61.assessed level of material misstatement risk 重大错报风险的评估水平 MfkN]\Jyw
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62.simall business 小规模企业 ;O#>Y
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63.accounting system 会计系统 f<6lf7qzC
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64.test of control 控制测试 >C~6\L`c
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65.walk-through test 穿行测试 4`=mu}Y2
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66.communication 沟通 a09<!0Rp
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67.flow chart 流程图
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68.reperformance of internal control 重新执行 9MqGIOQ${j
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69.audit evidence 审计证据 wUM0M?_p[
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70.substantive procedures 实质性程序 P1f[%1
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71.assertions 认定 ]J]h#ZHx
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72.esistence 存在 -H-~;EzU
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73.occurrence 发生 3T0"" !Q
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74.completeness 完整性 h
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75.rights and obligations 权利和义务 =H]@n|$(
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76.valuation and allocation 计价和分摊 <
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77.cutoff 截止 ygl0k \
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78.accuracy 准确性 YKf0dh;O
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79.classification 分类 ZSm3 XXk
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80.inspection 检查 q-d:TMkc
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81.supervision of counting 监盘 bi;1s'Y<D
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82.observation 观察 UJ6v(:z<
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83.confirmation 函证 Eu04e N
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84.computation 计算 [z9Z5sLO
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85.analytical procedures 分析程序 FHI ;)wn=
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86.vouch 核对 -d:Jta!}{
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87.trace 追查 |#N&