61.assessed level of material misstatement risk 重大错报风险的评估水平 M>Q3;s
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62.simall business 小规模企业 (HX
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63.accounting system 会计系统 va:<W H
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64.test of control 控制测试 ^`[<%.
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65.walk-through test 穿行测试 ~z\a:+
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66.communication 沟通 NM9,AG
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67.flow chart 流程图 lCgzQZ
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68.reperformance of internal control 重新执行 2acTw#
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69.audit evidence 审计证据 dC;&X
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70.substantive procedures 实质性程序 dW22v!
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71.assertions 认定 Vh1y]#w
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72.esistence 存在 X`3_ yeQc
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73.occurrence 发生 3 l}9'j
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74.completeness 完整性 NJSbS<O
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75.rights and obligations 权利和义务 KLW>O_+
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76.valuation and allocation 计价和分摊 spTz}p^\O
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77.cutoff 截止 S?6-I,]h
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78.accuracy 准确性 Cn{v\Q~.4
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79.classification 分类 d#XgO5eyO
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80.inspection 检查 OSfT\8YA
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81.supervision of counting 监盘 {8qcM8
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82.observation 观察 .zl[nx[9"D
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83.confirmation 函证 ,(Ol]W}
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84.computation 计算 gaxM#
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85.analytical procedures 分析程序 =|``d-
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86.vouch 核对 ;N(L,
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87.trace 追查 pdR\Ne0P*
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88.audit sampling 审计抽样 I]i(
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89.error 误差 KO7&