61.assessed level of material misstatement risk 重大错报风险的评估水平 `5~ +,/Ys
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62.simall business 小规模企业 )u/H>;L P
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63.accounting system 会计系统 o99pHW(E
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64.test of control 控制测试 zH>hx5,k'X
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65.walk-through test 穿行测试 B 9T!j]'
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66.communication 沟通 NM0tp )h
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67.flow chart 流程图 f{"8g"[[)(
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68.reperformance of internal control 重新执行 V\})3i8
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69.audit evidence 审计证据 [tg^GOf '
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70.substantive procedures 实质性程序 %0$qP0|`3I
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71.assertions 认定 @ JvPx 0
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72.esistence 存在 ,o^y`l
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73.occurrence 发生 UjOB98Du
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74.completeness 完整性 v^ /Q 8Q
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75.rights and obligations 权利和义务 C-8qj>
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76.valuation and allocation 计价和分摊 6Z`R#d #I
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77.cutoff 截止 Ja SI^go
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78.accuracy 准确性 N`E-+9L)
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79.classification 分类 A].>.AI
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80.inspection 检查 'S[++w?Qq
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