61.assessed level of material misstatement risk 重大错报风险的评估水平 PdE>@0X?M
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62.simall business 小规模企业 I'_v{k5ZI
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63.accounting system 会计系统 Q"}s>]k3_
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64.test of control 控制测试 Q1V2pP+=@
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65.walk-through test 穿行测试 /bcY6b=:
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66.communication 沟通 }98-5'u.X
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67.flow chart 流程图 myvh@@N
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 fM":f|
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70.substantive procedures 实质性程序 ^, wnp@
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71.assertions 认定 <