61.assessed level of material misstatement risk 重大错报风险的评估水平 c%.f|/.k
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62.simall business 小规模企业 b("JgE`
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63.accounting system 会计系统 UT[9ERS
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64.test of control 控制测试 (PYUfiOf
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65.walk-through test 穿行测试 K{VF_S:
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66.communication 沟通 @C=, >+D
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67.flow chart 流程图 7YbI|~
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68.reperformance of internal control 重新执行 $8&HpX#h$
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