61.assessed level of material misstatement risk 重大错报风险的评估水平 "<
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62.simall business 小规模企业 XEL~y
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63.accounting system 会计系统 wlEmy.)H
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64.test of control 控制测试 ?58*#'r
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65.walk-through test 穿行测试 7csMk5NU'<
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66.communication 沟通 %%{f-\-7Ig
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67.flow chart 流程图 w\}Q.$@
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68.reperformance of internal control 重新执行 C>* 1f|<
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69.audit evidence 审计证据 l3Wh&*0
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70.substantive procedures 实质性程序 9!,f4&G`
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71.assertions 认定 8FJPw"9
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72.esistence 存在 Z5Tu*u=
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73.occurrence 发生 C,) e7
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74.completeness 完整性 THcX.%ToT
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75.rights and obligations 权利和义务 &9khIJIn
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76.valuation and allocation 计价和分摊 l~n=_R3
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77.cutoff 截止 %g7B*AX]
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78.accuracy 准确性 *@fVog r^
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