61.assessed level of material misstatement risk 重大错报风险的评估水平 &tAhRMa
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62.simall business 小规模企业 9ff6Apill
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63.accounting system 会计系统 rF3QmR?l
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64.test of control 控制测试 ;V=Y#|o
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65.walk-through test 穿行测试 y&-1SP<
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66.communication 沟通 o*[n[\cR
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67.flow chart 流程图 )2t DX=D
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68.reperformance of internal control 重新执行 B#|c$s{
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69.audit evidence 审计证据 /tG0"1{
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70.substantive procedures 实质性程序 z!M8lpIM
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71.assertions 认定 tRl01&0S
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72.esistence 存在 Z~?1xJ&