61.assessed level of material misstatement risk 重大错报风险的评估水平 K(@QKRZ7[
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62.simall business 小规模企业
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63.accounting system 会计系统 [!1z;
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64.test of control 控制测试 BNns#Q8a
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65.walk-through test 穿行测试 Mwp[?#1j
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66.communication 沟通 /)fx(u#
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67.flow chart 流程图 >fHg1d2-
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68.reperformance of internal control 重新执行 O92a*)
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69.audit evidence 审计证据 yZkHBG4
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70.substantive procedures 实质性程序 lCT N
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71.assertions 认定 F[
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72.esistence 存在 m| 8%%E}d
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