61.assessed level of material misstatement risk 重大错报风险的评估水平 /w xxcq
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62.simall business 小规模企业 VzYP:QRz
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63.accounting system 会计系统 rW%'M#!
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64.test of control 控制测试 = cI\OsV&?
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65.walk-through test 穿行测试 ?xTeio44
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66.communication 沟通 +$m skj0s
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67.flow chart 流程图 CD<u@l,1
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68.reperformance of internal control 重新执行 _467~5JkU
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69.audit evidence 审计证据 1yRd10
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70.substantive procedures 实质性程序 VQNH@g^gqr
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71.assertions 认定 T#^6u)
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72.esistence 存在 3]]6z K^i
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73.occurrence 发生 zUgkY`]:BJ
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74.completeness 完整性 1]3bx N
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75.rights and obligations 权利和义务 [MXXY
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76.valuation and allocation 计价和分摊 N8(x),
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77.cutoff 截止 "N/K*
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78.accuracy 准确性 A`/7>'k/q[
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79.classification 分类 L2O57rT2
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80.inspection 检查 F5Q. Vh
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81.supervision of counting 监盘 J&Qy