小企业应当根据年度评价结果，结合内部控制日常监督情况，编制（　　），并提交小企业主要负责人审阅。

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【单选题】【消耗次数：1】

① 年度内部控制报告

② 季度内部控制报告

③ 年度财务报表

④ 中期财务报告

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