61.assessed level of material misstatement risk 重大错报风险的评估水平 .R";2f3
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62.simall business 小规模企业 IJ[r!&PY
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63.accounting system 会计系统 r3;@
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64.test of control 控制测试 ]wxjd
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65.walk-through test 穿行测试 (8Ptuh6\\2
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66.communication 沟通 iY[+BI:
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67.flow chart 流程图 U\'HB.P
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68.reperformance of internal control 重新执行 \>]C
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69.audit evidence 审计证据 R]LuZN
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70.substantive procedures 实质性程序 Q4R*yRk
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71.assertions 认定 chC= $(5
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72.esistence 存在 a
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73.occurrence 发生 sF4+(9 =
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74.completeness 完整性 ! 'qY
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