61.assessed level of material misstatement risk 重大错报风险的评估水平 x
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62.simall business 小规模企业 })%WL;~
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63.accounting system 会计系统 lOYzo
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64.test of control 控制测试 :A.dlesv6
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65.walk-through test 穿行测试 N;Wm{~Zhb
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66.communication 沟通 r&U