61.assessed level of material misstatement risk 重大错报风险的评估水平 Jbv[Ql#
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62.simall business 小规模企业 Lhts4D/V7
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63.accounting system 会计系统 <M
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64.test of control 控制测试 +HXR ))X
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65.walk-through test 穿行测试 F3?PlH:Y
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66.communication 沟通 !y$:}W?_
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67.flow chart 流程图 S"@/F-
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68.reperformance of internal control 重新执行 L0Ycf|[s,
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69.audit evidence 审计证据 baO'FyCs9&
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70.substantive procedures 实质性程序 G<$N*3
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71.assertions 认定 KLBX2H2^0
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72.esistence 存在 ]aMeMhe-
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73.occurrence 发生 rRQKW_9mB
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74.completeness 完整性 q` 0wG3
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75.rights and obligations 权利和义务 n/6qc3\5i
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76.valuation and allocation 计价和分摊 4G_At
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77.cutoff 截止 X{u\|e{
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78.accuracy 准确性 k9_c<TSzu
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79.classification 分类 ,+>JQ82
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