61.assessed level of material misstatement risk 重大错报风险的评估水平 ^0g!,L
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62.simall business 小规模企业 +GL[uxe"
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63.accounting system 会计系统 b#W(&b^q
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64.test of control 控制测试 xs^wRE_
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65.walk-through test 穿行测试 PB;j4
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66.communication 沟通 {.r
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67.flow chart 流程图 W.^R/s8O%5
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68.reperformance of internal control 重新执行 9;ie[sU:u
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69.audit evidence 审计证据 cuh Z_l
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70.substantive procedures 实质性程序 m1DrT>oN'
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71.assertions 认定 `B/74Wa3q
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72.esistence 存在 SedVp cb+
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73.occurrence 发生 nq:'jdY5|
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74.completeness 完整性 F- {hXM
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75.rights and obligations 权利和义务 $msf~M*
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