61.assessed level of material misstatement risk 重大错报风险的评估水平 m\M+pjz
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62.simall business 小规模企业 1D p@n
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63.accounting system 会计系统 \&&(ytL
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64.test of control 控制测试 S?\hbM]V-o
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65.walk-through test 穿行测试 6h6?BQSE
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66.communication 沟通 A]Tcj^
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67.flow chart 流程图 ;'QY<,p[e
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68.reperformance of internal control 重新执行 Kt,ynA
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69.audit evidence 审计证据 g
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