61.assessed level of material misstatement risk 重大错报风险的评估水平 4i/q^;`
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62.simall business 小规模企业 {@5WeWlz~
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63.accounting system 会计系统 wLSZL
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64.test of control 控制测试 cqY.^f.
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65.walk-through test 穿行测试 df6Ν4L
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66.communication 沟通 ~'J =!Xy
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67.flow chart 流程图 &OR