61.assessed level of material misstatement risk 重大错报风险的评估水平 Rh@UxNy\,
Z2]\k|%<Fa
62.simall business 小规模企业 ,/p.!+
d$MewDWUN
63.accounting system 会计系统 Y$hLsM\%
q"g4fzCD
64.test of control 控制测试 M~saYJio
bHs},i6
65.walk-through test 穿行测试 ]INt9Pvqm
J<iiA:&J
66.communication 沟通 u69G
#
NQbgk+&wD
67.flow chart 流程图 UPuG&A#VV
bwjLMWEVq
68.reperformance of internal control 重新执行 $L]E<
gWrP
Oh1a'&
69.audit evidence 审计证据 $4CsiZ6
}"^d<dvuz
70.substantive procedures 实质性程序 / Kj;%
3SF J8
71.assertions 认定 ARB^]
=\jPnov!
72.esistence 存在 g3'yqIjQL
\T`iq[+6
73.occurrence 发生 a/q8v P
wqQrby<
74.completeness 完整性 !xC IvKW
Eds{-x|10
75.rights and obligations 权利和义务 i"M$hXO
_~b]/]|z#N
76.valuation and allocation 计价和分摊 PrEfJ?
d[e;Fj!
77.cutoff 截止 ?trqe/
<;E>1*K}8
78.accuracy 准确性 +d8?=LX
9>L{K
79.classification 分类 .|J-(J<>[.
} q r
,
80.inspection 检查 +&