61.assessed level of material misstatement risk 重大错报风险的评估水平 PH+S};Uxv
_j< K=){
62.simall business 小规模企业 d$ x"/A]<
j4|N-:
63.accounting system 会计系统 ykV
5
Y]/%t{Y
64.test of control 控制测试 A8uVK5
+trC,D
65.walk-through test 穿行测试 CG Y]r.O*
uRZ ZxZ
66.communication 沟通 -*
WXMzr
JM x>][xD
67.flow chart 流程图 Mxyb5h
KK iE@_z
68.reperformance of internal control 重新执行 !cO]<