61.assessed level of material misstatement risk 重大错报风险的评估水平 :ee vc7
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62.simall business 小规模企业 ol
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63.accounting system 会计系统 -0NkAQrg
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64.test of control 控制测试 K
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65.walk-through test 穿行测试 Aq>?G+
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66.communication 沟通 ,WW=,P
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67.flow chart 流程图 s8';4z
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68.reperformance of internal control 重新执行 P/q]
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69.audit evidence 审计证据 fy&u[Jd{
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70.substantive procedures 实质性程序 ]z#Ita;
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71.assertions 认定 Cj YI *
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72.esistence 存在 (FGHt/!
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73.occurrence 发生 zq3f@xOK
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74.completeness 完整性 2zX9c<S=5
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75.rights and obligations 权利和义务 t"MrrK>T
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76.valuation and allocation 计价和分摊 (rBYE[@,
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77.cutoff 截止 z;N`jqo
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78.accuracy 准确性 um( xZ6&m
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