61.assessed level of material misstatement risk 重大错报风险的评估水平 PupM/?57
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62.simall business 小规模企业 /gcEw!JS
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63.accounting system 会计系统 5
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64.test of control 控制测试 5FVndMM#y
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65.walk-through test 穿行测试 0Q,g7K<d
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66.communication 沟通 a?}
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67.flow chart 流程图 nZ1zJpBmI
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68.reperformance of internal control 重新执行 p;)"
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69.audit evidence 审计证据 5S
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70.substantive procedures 实质性程序 CQ7{1,?2
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71.assertions 认定 J2q,7wI#
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72.esistence 存在 ?SQE5Z
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73.occurrence 发生 >FjR9B
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74.completeness 完整性 #&<)! YY5
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75.rights and obligations 权利和义务 3P~o"a>
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