61.assessed level of material misstatement risk 重大错报风险的评估水平
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N 62.simall business 小规模企业
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dK.*oT 63.accounting system
会计系统
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BAxZR 64.test of control 控制测试
PXkPC%j H`y- "L8q 65.walk-through test 穿行测试
hE=cgO`QU &~k/G 66.communication 沟通
3oSQe" H(pOR<` 67.flow chart 流程图
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9&5SA SQeQ"k|P% 68.reperformance of internal control 重新执行
9Dpmp| n\ IVpgP 69.audit evidence
审计证据
vH?/YhH| %|;^[^7+}t 70.substantive procedures 实质性程序
s8tI_h =3}+f-6"' 71.assertions 认定
G q8/xxt p>MX}^6 72.esistence 存在
d 5Il0sG wo?C7,-x 73.occurrence 发生
1XSqgr"3 !x,3k\M 74.completeness 完整性
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a1c 75.rights and obligations 权利和义务
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\.v\.wm 76.valuation and allocation 计价和分摊
s_RYYaM <1hwXo 77.cutoff 截止
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79.classification 分类
0m?ul%= ^6Xi o6W 80.inspection 检查
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`R F9d][ P@@ 81.supervision of counting 监盘
>f_D|;EV {(t (}-:Z 82.observation 观察
c>]_,Br~ FL` . (, 83.confirmation 函证
@w2}WX> Ir]b.6B 84.computation 计算
zO!`sPP U:`rNHl 85.analytical procedures 分析程序
S_\RQB\l IPJs$PtKok 86.vouch 核对
<@Ew-JU *A_ 87.trace 追查
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n? +[*UC" 88.audit sampling 审计抽样
Q>X ;7nt0 5Lue.U%a 89.error 误差
>0512_J+ XLM 9+L 90.expected error 预期误差
/AWHG._ Wqy8ZgSC 91.population 总体
IMVoNKW- q/]tJ{FI 92.sampling risk 抽样风险
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t +L_.XToq- 93.non- sampling risk 非抽样风险
<KJ18/ pKp#4Js 94.sampling unit 抽样单位
7\jH?Zi xv1$,|^ts 95.statistical sampling 统计抽样
uV;Z W[YcYa_tQ 96.tolerable error 可容忍误差
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%3FI>\3 97.the risk of under reliance 信赖不足风险
B [y1RI|9 s2v\R~T 98.the risk of over reliance 信赖过度风险
fV[xv4D. Q>||HtF$A 99.the risk of incorrect rejection 误拒风险
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1c5#Ym 100. the risk of incorrect acceptance 误受风险
x!G\-2# QI!:+8 101.working trial balance 试算平衡表
,(lD5iN 6#dx%TC 102.index and cross-referencing 索引和交叉索引
wus] .p0;y3so4 103.cash receipt 现金收入
smk0 *m4 f!1KGP 104.cash disbursement 现金支出
0E+ + i++ F&r[ 105.bank statement 银行对账单
:@Q_oyWE8 |/rBR!kPq 106.bank reconciliation 银行存款余额调节表
UY>{e>/H9 |Z!C`G[ 107.balance sheet date
资产负债表日
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7 X 108.net realizable value 可变现净值
1OJ:Vy}n w/ZV9"BhE 109.storeroom 仓库
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U| 110.sale invoice 销售发票
ujDAs%6MZ mA{gj[@:x 111.price list 价目表
u*H2kn[DU oq;}q 112.positive confirmation request 积极式询证函
zYH6+!VBH# egKYlfe" 113.negative confirmation request 消极式询证函
[?;oiEe.| 6:QJ@j\ 114.purchase requisition 请购单
en#W<"_" -7\RO%U 115.receiving report 验收报告
W*VQ"CW{^] DfqXw^BKD 116.gross margin 毛利
SkN^ytKE a!wPBJJ 117.manufacturing overhead 制造费用
WqwD"WX+w $^`hu%s,~ 118.material requisition 领料单
yUBic~S @-Gf+*GZys 119.inventory-taking 存货盘点
yp!Xwq#n <:/V`b3a 120.bond certificate 债券
4yjAi@ /2 C$rZn%dp( 121.stock certificate 股票
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> 69rVW~Z 122.audit report 审计报告
2R.YHj Z;lE-`Z*(F 123.entity 被审计单位
ISOPKZ#F A:k`Ykr[ 124.addressee of the audit report 审计报告的收件人
YIjBKh d0|Q1R+3 125.unqualified opinion 无保留意见
[gD02a:u CYG'W FvZZ 126.qualified opinion 保留意见
)W uuU [( &Gxk~p< 127.disclaimer of opinion 无法表示意见
vFy/ "xYMv"X 128.adverse opinion 否定意见
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<9B43 查看《
注会考试《审计》中的128个英文单词(一) 》
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