61.assessed level of material misstatement risk 重大错报风险的评估水平 UJ2Tj+
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62.simall business 小规模企业 ^dld\t:tV7
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63.accounting system 会计系统 @ITJ}e4
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64.test of control 控制测试 *q\Ve)
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65.walk-through test 穿行测试 %TP0i#J
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66.communication 沟通 !D!Q]M5oU
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67.flow chart 流程图 A7C+-N
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68.reperformance of internal control 重新执行 K]1A,Q
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69.audit evidence 审计证据 Dqs{n?@n
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70.substantive procedures 实质性程序 jA?A)YNQb
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71.assertions 认定 !"Jne'f
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72.esistence 存在 <
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73.occurrence 发生 !uL z%~F
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74.completeness 完整性 |7LhE+E
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