61.assessed level of material misstatement risk 重大错报风险的评估水平 d. d J^M
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62.simall business 小规模企业 tWl')^
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63.accounting system 会计系统 ~c&sr5E
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64.test of control 控制测试 5X3JQ"z
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65.walk-through test 穿行测试 msw'n
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66.communication 沟通 :icpPv
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67.flow chart 流程图 q9x@Pc29d
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68.reperformance of internal control 重新执行 ~:,}?9
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69.audit evidence 审计证据 QNE/SSL
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70.substantive procedures 实质性程序 [x?9<#T
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71.assertions 认定 D',7 T=C
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72.esistence 存在 @f
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73.occurrence 发生 r]}6iF.
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74.completeness 完整性 gCYe^KJ
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75.rights and obligations 权利和义务 vp&.
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76.valuation and allocation 计价和分摊 u*qI$?&
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77.cutoff 截止 AzzHpfv,
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78.accuracy 准确性 LdOqV'&r
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79.classification 分类 V*?QZ;hCP
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80.inspection 检查 g~|vmVBua
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81.supervision of counting 监盘 GGLSmfb)
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82.observation 观察 DHjfd+E=s
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83.confirmation 函证 wYFkGih
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84.computation 计算 :Eh}]_
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85.analytical procedures 分析程序 +F,])p4,]i
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86.vouch 核对 67H?xsk@n
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87.trace 追查 [T'[7Z
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88.audit sampling 审计抽样 [Djx@x
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89.error 误差 TWRnty-C
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90.expected error 预期误差 s7jNRY V
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91.population 总体 KD
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92.sampling risk 抽样风险 6o]{< T/'
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93.non- sampling risk 非抽样风险 '9qyf<MlY
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94.sampling unit 抽样单位 }U9dzU14
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95.statistical sampling 统计抽样 $t6t 6<M)
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96.tolerable error 可容忍误差 h1B_*L
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97.the risk of under reliance 信赖不足风险 rHybP6C<
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98.the risk of over reliance 信赖过度风险 ,9F3~Ryt(
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99.the risk of incorrect rejection 误拒风险 ())_4
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100. the risk of incorrect acceptance 误受风险 G^;
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101.working trial balance 试算平衡表 Jp8,s%
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102.index and cross-referencing 索引和交叉索引 GVf[H2%H
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103.cash receipt 现金收入 Hit)mwfYE
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104.cash disbursement 现金支出 ^[+2P?^K
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105.bank statement 银行对账单 -IDhK}C&T
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106.bank reconciliation 银行存款余额调节表 9qzHy}A
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107.balance sheet date 资产负债表日 (KvN#d 1\
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108.net realizable value 可变现净值 RZ9_*Lq7+
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109.storeroom 仓库 q{[y4c1bG{
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110.sale invoice 销售发票 WhFE{-!gX
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111.price list 价目表 .345%j
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112.positive confirmation request 积极式询证函 ={p<