +6E<+-N
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67.flow chart 流程图 nXW1 :
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68.reperformance of internal control 重新执行 `N,Jiw;bw
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69.audit evidence 审计证据 1 .k}gl0<
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70.substantive procedures 实质性程序 ZXkAw sr
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71.assertions 认定 {(Z1JoSl
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72.esistence 存在 Y^f|}YO%y
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73.occurrence 发生 G_o4A:2
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74.completeness 完整性 w|#79,&
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75.rights and obligations 权利和义务 Jl}7]cVq#
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76.valuation and allocation 计价和分摊 >X,6
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77.cutoff 截止 Kep?=9r4+
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78.accuracy 准确性 T[J_/DE@
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79.classification 分类 @n3PCH6:Ao
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