61.assessed level of material misstatement risk 重大错报风险的评估水平 w
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62.simall business 小规模企业 dg9
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63.accounting system 会计系统
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64.test of control 控制测试 3urL*Fw,
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65.walk-through test 穿行测试 J7FCW^-`3
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66.communication 沟通 zJE$sB.f
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67.flow chart 流程图 02U5N(s
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68.reperformance of internal control 重新执行 1'qllkT
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69.audit evidence 审计证据 da c?b(
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70.substantive procedures 实质性程序 ZeVb< g
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71.assertions 认定 ?]i.Zi\[f
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72.esistence 存在 ]JQ';%dne
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73.occurrence 发生 0/".2(\}T
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74.completeness 完整性 *XRAM.
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75.rights and obligations 权利和义务 nwH'E
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76.valuation and allocation 计价和分摊 C_>dJYM
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77.cutoff 截止 h{ s- e.
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78.accuracy 准确性 EAVB:gE
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