61.assessed level of material misstatement risk 重大错报风险的评估水平 oMda)5 &
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62.simall business 小规模企业 MnFem $ @
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63.accounting system 会计系统 `h5HA-ud
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64.test of control 控制测试 GN{\ccej
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65.walk-through test 穿行测试 [a;lYsOsJ
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66.communication 沟通 M
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67.flow chart 流程图 9<<$uf.B
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68.reperformance of internal control 重新执行 EH3jzE3N
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69.audit evidence 审计证据 QHr
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