61.assessed level of material misstatement risk 重大错报风险的评估水平 ol$2sI=.s
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62.simall business 小规模企业 B=Zl&1
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63.accounting system 会计系统 N;Z`%&
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64.test of control 控制测试 /lS+J(I
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65.walk-through test 穿行测试 S]e j=6SP
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66.communication 沟通 *%T)\\H2
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67.flow chart 流程图 $N}/1R^?r
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68.reperformance of internal control 重新执行 WCuzV7tw
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69.audit evidence 审计证据 Qy=HrL]x
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70.substantive procedures 实质性程序 J$#h(D%
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71.assertions 认定 s;fVnaqG:
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72.esistence 存在 2E`~ qn
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73.occurrence 发生 a
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74.completeness 完整性 6
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75.rights and obligations 权利和义务 SXRdNPXFO
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76.valuation and allocation 计价和分摊 1Yc%0L(
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77.cutoff 截止 Sao>P[
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78.accuracy 准确性 Xw7{R
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79.classification 分类 8{R_6BS
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80.inspection 检查 iD>G!\&