61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 l 8?C[,K%
63.accounting system 会计系统 4}DFCF%B
64.test of control 控制测试 0JtM|Mg
65.walk-through test 穿行测试 :oy2mi;
66.communication 沟通 bJn&Y
67.flow chart 流程图 /4(HVua
68.reperformance of internal control 重新执行 D4c'6WGb@
69.audit evidence 审计证据 d_we?DZ|
70.substantive procedures 实质性程序 'nPI
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71.assertions 认定 B0yJ9U= Fj
72.esistence 存在 >rlUV"8jY;
73.occurrence 发生 rSv,;v
74.completeness 完整性 2z{B
75.rights and obligations 权利和义务 ?u#s ?$ Y?
76.valuation and allocation 计价和分摊 ?jz\[0)s
77.cutoff 截止 \bT0\
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78.accuracy 准确性 d,?D '/
79.classification 分类 ]*=!lfrV
80.inspection 检查 0p.MH~mx
81.supervision of counting 监盘 4*Hzys[{
82.observation 观察 0&