61.assessed level of material misstatement risk 重大错报风险的评估水平 ]>33sb
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62.simall business 小规模企业 xIN&>D'|N
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63.accounting system 会计系统 `FjU2
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64.test of control 控制测试 6z6\-45
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65.walk-through test 穿行测试 6`tc]a"#Zb
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66.communication 沟通 t
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67.flow chart 流程图 Y;X_E7U
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68.reperformance of internal control 重新执行 'S_OOzpC
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69.audit evidence 审计证据 K/Q%tr1W0
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70.substantive procedures 实质性程序 }=dUASL
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71.assertions 认定 _M;n.?H
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72.esistence 存在 (;9-8Y&_