61.assessed level of material misstatement risk 重大错报风险的评估水平 Vl1.]'p_
{Ycgq%1>]
62.simall business 小规模企业 tQzbYzGb7
Gk5'|s
63.accounting system 会计系统 ti+e U$
Jzf+"%lv
64.test of control 控制测试 DL,R~
Bdh*[S\u@E
65.walk-through test 穿行测试 @-)S*+8
*x8~}/[T(F
66.communication 沟通 q,fp
DNo
h{mzYy}b
67.flow chart 流程图 z\tY A
rrU(>jA!
68.reperformance of internal control 重新执行 RgoF4g+@
i}LQ}35@
69.audit evidence 审计证据 M{p6&eg
zk$h71<{.
70.substantive procedures 实质性程序 yam'LF
?3N/#
71.assertions 认定 {
@KLN<
qsp3G7\'=
72.esistence 存在 Q%aF
~
D?E
VzG
73.occurrence 发生 ~*EipxhstJ
TQeIAy
74.completeness 完整性 ?T73BL=
?:vg`m!*
75.rights and obligations 权利和义务 Lb$Uba-_
5L6.7}B
76.valuation and allocation 计价和分摊 \KJTR0EB:>
!m\By%(
77.cutoff 截止 Cx
aI@+
jR1^e$
78.accuracy 准确性 qX5]\nX&G
(1S9+H>g
79.classification 分类 rMG[,:V
1Mq"f7X8
80.inspection 检查 LGy62 y$
\Yp"D7:Qi
81.supervision of counting 监盘 d.ywH;
7y&