61.assessed level of material misstatement risk 重大错报风险的评估水平 s6k,'`.
Zy BN o]
62.simall business 小规模企业 :T5p6:
-G<$wh9~3
63.accounting system 会计系统 {/]Ks8`
Dm
qRMH[F$`
64.test of control 控制测试 8iTX}$t\{
>b>3M'
65.walk-through test 穿行测试 S0V%JY;Gv
4qtjP8Zv[
66.communication 沟通 =W1`FbR
+kF$I7LN
67.flow chart 流程图 Las4ux[_
AP=mj
68.reperformance of internal control 重新执行 5gP#V
K
F&}>2QiL
69.audit evidence 审计证据 9QaEUy*,
M{S7tMX
70.substantive procedures 实质性程序 KsM2?aqwf_
=F2e*?a3
71.assertions 认定 V#;6<H"
bd[zdL#4K
72.esistence 存在 z= pb<Y@X
&:g5+([<