61.assessed level of material misstatement risk 重大错报风险的评估水平 H/x9w[\+[
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62.simall business 小规模企业 aF"PB
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63.accounting system 会计系统 o%]b\Vl6
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64.test of control 控制测试 Aj\m57e,6
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65.walk-through test 穿行测试 iuEe#B;!
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66.communication 沟通 <4?(|Vh[m]
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67.flow chart 流程图 P&o+ut:
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68.reperformance of internal control 重新执行 z9AX8k(B6
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69.audit evidence 审计证据 REJBm
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70.substantive procedures 实质性程序 "$%&C%t
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71.assertions 认定 ,5*<C'9
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72.esistence 存在 ) { "}bMf
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73.occurrence 发生 Jn0L_@
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74.completeness 完整性 0[Zs8oRiI
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75.rights and obligations 权利和义务 /4*>.Nmb,f
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76.valuation and allocation 计价和分摊 .0y .0=l
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77.cutoff 截止 3XjY
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78.accuracy 准确性 c&L|e$C]
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79.classification 分类 )hA)`hL
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80.inspection 检查 ",E$}=
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81.supervision of counting 监盘 ]'i}}/}u2
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82.observation 观察 ~m7?:(/lb
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83.confirmation 函证 98l-
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84.computation 计算 ?
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85.analytical procedures 分析程序 l)
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86.vouch 核对 :?gk=JH:
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87.trace 追查 %i9*2{e#~
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