61.assessed level of material misstatement risk 重大错报风险的评估水平 `a[
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62.simall business 小规模企业 J3XG?'
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63.accounting system 会计系统 ixL[(*
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64.test of control 控制测试 3vkzN
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65.walk-through test 穿行测试 MwX8F YF
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66.communication 沟通 (,tL(:c
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67.flow chart 流程图 Y5y7ONcn
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68.reperformance of internal control 重新执行 HIUP
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69.audit evidence 审计证据 d6ifJ
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70.substantive procedures 实质性程序 (w`_{%T
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71.assertions 认定 YV'B*arIA
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72.esistence 存在 3m~,6mQ
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73.occurrence 发生 7%&e4