61.assessed level of material misstatement risk 重大错报风险的评估水平 s~$ZTzV
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62.simall business 小规模企业 ik)T>rYg0
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63.accounting system 会计系统 xGTVC=q
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64.test of control 控制测试 =.O8G=;DOA
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65.walk-through test 穿行测试 TJ8IYo|
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66.communication 沟通 -iWt~
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67.flow chart 流程图 &
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68.reperformance of internal control 重新执行 __M(dN(^
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69.audit evidence 审计证据 u8L%R[#o
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70.substantive procedures 实质性程序 hAtf)
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71.assertions 认定 -/rP0h5#
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72.esistence 存在 6r{NW9y'
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73.occurrence 发生 H)z}6[`
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74.completeness 完整性 lYldq)qB{
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75.rights and obligations 权利和义务 ZN#mu
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76.valuation and allocation 计价和分摊 {Qbg'|HO=l
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77.cutoff 截止 LdnHz#
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78.accuracy 准确性 VWf&F`^B(
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79.classification 分类 '4k
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