61.assessed level of material misstatement risk 重大错报风险的评估水平 KoE8Mp
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62.simall business 小规模企业 ^4r73ak/):
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63.accounting system 会计系统 [b%:.bjY
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64.test of control 控制测试
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65.walk-through test 穿行测试 q)H
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66.communication 沟通 /{wJEuE
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67.flow chart 流程图 &PkLp4mQ
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68.reperformance of internal control 重新执行 ju}fL<