61.assessed level of material misstatement risk 重大错报风险的评估水平 i8~r
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62.simall business 小规模企业 %idk@~H Cg
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63.accounting system 会计系统 </s,pe79B
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64.test of control 控制测试 \c7>:DH
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65.walk-through test 穿行测试 o| D^`Z
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66.communication 沟通 _k2w(ew?
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67.flow chart 流程图 'RTtE
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68.reperformance of internal control 重新执行 'Kz9ygZy
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69.audit evidence 审计证据 ut&/\k=N
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70.substantive procedures 实质性程序 FifbxL
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71.assertions 认定 ^8K/xo-
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72.esistence 存在 -9o{vmB{
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73.occurrence 发生 <KQ(c`KW7
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74.completeness 完整性 *YvRNHP
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