61.assessed level of material misstatement risk 重大错报风险的评估水平 |Zn,|-iW
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62.simall business 小规模企业 fvTp9T\f3
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63.accounting system 会计系统 FN sSJU3ld
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64.test of control 控制测试 O>rz+8 T
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65.walk-through test 穿行测试 C&d,|e "\
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66.communication 沟通 '2|mg<Ft
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67.flow chart 流程图 !_o1;GzK
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68.reperformance of internal control 重新执行 @d3yqA
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69.audit evidence 审计证据 Jn?ZJZ
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70.substantive procedures 实质性程序 \3U.;}0_X
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71.assertions 认定 2+(SR.oGq
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72.esistence 存在 sV~|9 /r
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73.occurrence 发生 O'~^wu.
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74.completeness 完整性 IU}g[OCu
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75.rights and obligations 权利和义务 g fv?#mp
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76.valuation and allocation 计价和分摊 #{bT=:3a
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77.cutoff 截止 Y-DHW/Z~
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78.accuracy 准确性 n)]u|qq
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79.classification 分类 _B==S4^/yU
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80.inspection 检查 $kQQdF
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81.supervision of counting 监盘 a=^>A1=
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82.observation 观察 /Q9iO&Vu
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83.confirmation 函证 P.t7_v>
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84.computation 计算 @JD!.3
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85.analytical procedures 分析程序 hKK"D:?PRs
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86.vouch 核对 6$$ku
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87.trace 追查 f+dj6!g5/
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88.audit sampling 审计抽样 +Xr87x;
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89.error 误差 lLeN`{?
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90.expected error 预期误差 ]u O|YLWp
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91.population 总体 {W# VUB
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92.sampling risk 抽样风险 wd~!j
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93.non- sampling risk 非抽样风险 2SVJKX_V+
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94.sampling unit 抽样单位 M)CE%
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95.statistical sampling 统计抽样 V\o&{7!
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96.tolerable error 可容忍误差 GSu&Z