61.assessed level of material misstatement risk 重大错报风险的评估水平 g3'dkS!
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62.simall business 小规模企业 A]QGaWK
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63.accounting system 会计系统 !b0A%1W;
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64.test of control 控制测试
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65.walk-through test 穿行测试 p:tp|/
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66.communication 沟通 f[NxqNn
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67.flow chart 流程图 PU\xF t
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68.reperformance of internal control 重新执行 V`/c#y||
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69.audit evidence 审计证据 &)q>Z!C-l
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70.substantive procedures 实质性程序
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71.assertions 认定 OJydt; a
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72.esistence 存在 FN26f*/
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73.occurrence 发生 (@BB@G
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74.completeness 完整性 &