61.assessed level of material misstatement risk 重大错报风险的评估水平 o&AUB`.9~
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62.simall business 小规模企业 an7N<-?
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63.accounting system 会计系统 WIGb7}egR
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64.test of control 控制测试 dG rA18
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65.walk-through test 穿行测试 )} #r"!
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66.communication 沟通 ;PHnv5 x@f
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67.flow chart 流程图 j;y|Ys)I
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68.reperformance of internal control 重新执行 Kq?7#,_
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69.audit evidence 审计证据 aj,ZM,Ad
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70.substantive procedures 实质性程序 H xlw1(zS
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71.assertions 认定 =,'Z6?%p
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72.esistence 存在 m\>x_:sE
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73.occurrence 发生 QE gv,J{
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74.completeness 完整性 L8G4K)
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