61.assessed level of material misstatement risk 重大错报风险的评估水平 3+2cD
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62.simall business 小规模企业 A>W8^|l6+-
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63.accounting system 会计系统 7.`:Z_
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64.test of control 控制测试 e`Vb.E)
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65.walk-through test 穿行测试 pcj
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66.communication 沟通 {9*k \d/;
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67.flow chart 流程图 )Y@mL/_
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68.reperformance of internal control 重新执行 ZF6?N?t}h8
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69.audit evidence 审计证据 E8s&.:;+
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70.substantive procedures 实质性程序 1dahVc1W
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71.assertions 认定 MC&sM-/
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72.esistence 存在 iN+Tig?c
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73.occurrence 发生 aL%amL6CX
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74.completeness 完整性 j[<