61.assessed level of material misstatement risk 重大错报风险的评估水平 %'K
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62.simall business 小规模企业 XDPR$u8hM
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63.accounting system 会计系统 0s;~9>
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64.test of control 控制测试 v9f+ {Y%-
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65.walk-through test 穿行测试 spa:5]B
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66.communication 沟通 kLgkUck8]
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67.flow chart 流程图 rH7Cv/Y
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68.reperformance of internal control 重新执行 eo]nkyYDP
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69.audit evidence 审计证据 B?j t?
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70.substantive procedures 实质性程序 ,WyEwc]
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71.assertions 认定 BE0l2[i?
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72.esistence 存在 p"0#G&-
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73.occurrence 发生 rUKg<]&@
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74.completeness 完整性 !<];N0nt#
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75.rights and obligations 权利和义务 _HwA%=>7
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76.valuation and allocation 计价和分摊 n-9xfn0U~#
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77.cutoff 截止 B#g~c<4<
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78.accuracy 准确性 "l&SRX?g
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79.classification 分类 l= {Y[T&
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80.inspection 检查 Au2?f~#Fv
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81.supervision of counting 监盘 UwUHB~<oE
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82.observation 观察 *}]# E$
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83.confirmation 函证 ZUS-4'"$
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84.computation 计算 $`lWW6>P
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85.analytical procedures 分析程序 WOn53|GQK
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86.vouch 核对 $NR[U+
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87.trace 追查 N}#Rw2Vl
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88.audit sampling 审计抽样 336ETrG^0
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89.error 误差 ^iONC&r
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