61.assessed level of material misstatement risk 重大错报风险的评估水平 |f.=Y~aY
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62.simall business 小规模企业 pX|\J>u)
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63.accounting system 会计系统 E WOn
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64.test of control 控制测试 J?u",a]|H"
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65.walk-through test 穿行测试 ~%(r47n
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66.communication 沟通 3,W2CN}
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67.flow chart 流程图 }8 fG+H.
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68.reperformance of internal control 重新执行 >\[sNCkf
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69.audit evidence 审计证据 p%_r0
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70.substantive procedures 实质性程序 H+\rCefba
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71.assertions 认定 !uy?]l
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72.esistence 存在 K-(,,wS
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