61.assessed level of material misstatement risk 重大错报风险的评估水平 ->6/L)
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62.simall business 小规模企业 "w9`UFu%^e
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63.accounting system 会计系统 '{\VOU
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64.test of control 控制测试 ]G1{@r)
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65.walk-through test 穿行测试 cn v4!c0
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66.communication 沟通 A1{P"p!
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67.flow chart 流程图 = PcmJG]
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68.reperformance of internal control 重新执行 VmF?8Vi4
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69.audit evidence 审计证据 }C/u>89%q
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70.substantive procedures 实质性程序 O}MY:6Pe
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71.assertions 认定 @SDsd^N{2P
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72.esistence 存在 1B+MCt4
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73.occurrence 发生 =#&K\
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74.completeness 完整性 Oq(_I
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75.rights and obligations 权利和义务 J<p<