61.assessed level of material misstatement risk 重大错报风险的评估水平 wmCV%g\.d:
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62.simall business 小规模企业 ?(UXK hs
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63.accounting system 会计系统 &Zy=vk*
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64.test of control 控制测试 XFAt\g
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65.walk-through test 穿行测试 w/Dm
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66.communication 沟通 w[[@&T\`
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67.flow chart 流程图 `l#$l3v+
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68.reperformance of internal control 重新执行 b<cM[GaV~
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69.audit evidence 审计证据 ~7lvY+k)<
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70.substantive procedures 实质性程序 &b8D'XQu
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71.assertions 认定 =9
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72.esistence 存在 B y8Tw;aL
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73.occurrence 发生 )O(Gw-jWE
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74.completeness 完整性 w'>v@`y
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75.rights and obligations 权利和义务 D4-U[l+K>
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76.valuation and allocation 计价和分摊 /Loe y
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77.cutoff 截止 ts$UC $
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