61.assessed level of material misstatement risk 重大错报风险的评估水平 (Dlh;Ic
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62.simall business 小规模企业 @mSdksB
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63.accounting system 会计系统 ='`z
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64.test of control 控制测试 yAy~|1}
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65.walk-through test 穿行测试 )D{L<.i_
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66.communication 沟通 zflq|d W
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67.flow chart 流程图 Q>8F&p?R
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68.reperformance of internal control 重新执行 uUB,OmLN
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69.audit evidence 审计证据 t3|If@T
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70.substantive procedures 实质性程序 Dt%Gv0
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71.assertions 认定 "1FPe63\*O
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72.esistence 存在 wzVx16Rvc
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73.occurrence 发生 Cc/h|4
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74.completeness 完整性 [fx1H~T<
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75.rights and obligations 权利和义务 N:?UA
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76.valuation and allocation 计价和分摊 #tg,%*.s
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77.cutoff 截止 ~P8 6=Vw
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78.accuracy 准确性 7|% |w
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79.classification 分类 qB6@OS
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80.inspection 检查 @ x_.
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81.supervision of counting 监盘 .B?6
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82.observation 观察 7ss Y*1b
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83.confirmation 函证 f++M
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84.computation 计算 )3K# ${p
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85.analytical procedures 分析程序 g_X-.3=2K
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86.vouch 核对 NwAvxN<R(f
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87.trace 追查 V`P8oIOh]
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