61.assessed level of material misstatement risk 重大错报风险的评估水平 xf8[&?
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62.simall business 小规模企业 G@Sqg
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63.accounting system 会计系统 Oo-4WqRJ
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64.test of control 控制测试 7E#h(bt j
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65.walk-through test 穿行测试 Qds:*]vGS
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66.communication 沟通 ?'|GGtvm
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67.flow chart 流程图 7=yjd)Iy9m
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68.reperformance of internal control 重新执行 3TLym&
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69.audit evidence 审计证据 W`c$2KS?DO
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70.substantive procedures 实质性程序 zDEgC
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71.assertions 认定 'p\&Mc_Gu
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72.esistence 存在 =R 4]Kf
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73.occurrence 发生 2L[!~h2
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