61.assessed level of material misstatement risk 重大错报风险的评估水平 S]/b\B.h+
s}5+3f$f
62.simall business 小规模企业 _'0
@%P%
&m^@9E)S/
63.accounting system 会计系统 -6~' cm
dbdM"z4
64.test of control 控制测试 'o4p#`R:8
Jl<ns,Zg
65.walk-through test 穿行测试 "9y(
}
C}}/)BYi
66.communication 沟通 <O~WB
k) \gWPH
67.flow chart 流程图 ?,knit2x
i?@M
68.reperformance of internal control 重新执行 @J'YV{]
q?j|K|%
69.audit evidence 审计证据 uBnoQ~Qd[z
rVSZ.+n
70.substantive procedures 实质性程序 D/(CU#i"
=Ufr^naA
71.assertions 认定 ]2SF9p_
m"2d$vro"
72.esistence 存在 k\)Cw
W m&