61.assessed level of material misstatement risk 重大错报风险的评估水平 a$9A(Pte
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62.simall business 小规模企业 |<`.fOxJP
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63.accounting system 会计系统 -$<O\5cAQ
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64.test of control 控制测试 "R9Yb,tIN
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65.walk-through test 穿行测试 a
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66.communication 沟通
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67.flow chart 流程图 *zVvQ=
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68.reperformance of internal control 重新执行 7m9"8
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69.audit evidence 审计证据 R^MiP|?ZH
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70.substantive procedures 实质性程序 IeF keE
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71.assertions 认定 DB`QsiC)
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72.esistence 存在
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73.occurrence 发生 RbQ <