61.assessed level of material misstatement risk 重大错报风险的评估水平 +-U- D?-
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62.simall business 小规模企业 z2_*%S@
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63.accounting system 会计系统 2Aazy'/
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64.test of control 控制测试 FaQe_;
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65.walk-through test 穿行测试 p;59?
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66.communication 沟通 *yt=_Q
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67.flow chart 流程图 iohop(LZ
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68.reperformance of internal control 重新执行 2G67NC?+
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69.audit evidence 审计证据 ^& t
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70.substantive procedures 实质性程序 D9CaFu
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71.assertions 认定 Pw7]r<Q
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72.esistence 存在 q77;ZPfs8
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73.occurrence 发生 0neoE
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74.completeness 完整性 |mdVdD~go
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75.rights and obligations 权利和义务 <CYd+! (
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76.valuation and allocation 计价和分摊 hYT0l$Ng
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77.cutoff 截止 H1pO!>M
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78.accuracy 准确性 hLd^ agX
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79.classification 分类 (>UZ<2GPL
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80.inspection 检查 JgKO|VO
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81.supervision of counting 监盘 xaq-.IQAM$
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82.observation 观察 W7R<