61.assessed level of material misstatement risk 重大错报风险的评估水平 hY*ylzr83
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62.simall business 小规模企业 kdgU1T@y.
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63.accounting system 会计系统 TT
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64.test of control 控制测试 xYmh{Vc8
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65.walk-through test 穿行测试 95XQ?%
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66.communication 沟通 v|K,
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67.flow chart 流程图 TTDcVG_}
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68.reperformance of internal control 重新执行 s'7PHP)LOJ
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69.audit evidence 审计证据 LL0Y$pHV
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70.substantive procedures 实质性程序 k4C3SI*`4
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71.assertions 认定 Za110oF
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72.esistence 存在 N1',`L5
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73.occurrence 发生 ]\JLlQ}#H
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74.completeness 完整性 Y:?cW
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75.rights and obligations 权利和义务 mEZHrr J
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76.valuation and allocation 计价和分摊 im&Nkk4n@
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77.cutoff 截止 R<<