61.assessed level of material misstatement risk 重大错报风险的评估水平 "hE/f~\
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62.simall business 小规模企业 ]mf
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63.accounting system 会计系统 y#Cp Vm#!>
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64.test of control 控制测试 C]X:@^Hy
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65.walk-through test 穿行测试 8|
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66.communication 沟通 '
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67.flow chart 流程图 [>P9_zID
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68.reperformance of internal control 重新执行 _oV;Y`_
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69.audit evidence 审计证据 %NyV2W=~X
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70.substantive procedures 实质性程序 7@[HRr
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71.assertions 认定 "7]YvZYu0
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72.esistence 存在 zC@ ziH>{]
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73.occurrence 发生 %i!=.7o.
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74.completeness 完整性 >A
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75.rights and obligations 权利和义务 V6c>1nZ
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76.valuation and allocation 计价和分摊 2H,
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77.cutoff 截止 d9j+==S
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78.accuracy 准确性 tK
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79.classification 分类 b]-~{' +
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80.inspection 检查 g6s&nH`Z2
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81.supervision of counting 监盘 iY|zv|;]=
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82.observation 观察 G{ |0}
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83.confirmation 函证 ;^[VqFpeS
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84.computation 计算 jfLkp>2E'
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85.analytical procedures 分析程序 +vDEDOS1
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86.vouch 核对 )s#NQ.T[
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87.trace 追查 tny^sG/'
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88.audit sampling 审计抽样 &N