61.assessed level of material misstatement risk 重大错报风险的评估水平 ER:)Fk>_
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62.simall business 小规模企业 $I%75IZ
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63.accounting system 会计系统 x\vb@!BZ
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64.test of control 控制测试 m:77pE&o
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65.walk-through test 穿行测试 q9j9"M'
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66.communication 沟通 J[:3H6%`
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67.flow chart 流程图 .!kqIx*3
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68.reperformance of internal control 重新执行 ;mV,r,\dH
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69.audit evidence 审计证据 v4}kmH1
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70.substantive procedures 实质性程序 n237%LH[
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71.assertions 认定 'J^E|1P
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72.esistence 存在 1]r+$L3
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73.occurrence 发生
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74.completeness 完整性 L 6){wQ%c
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75.rights and obligations 权利和义务 Z7&Bn