61.assessed level of material misstatement risk 重大错报风险的评估水平 6X1_NbC
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62.simall business 小规模企业 +0)zB;~7
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63.accounting system 会计系统 LEM^8G]O
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64.test of control 控制测试 N=?! ~n9Q-
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65.walk-through test 穿行测试 @1p,
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66.communication 沟通 IQ9jTkW l
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67.flow chart 流程图 W;^bc*a_
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68.reperformance of internal control 重新执行 c[a1
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69.audit evidence 审计证据 r]0UF0#
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70.substantive procedures 实质性程序 G0u3
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71.assertions 认定 Nvef+L,v
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72.esistence 存在 4Pm+0=E
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73.occurrence 发生 IdvBQ [Gj
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74.completeness 完整性 (ex^=fv
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75.rights and obligations 权利和义务 8/4Gr8o
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76.valuation and allocation 计价和分摊 ilyQgEjC
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77.cutoff 截止 _z3Hl?qk=
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78.accuracy 准确性
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79.classification 分类 R+s_uwS
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80.inspection 检查 j&
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81.supervision of counting 监盘 {mlJ E>~%
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82.observation 观察 B1&