61.assessed level of material misstatement risk 重大错报风险的评估水平 }gCG&7C
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62.simall business 小规模企业 ja?s@Y}-9s
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63.accounting system 会计系统 g+.0c=G(
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64.test of control 控制测试 S:#e8H_7m]
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65.walk-through test 穿行测试 dnix:'D1
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66.communication 沟通 L+73aN
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67.flow chart 流程图 I:nI6gF
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68.reperformance of internal control 重新执行 'v\j.j/i
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69.audit evidence 审计证据 `6P?G|'
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70.substantive procedures 实质性程序 xLZ bU4
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71.assertions 认定 lO[E[c G
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72.esistence 存在 B.}cB'|
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73.occurrence 发生 <z',]hy
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74.completeness 完整性 nz[
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75.rights and obligations 权利和义务 Y_+
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76.valuation and allocation 计价和分摊 iyc$)"w
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77.cutoff 截止 .wD>Gs{sH[
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78.accuracy 准确性 lr0M<5d=p
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79.classification 分类 8]HY. $E
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80.inspection 检查 t?HF-zQ
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81.supervision of counting 监盘 aV#h5s
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82.observation 观察 >%l:Dw\A:
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83.confirmation 函证 ]hL:33
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84.computation 计算 R1Yqz $#
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85.analytical procedures 分析程序 #hy+ L
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86.vouch 核对 n_}aZB3;U
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87.trace 追查 >
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88.audit sampling 审计抽样 Td&