61.assessed level of material misstatement risk 重大错报风险的评估水平 +t8#rT ^B
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62.simall business 小规模企业 GsoD^mjY
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63.accounting system 会计系统 K$wxiGg8P
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64.test of control 控制测试 'yR\%#s6
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65.walk-through test 穿行测试 N_E)f
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66.communication 沟通 _q}^#-
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67.flow chart 流程图 _FkH;MG WS
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68.reperformance of internal control 重新执行 A+KpECP
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69.audit evidence 审计证据 Z fd `Fu
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70.substantive procedures 实质性程序 q}C;~nMD
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71.assertions 认定 ,M Ugw
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72.esistence 存在 ,4r 4 <
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73.occurrence 发生 Y+gNi_dE
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74.completeness 完整性 ^nLk{<D35
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75.rights and obligations 权利和义务 TiKfIv
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76.valuation and allocation 计价和分摊 4veXg/l
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77.cutoff 截止 e
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78.accuracy 准确性 \=H+m%
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79.classification 分类 S<g~VK!Tt
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80.inspection 检查 2]E i4%jo
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81.supervision of counting 监盘 Ej<`HbJ'Q
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82.observation 观察 ZQyX zERp
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83.confirmation 函证 @&GY5<&b
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84.computation 计算 [j?<&