61.assessed level of material misstatement risk 重大错报风险的评估水平 |oR{c%z05
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62.simall business 小规模企业 "88<{x L
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63.accounting system 会计系统 a'my0
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64.test of control 控制测试 SvQj'5~<
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65.walk-through test 穿行测试 x.(Sv]+[
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66.communication 沟通 +]C|y ,r
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67.flow chart 流程图 kH62#[J)yM
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68.reperformance of internal control 重新执行 jH 9.N4L
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69.audit evidence 审计证据 I
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70.substantive procedures 实质性程序 7zXX&