61.assessed level of material misstatement risk 重大错报风险的评估水平
z';p275 ;0P2nc:U~ 62.simall business 小规模企业
4=>/x90y 5A Vo#}&\ 63.accounting system
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d1 D{wZ3g kdITh9nx<r 64.test of control 控制测试
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b,$H!V* [F*t2 -ta 66.communication 沟通
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68.reperformance of internal control 重新执行
j$n[;\]n ;Q:^|Fw!F 69.audit evidence
审计证据
`<8~tS/. w T`Sp! 70.substantive procedures 实质性程序
}aRV)F _}EGk4E 71.assertions 认定
Gnr]qxL _hMMm6a| 72.esistence 存在
b-@6w(j 88$G14aXEk 73.occurrence 发生
#&\^{Z ^EN_C<V;"d 74.completeness 完整性
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! 3YR6@*!f/ 75.rights and obligations 权利和义务
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s{2BG9s #^"\WG7{ 77.cutoff 截止
l=`)yc. |)}F}~& 78.accuracy 准确性
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80.inspection 检查
qDxz`}Ly= 3o%JJIn& 81.supervision of counting 监盘
jW}n6w5 fJtJ2x i 82.observation 观察
o 4L9Xb7=G Vrf2%$g 83.confirmation 函证
[#fXmW>N/ vtc} )s\ 84.computation 计算
aBj~370g 8 *;G\$+ 85.analytical procedures 分析程序
&kB[jz_[A 2[}^ zTtA 86.vouch 核对
'""qMRCm is}o5\JEL 87.trace 追查
&,4^LFZW z1aApS 88.audit sampling 审计抽样
~Us1F=i_Q OY*BVJ^ 89.error 误差
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/ZlW9| nchhNU 93.non- sampling risk 非抽样风险
Z~F% K~( y%Ui)UMnw] 94.sampling unit 抽样单位
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w E1_FK1*V; 95.statistical sampling 统计抽样
*,-)4)7d %L+/GtxK 96.tolerable error 可容忍误差
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o$Xv l7Y^C1hM 97.the risk of under reliance 信赖不足风险
^2[0cne + ^{;o0kcx 98.the risk of over reliance 信赖过度风险
AMA:hQ udX4SBq-pC 99.the risk of incorrect rejection 误拒风险
={ c=8G8T PorBB7iL 100. the risk of incorrect acceptance 误受风险
-N(y+~wN &ME[H 101.working trial balance 试算平衡表
ZalG/PFy M6vW}APH[n 102.index and cross-referencing 索引和交叉索引
HdGAE1eU]} ]^Z7w`=%5 103.cash receipt 现金收入
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R!lNm,i Jg/l<4,K, 106.bank reconciliation 银行存款余额调节表
lSC3m=4g E)o/C(g 107.balance sheet date
资产负债表日
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8Y3c,p/gS> EC&t+"=R 110.sale invoice 销售发票
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hi"[R@UG J4 .C"v0a 112.positive confirmation request 积极式询证函
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"zc@(OA[z p<?~~7V 115.receiving report 验收报告
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J?)vsnD.H M(HU^?B{' 118.material requisition 领料单
*>V6KW 8jd<|nYnfc 119.inventory-taking 存货盘点
e'[T5HI `* "u"7e 120.bond certificate 债券
N(vzxx^ C6,GgDH` 121.stock certificate 股票
SJoQaR,)> LG'JQGl5 122.audit report 审计报告
R[LVx-e7' 9vWKyzMi 123.entity 被审计单位
%E?:9. :NJ vD D !.i 124.addressee of the audit report 审计报告的收件人
5#g<L ~ it=L_zu} 125.unqualified opinion 无保留意见
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Y'i0=w6G nM x0+N1 127.disclaimer of opinion 无法表示意见
/%po@Pm#I `!S5FE"- 128.adverse opinion 否定意见
'!Ps4ZTn_ `)\_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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