61.assessed level of material misstatement risk 重大错报风险的评估水平 x~uDCbL
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62.simall business 小规模企业 q{G8Po$z'
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63.accounting system 会计系统 wEq&O|Vj
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64.test of control 控制测试 @C^x&Sjm
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65.walk-through test 穿行测试 l?IeZisX
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66.communication 沟通 prt(xr4@
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67.flow chart 流程图 Lj|wFV
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 [;aM8N
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70.substantive procedures 实质性程序 [z\baL|
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71.assertions 认定 F0&ubspt