61.assessed level of material misstatement risk 重大错报风险的评估水平 Im
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62.simall business 小规模企业 (*.t~6c?5
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63.accounting system 会计系统 j@JhxCe1+R
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64.test of control 控制测试 =hs
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65.walk-through test 穿行测试 X8F@U ^@
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66.communication 沟通 T
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67.flow chart 流程图 y*Egt `W
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68.reperformance of internal control 重新执行 byj}36LN62
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69.audit evidence 审计证据 &WSxg&YG)\
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70.substantive procedures 实质性程序 0]x g E
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71.assertions 认定 zp"Lp>i
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72.esistence 存在 -ZTe#@J
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73.occurrence 发生 'cs!(z-{x
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74.completeness 完整性 C2WWS(zn
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75.rights and obligations 权利和义务 OnNWci|7
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76.valuation and allocation 计价和分摊 &RRH