61.assessed level of material misstatement risk 重大错报风险的评估水平 ta*6xpz-\Q
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62.simall business 小规模企业 >.76<fni
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63.accounting system 会计系统 Mb1K:U
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64.test of control 控制测试 GGWdMGI/
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65.walk-through test 穿行测试 hmG^l4B.T
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66.communication 沟通 TwT@_~IM
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67.flow chart 流程图 {SOy-
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68.reperformance of internal control 重新执行 2Sha&Z*CE
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69.audit evidence 审计证据 g{U?Y"
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70.substantive procedures 实质性程序 RHIGNzSz
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71.assertions 认定 *;0Ods+IcY
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72.esistence 存在 a^>e|Eq|
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73.occurrence 发生 B']}n`g
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74.completeness 完整性 sq;nUA=
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75.rights and obligations 权利和义务 U'Mxf'q
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76.valuation and allocation 计价和分摊 #FwTV@
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77.cutoff 截止 j
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78.accuracy 准确性 F=9
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79.classification 分类 EjjW%"C,
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80.inspection 检查 Ae3=o8p
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81.supervision of counting 监盘 v9K=\ j
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82.observation 观察 &