61.assessed level of material misstatement risk 重大错报风险的评估水平 1N6.r:wg)%
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62.simall business 小规模企业 > %h7)}U
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63.accounting system 会计系统 )
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64.test of control 控制测试 Z/-9G
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65.walk-through test 穿行测试 B7PkCS&X
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66.communication 沟通 I|zak](HU
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67.flow chart 流程图 !%MI9Ok
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68.reperformance of internal control 重新执行 .5L|(B=H
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69.audit evidence 审计证据 b-?wJSf|
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