61.assessed level of material misstatement risk 重大错报风险的评估水平 8PRB_ny
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62.simall business 小规模企业 TfNm0=|
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63.accounting system 会计系统 R
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64.test of control 控制测试 pD6a+B\;k
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65.walk-through test 穿行测试 U
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66.communication 沟通 s:sk`~2<gd
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67.flow chart 流程图 4e|(= W`
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68.reperformance of internal control 重新执行 YtT:\#D
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69.audit evidence 审计证据 :\#/T,K"
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70.substantive procedures 实质性程序 wOl]N2<
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71.assertions 认定 YYd!/@|N5
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72.esistence 存在 !ma'*X
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73.occurrence 发生 eJZt&|7N
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74.completeness 完整性 x):h|/B
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75.rights and obligations 权利和义务 0hju@&