61.assessed level of material misstatement risk 重大错报风险的评估水平 5"6Y=AuQ6
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62.simall business 小规模企业 ~ FM5]<X)
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63.accounting system 会计系统 A3 bE3Fk$
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64.test of control 控制测试 {cKKTD
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65.walk-through test 穿行测试 Rg,pC.7;
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66.communication 沟通 V\WqA8
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67.flow chart 流程图 ^6|Q$]}Ok
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68.reperformance of internal control 重新执行 SV}I+O_w
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69.audit evidence 审计证据 `$7j:<c=
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70.substantive procedures 实质性程序 INE8@}e
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71.assertions 认定 j}'spKxu
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72.esistence 存在 6fQN
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73.occurrence 发生 %<
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74.completeness 完整性 egxh
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75.rights and obligations 权利和义务 &%}6&PWi
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76.valuation and allocation 计价和分摊 r'uD|T H
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77.cutoff 截止 I1S*=^Z_U
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78.accuracy 准确性 %vDN{%h8
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79.classification 分类 X<m#:0iD
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80.inspection 检查 u1xCn\
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81.supervision of counting 监盘 UYn5Pix
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82.observation 观察 &xo,49`!
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83.confirmation 函证 anjU3j
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84.computation 计算 7,ysixY
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85.analytical procedures 分析程序 5fMVjd
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86.vouch 核对 Jw)Uk<