61.assessed level of material misstatement risk 重大错报风险的评估水平 p)AvG;
6Wcn(h8%*
62.simall business 小规模企业 (rCPr,@
0
?j
; ,q
63.accounting system 会计系统 [K^q:3R
Nc^b8&
2J
64.test of control 控制测试 *HfW(C$
G/^5P5y%@
65.walk-through test 穿行测试 k/6Gj}l'o
,&
{5,=
66.communication 沟通 p5D3J[?N
G=0}IPfp
67.flow chart 流程图 c9F[pfi(
WH
h2fN'A5
68.reperformance of internal control 重新执行 0bRkC,N
(
.
,(uoK{
69.audit evidence 审计证据 kgib$t_7
v:so85(S<
70.substantive procedures 实质性程序 cUX]tiC0
{yl/T:Bh&
71.assertions 认定 &