61.assessed level of material misstatement risk 重大错报风险的评估水平 >Gw%r1)
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62.simall business 小规模企业 r5X BcG(2
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63.accounting system 会计系统 7J)a "d^e
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64.test of control 控制测试 o
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65.walk-through test 穿行测试 P+_\}u;
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66.communication 沟通 )PLc+J.I
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67.flow chart 流程图 ]h`E4B
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68.reperformance of internal control 重新执行 AQ_#uxI'oa
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69.audit evidence 审计证据 k(w9vt0?
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70.substantive procedures 实质性程序 F#3$p$;B$
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71.assertions 认定 ~O7cUsAi'
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72.esistence 存在 E<fwl1<88
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73.occurrence 发生 "KQ\F0/
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74.completeness 完整性 c^q O@%s
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75.rights and obligations 权利和义务 Lqf#,J
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76.valuation and allocation 计价和分摊 |Jx2"0:M
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77.cutoff 截止 Dv\:b*
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78.accuracy 准确性 'yAoZ P\|
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79.classification 分类 DI
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80.inspection 检查 |^&2zyUj/
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81.supervision of counting 监盘 ,"lBS?
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82.observation 观察 f<t*#]<