61.assessed level of material misstatement risk 重大错报风险的评估水平 }fMFQA)
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62.simall business 小规模企业 T:~W.3
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63.accounting system 会计系统 mb`}sTU).
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64.test of control 控制测试 v%~ViO
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65.walk-through test 穿行测试 G6F['g);
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66.communication 沟通 n.UM+2G
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67.flow chart 流程图 oc%l
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