61.assessed level of material misstatement risk 重大错报风险的评估水平 \GtZX!0
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62.simall business 小规模企业 hq9b
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63.accounting system 会计系统 N"|^AF
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64.test of control 控制测试 `n8) o %E9
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65.walk-through test 穿行测试 Xu#\CYk
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66.communication 沟通 ZTG*|
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67.flow chart 流程图 :oF\?e
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68.reperformance of internal control 重新执行 k/nOz*
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69.audit evidence 审计证据 gf+Kr02~
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70.substantive procedures 实质性程序 'MKkC(]4
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71.assertions 认定 76[aOC2Ad
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72.esistence 存在 L@?Dmn'v
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73.occurrence 发生 f+0dwlIlC$
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74.completeness 完整性 +SM $#
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75.rights and obligations 权利和义务 mLD0Lu_Ob3
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76.valuation and allocation 计价和分摊 D0PP
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77.cutoff 截止 BZ1@?3
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78.accuracy 准确性 DVD}
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79.classification 分类 yuswWc'
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80.inspection 检查
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81.supervision of counting 监盘 }"fP,:n"KN
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82.observation 观察 q=bJ9iJsq
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83.confirmation 函证 :RHNV
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84.computation 计算 Q"VFcp:
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85.analytical procedures 分析程序 5gI@~h S
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