61.assessed level of material misstatement risk 重大错报风险的评估水平 l`75BR
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62.simall business 小规模企业 o^5UHFxTCB
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63.accounting system 会计系统 uJ|,-"~F
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64.test of control 控制测试 5k=04=Iyh#
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65.walk-through test 穿行测试 Y q/vym-O5
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66.communication 沟通 <bn|ni|c"
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67.flow chart 流程图 ']Czn._
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68.reperformance of internal control 重新执行 gdAd7
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69.audit evidence 审计证据 uR=*q a
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70.substantive procedures 实质性程序 FYNUap,A
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71.assertions 认定 .$f0!`
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72.esistence 存在 sw$JY}Q8x
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73.occurrence 发生 aA%x9\Y
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74.completeness 完整性 |Eu#mN
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75.rights and obligations 权利和义务 @CPkP
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76.valuation and allocation 计价和分摊 )+)qFGVz
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77.cutoff 截止 F&k<