61.assessed level of material misstatement risk 重大错报风险的评估水平 mv)M9c,`
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62.simall business 小规模企业 vWXj6}
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63.accounting system 会计系统 \b1I<4(
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64.test of control 控制测试 @L,T/m-HF
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65.walk-through test 穿行测试 8n,i5>!d
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66.communication 沟通 7E%ehM6Y
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67.flow chart 流程图 I,l%6oPa
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68.reperformance of internal control 重新执行 DOw<
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69.audit evidence 审计证据 iePpJ>(
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70.substantive procedures 实质性程序 T=A7f6`
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71.assertions 认定 fu?>O/Gn/
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72.esistence 存在 o`DBzC
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73.occurrence 发生 aGr(djD
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74.completeness 完整性 Z>7Oez>
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75.rights and obligations 权利和义务 .]k(7F!W
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76.valuation and allocation 计价和分摊 FwBktuS
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77.cutoff 截止 q@8Rlc&
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78.accuracy 准确性 oB&s