61.assessed level of material misstatement risk 重大错报风险的评估水平 ;E^K.6
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62.simall business 小规模企业 W!Gdf^Yy<
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63.accounting system 会计系统 K$ }a8rH
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64.test of control 控制测试 OPJ: XbG
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65.walk-through test 穿行测试 YIhm$A"z0"
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66.communication 沟通 w'4AJ Q|;
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67.flow chart 流程图 K kW;-{c
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68.reperformance of internal control 重新执行 pO Iq%0]
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69.audit evidence 审计证据 YV% 5y1i
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70.substantive procedures 实质性程序 Vgb *% I
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71.assertions 认定 lT&wO