61.assessed level of material misstatement risk 重大错报风险的评估水平 %<ic%gt`#
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62.simall business 小规模企业 /be=u@KV
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63.accounting system 会计系统
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64.test of control 控制测试 O
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65.walk-through test 穿行测试 >)NQH9'1
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66.communication 沟通 qy
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67.flow chart 流程图 /;Yy@oc
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68.reperformance of internal control 重新执行 =s;M]:
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69.audit evidence 审计证据 |f\D>Y%)
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70.substantive procedures 实质性程序 g\Ak;03n
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71.assertions 认定 ='}#`',
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72.esistence 存在 *nRNg.i3D
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73.occurrence 发生 8O7Yv<
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74.completeness 完整性 l1A5Y5x9=
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75.rights and obligations 权利和义务 L&kr