61.assessed level of material misstatement risk 重大错报风险的评估水平 A5\S0l$Q
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62.simall business 小规模企业 iddT.
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63.accounting system 会计系统 6cvm\opH
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64.test of control 控制测试 HF:PF"|3
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65.walk-through test 穿行测试 #(G&%I A|;
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66.communication 沟通 V2X(f6v
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67.flow chart 流程图 h
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68.reperformance of internal control 重新执行 ,#6\:i
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69.audit evidence 审计证据 J(]nPwm=.-
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70.substantive procedures 实质性程序 Z^3Risi
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71.assertions 认定 ~%ZO8X:^
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72.esistence 存在 y{<7OTA)
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73.occurrence 发生
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74.completeness 完整性
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75.rights and obligations 权利和义务 AKVmUS;70
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76.valuation and allocation 计价和分摊 _rv_-n]"o
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77.cutoff 截止 V&