61.assessed level of material misstatement risk 重大错报风险的评估水平 VO$
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62.simall business 小规模企业 :a$\/E =
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63.accounting system 会计系统 "tB;^jhRs
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64.test of control 控制测试 hS)'a^FV
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65.walk-through test 穿行测试 XzIl`eH
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66.communication 沟通 7cTV?nc
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67.flow chart 流程图 (+B5|_xQu
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68.reperformance of internal control 重新执行 -F<Wd/Xse
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69.audit evidence 审计证据 ;
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70.substantive procedures 实质性程序 ly:q6i
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71.assertions 认定 !t gi
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72.esistence 存在 &ge "x{,?
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73.occurrence 发生 JwA
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74.completeness 完整性 FQqI<6;
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75.rights and obligations 权利和义务 k}
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76.valuation and allocation 计价和分摊
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77.cutoff 截止 @JyK|.b#0
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78.accuracy 准确性 ~c %hWt
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79.classification 分类 :TJv=T'p'
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80.inspection 检查 JV]
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81.supervision of counting 监盘 EUN81F?
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82.observation 观察 \lZf<