61.assessed level of material misstatement risk 重大错报风险的评估水平 {Z529Ns
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62.simall business 小规模企业 ~f.fg@v`+v
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63.accounting system 会计系统 kIm)Um
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64.test of control 控制测试
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65.walk-through test 穿行测试 IfGmA.O
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66.communication 沟通 &rTOJ1)V}
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67.flow chart 流程图 9WXJz;
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68.reperformance of internal control 重新执行 `N+A8
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69.audit evidence 审计证据 UStNUNCq
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70.substantive procedures 实质性程序 T-0[P;
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71.assertions 认定 QAp+LSm
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72.esistence 存在 j@JhxCe1+R
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73.occurrence 发生 wVI 1sR
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74.completeness 完整性 hAPWEh^
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75.rights and obligations 权利和义务 y^7ol;t
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76.valuation and allocation 计价和分摊 Pj4WWK X
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77.cutoff 截止 /H_,1Fu|
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78.accuracy 准确性 c:
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79.classification 分类 M;BDo(1
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80.inspection 检查 EhEUkZE3)
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81.supervision of counting 监盘 _JlbVe[<
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82.observation 观察 `0l)\
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83.confirmation 函证 I~LN)hqd o
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84.computation 计算 E7A psi4]
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85.analytical procedures 分析程序 )7U^&I,
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