61.assessed level of material misstatement risk 重大错报风险的评估水平 A$2
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62.simall business 小规模企业 -Q? i16pM
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63.accounting system 会计系统 vu(
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64.test of control 控制测试 3zsp6k V
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65.walk-through test 穿行测试 )Xdq+$w.
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66.communication 沟通 tl dK@!E3
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67.flow chart 流程图 4Sh8w%s
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68.reperformance of internal control 重新执行 %pVsafV
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69.audit evidence 审计证据 lWRl
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70.substantive procedures 实质性程序 "M/c0`>C!i
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71.assertions 认定 ULK]' Rn
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72.esistence 存在 Noj*K6
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73.occurrence 发生 .=:f]fs
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74.completeness 完整性 n
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75.rights and obligations 权利和义务 <y7{bk~i
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76.valuation and allocation 计价和分摊 j \rGU){
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77.cutoff 截止 j&