61.assessed level of material misstatement risk 重大错报风险的评估水平 pZuYmMP
O (<Wn-
62.simall business 小规模企业
"+[:\
`BmAu[(e&
63.accounting system 会计系统 ="P3TP
(`k0tC2
64.test of control 控制测试 c&e?_@}|
^EN_C<V;"d
65.walk-through test 穿行测试 SVpvx`&kT
2d >kc2=*
66.communication 沟通 DAj@wn3K?
/KO!s,Nk
67.flow chart 流程图 iXqc$!lTH
6,7Fl=<
68.reperformance of internal control 重新执行 -:Nowb
8G?'F${`
69.audit evidence 审计证据 PnJr
@AvXBMq|
70.substantive procedures 实质性程序 sf2_x>U1
r3mB"("Z'
71.assertions 认定 qDxz`}Ly=
&%ej=O
72.esistence 存在 #9,!IW]l
p)(mF"\8=
73.occurrence 发生 KN'l/9.
S&Q1