61.assessed level of material misstatement risk 重大错报风险的评估水平 pwSgFc$z
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62.simall business 小规模企业 8 t+eu O
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63.accounting system 会计系统 ixTjXl2g
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64.test of control 控制测试 zCs34=3D[
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65.walk-through test 穿行测试 :UwBs
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66.communication 沟通 0aT:Gy;
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67.flow chart 流程图 ~DH9iB
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68.reperformance of internal control 重新执行 rzY)vC+ZT
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69.audit evidence 审计证据 xU'z>y4V$
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70.substantive procedures 实质性程序
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71.assertions 认定 jN6V`Wh_
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72.esistence 存在 rfV'EjiM}
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73.occurrence 发生 d+n2
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