61.assessed level of material misstatement risk 重大错报风险的评估水平 xXYens}
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62.simall business 小规模企业 .5ycO
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63.accounting system 会计系统 2Ee1mbZVw8
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64.test of control 控制测试 A X#!9-m3
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65.walk-through test 穿行测试 E9:hK
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66.communication 沟通 MGz>
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67.flow chart 流程图 *u>\&`h=
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68.reperformance of internal control 重新执行 B<&_lG0s