61.assessed level of material misstatement risk 重大错报风险的评估水平 l0U6eOx
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62.simall business 小规模企业 &VY;Al
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63.accounting system 会计系统 /JEH%)
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64.test of control 控制测试 i\3BA"ZX
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65.walk-through test 穿行测试 V*=cNj
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66.communication 沟通 Dr6Br<yi
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67.flow chart 流程图 Eh!%NeO
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68.reperformance of internal control 重新执行 mIFS/C
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69.audit evidence 审计证据 d=oOMXYa
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70.substantive procedures 实质性程序
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71.assertions 认定 :54|Z5h|
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72.esistence 存在 qt^%jIv
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73.occurrence 发生 K[~Wj8W0
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74.completeness 完整性 Pu/0<