61.assessed level of material misstatement risk 重大错报风险的评估水平 TV0(uMZ0+'
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62.simall business 小规模企业 _~| j~QE]
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63.accounting system 会计系统 F=$2Gz
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64.test of control 控制测试 j*rra
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65.walk-through test 穿行测试 &ZCl
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66.communication 沟通 <s)+V6\E
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67.flow chart 流程图 TOeJnk
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68.reperformance of internal control 重新执行 _{TGO
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69.audit evidence 审计证据 8s6[?=nM
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70.substantive procedures 实质性程序 !2>gC"$nv
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71.assertions 认定 `.>2h}op
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72.esistence 存在 !!%vs
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