61.assessed level of material misstatement risk 重大错报风险的评估水平 Yg~$1b@
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62.simall business 小规模企业 79yF {
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63.accounting system 会计系统 VhfMj|
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64.test of control 控制测试 %fF0<c^-U
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65.walk-through test 穿行测试 )%(V.?eW
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66.communication 沟通 8*7,qX
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67.flow chart 流程图 9&O7