61.assessed level of material misstatement risk 重大错报风险的评估水平 j,G/[V
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62.simall business 小规模企业 @pG\5 Jnf
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63.accounting system 会计系统 gE$dz#t.
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64.test of control 控制测试 `*N0 Lbl]
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65.walk-through test 穿行测试 !HB,{+25
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66.communication 沟通 "3hw]`a}
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67.flow chart 流程图 `__CL
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68.reperformance of internal control 重新执行 O~t5qnu/}
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