61.assessed level of material misstatement risk 重大错报风险的评估水平 W{At3Bfy
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62.simall business 小规模企业 pA+W
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63.accounting system 会计系统 uY,&lX+!
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64.test of control 控制测试 9@#Z6[=R,
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65.walk-through test 穿行测试 UW<V(6P
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66.communication 沟通 M&~3fRb4
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67.flow chart 流程图 lKrD.iYt8
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68.reperformance of internal control 重新执行 _+S`[:;a
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69.audit evidence 审计证据 0"kNn5
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70.substantive procedures 实质性程序 3lqR(Hh3
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71.assertions 认定 AiykIER/
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72.esistence 存在 bBc<yaN
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73.occurrence 发生 x^qmYX$'1b
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