61.assessed level of material misstatement risk 重大错报风险的评估水平 w6In{uO-Z
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62.simall business 小规模企业 QWW7I.9r
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63.accounting system 会计系统 69I.*[
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64.test of control 控制测试 v"('_!
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65.walk-through test 穿行测试 f({-j%m
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66.communication 沟通 ?nGf
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67.flow chart 流程图 v/00LR
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68.reperformance of internal control 重新执行 x<