61.assessed level of material misstatement risk 重大错报风险的评估水平 eVNBhR}HS
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62.simall business 小规模企业 ObHz+qRG
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63.accounting system 会计系统 $hY]EB
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64.test of control 控制测试 x_^OS"h-
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65.walk-through test 穿行测试 n<(5B|~y
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66.communication 沟通 Y_iF$m/R
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67.flow chart 流程图 ]Pl6:FB8%@
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68.reperformance of internal control 重新执行 vkauX:M
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69.audit evidence 审计证据 *V<2\-
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70.substantive procedures 实质性程序 u$`x]K=Zsm
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71.assertions 认定 _ .
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72.esistence 存在 _(A+_|
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73.occurrence 发生 G&@RLht
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74.completeness 完整性 RBojT
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75.rights and obligations 权利和义务 IHX#BY>
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76.valuation and allocation 计价和分摊 Ku,A}5-6
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77.cutoff 截止 rQ-z2Pw
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