61.assessed level of material misstatement risk 重大错报风险的评估水平 C]+T5W\"<B
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62.simall business 小规模企业 spt='!)4
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63.accounting system 会计系统 !56gJJ-r
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64.test of control 控制测试 ]w=6.LzO*
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65.walk-through test 穿行测试 5U/1Z
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66.communication 沟通 5=.EngG
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67.flow chart 流程图 2x*C1
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68.reperformance of internal control 重新执行 ~|~j01#
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69.audit evidence 审计证据 K9y!ZoB
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70.substantive procedures 实质性程序 e
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71.assertions 认定 J12ZdC'O
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72.esistence 存在 z<F.0~)jb
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73.occurrence 发生 5PQ
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74.completeness 完整性 RZ[r XV5
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75.rights and obligations 权利和义务 ?DC3BA\)
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