61.assessed level of material misstatement risk 重大错报风险的评估水平
B.h0" vJ L%TxP6z4A 62.simall business 小规模企业
\Mobq l=Vowx.$2f 63.accounting system
会计系统
"Nk`RsW N )b| 64.test of control 控制测试
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65.walk-through test 穿行测试
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gEcnn.(S s^{{@O. 67.flow chart 流程图
}dV9%0s! SQz$kIZR 68.reperformance of internal control 重新执行
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ZI6> 69.audit evidence
审计证据
YzforM^F PM#$H 70.substantive procedures 实质性程序
mtiO7w"M\7 GQEI f$ 71.assertions 认定
?yK%]1O G_7ks]u- 72.esistence 存在
f(w#LuW< 4GmSG,] 73.occurrence 发生
]%vGC^ A8A:@-e8A 74.completeness 完整性
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.0[+ 75.rights and obligations 权利和义务
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-(%ar%~Zd 76.valuation and allocation 计价和分摊
\4]zNV ~x .(gT+5[ 77.cutoff 截止
8AC.2v?_ 5bGjO&$l 78.accuracy 准确性
qr<-eJf wfU&{7yt 79.classification 分类
2l\D~ y V PLCic,T 80.inspection 检查
C7XS6Nqu xPn'yo 81.supervision of counting 监盘
U_N5~#9 l&e5_]+% 82.observation 观察
<IHFD^3|j Nv*E .|G 83.confirmation 函证
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3<~2"@J 6x (L&>F 85.analytical procedures 分析程序
ZmYSi$B ,&zjOc_v 86.vouch 核对
^R8U-V8: )$Dcrrj 87.trace 追查
tehI!->l ]Lb?#S 88.audit sampling 审计抽样
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89.error 误差
6|"!sW`%N :+?W 90.expected error 预期误差
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bZ%l G2[IO $ 91.population 总体
i?i7T` P(YG@ 92.sampling risk 抽样风险
&Curvc1fm %M0mwty] 93.non- sampling risk 非抽样风险
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w~vO,x 94.sampling unit 抽样单位
9qu24zz$P h3;o!FF 95.statistical sampling 统计抽样
EZwdx -'p@ lk 96.tolerable error 可容忍误差
kUaGok? _ \y0 mc4 97.the risk of under reliance 信赖不足风险
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8.;';[ 98.the risk of over reliance 信赖过度风险
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'" ek;&<Z_ ] 99.the risk of incorrect rejection 误拒风险
k,*#I<($ >fZ/09&3 100. the risk of incorrect acceptance 误受风险
eV{FcJha x[O#(^q 101.working trial balance 试算平衡表
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<^Q7N 102.index and cross-referencing 索引和交叉索引
0@FM^ejA# ~=AKX(Q 103.cash receipt 现金收入
$ DZQdhv ]Re~V{uh 104.cash disbursement 现金支出
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H! 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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资产负债表日
5q_OuZ/6 /@nRL 108.net realizable value 可变现净值
64\5v?C :rs\ydDUF 109.storeroom 仓库
.dKRIFo FG5c:Ep 110.sale invoice 销售发票
,<P[CUD&& 9M7(_E;)B 111.price list 价目表
kW2nrkF Zqs-I8y 112.positive confirmation request 积极式询证函
[ls ?IFg )x:j5{>( 113.negative confirmation request 消极式询证函
tId !C hpz*jyh8 114.purchase requisition 请购单
?'/5%f` G>ptwB81KM 115.receiving report 验收报告
mv%:[+! lKhh=Pc2 116.gross margin 毛利
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BQ}.+T\ 117.manufacturing overhead 制造费用
f~" V =Wy`X0h 118.material requisition 领料单
S.F=$z.% LI|HET_ 119.inventory-taking 存货盘点
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cW"VrFy9 +-!|%jG`%v 120.bond certificate 债券
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CygV_q PUZXmnB 122.audit report 审计报告
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123.entity 被审计单位
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|m 5;M$M) 124.addressee of the audit report 审计报告的收件人
|UDD/e 7CL@iL Tq 125.unqualified opinion 无保留意见
A{Htpm ~ '/Cz{<, 126.qualified opinion 保留意见
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iOuu _yB9/F 127.disclaimer of opinion 无法表示意见
~W *j^+T" 8(/f!~ 128.adverse opinion 否定意见
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G5 查看《
注会考试《审计》中的128个英文单词(一) 》
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