61.assessed level of material misstatement risk 重大错报风险的评估水平 aQz|!8Is
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62.simall business 小规模企业 Xg|8".B)A
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63.accounting system 会计系统 5F'%i;)oq
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64.test of control 控制测试 #JK;&Dg!
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65.walk-through test 穿行测试 |pfhrwJp
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66.communication 沟通 KC@k9e
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67.flow chart 流程图 Dj-\))L
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68.reperformance of internal control 重新执行 1x~%Ydy
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69.audit evidence 审计证据 Ha46U6_'h
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70.substantive procedures 实质性程序 Z7tU0
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71.assertions 认定 'Qm` A=
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