61.assessed level of material misstatement risk 重大错报风险的评估水平
\AKP ea= {7z]+ h 62.simall business 小规模企业
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}&e HU NR1M W^R 64.test of control 控制测试
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~uty<fP x5BS|3W$a 66.communication 沟通
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nW7: ] aaT3-][ 68.reperformance of internal control 重新执行
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ng!cK<p 69.audit evidence
审计证据
$DIy?kZ ]0ErT9 70.substantive procedures 实质性程序
WcNQF!f Td'(RV 71.assertions 认定
pTwzVz~ ^Z?m)qxvB 72.esistence 存在
>RkaFcq [Tp?u8$p` 73.occurrence 发生
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\Z XI 74.completeness 完整性
t:fz%IOe `hkvxt 75.rights and obligations 权利和义务
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'fAX0bF 76.valuation and allocation 计价和分摊
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*~Sd A+* lV*@0 77.cutoff 截止
0't)-Pj+, +u0of^}= 78.accuracy 准确性
[1P_^.Htr 8:V,>PH 79.classification 分类
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"a s)r!3HS 80.inspection 检查
[,AFtg[ f^B8!EY#: 81.supervision of counting 监盘
x,25ROaHY yj4"eDg] 82.observation 观察
r*vh3.Agl >B**fZ~L 83.confirmation 函证
~Dq-q6-@t JR.)CzC 84.computation 计算
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OpEpQ}}q Su6kpC!EW 85.analytical procedures 分析程序
= +MF@ 4 rCDt9o> 86.vouch 核对
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87.trace 追查
!<:Cd(bM RxYENG]/6 88.audit sampling 审计抽样
z:f&k}( 49=pB,H;H 89.error 误差
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b[;nk? )Y)_T&O 91.population 总体
7wh4~ vkTu:3Qe 92.sampling risk 抽样风险
aj;x:UqpJ K-TsSW$} 93.non- sampling risk 非抽样风险
!\R5/-_UU JT0j2_*Rr 94.sampling unit 抽样单位
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q@bye4Ry%W V_J0I*Qa4 96.tolerable error 可容忍误差
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QvZ"{ 97.the risk of under reliance 信赖不足风险
Gkuqe3 -\f7qRW^U 98.the risk of over reliance 信赖过度风险
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\ .>R`#@+I 99.the risk of incorrect rejection 误拒风险
IsI5c P-4$Qksx 100. the risk of incorrect acceptance 误受风险
$lT8M-yK\ md+pS"8o; 101.working trial balance 试算平衡表
-fA =&$V 90W=v* 102.index and cross-referencing 索引和交叉索引
MygAmV& hO8xH +; 103.cash receipt 现金收入
yk?bz $8eiifj 104.cash disbursement 现金支出
#G]IEO$M6 Y`j$7!j 105.bank statement 银行对账单
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资产负债表日
hxL?6mhY Bu=1-8@=qs 108.net realizable value 可变现净值
)^o.H~Pv WBWW7 HK 109.storeroom 仓库
no<$=(11i n5d8^c! 2 110.sale invoice 销售发票
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Vt}QPNt ; H ;h[ 113.negative confirmation request 消极式询证函
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uFI >M2~p&Si 115.receiving report 验收报告
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at@&] 116.gross margin 毛利
pCIS82L c@[Trk m 117.manufacturing overhead 制造费用
cQt&%SVT]E nvrh7l9nX 118.material requisition 领料单
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phu,&DS! 6ncwa<q5 120.bond certificate 债券
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l0,VN,$Yl L@H^?1*L? 123.entity 被审计单位
0L/chP KuJ9bn{u!C 124.addressee of the audit report 审计报告的收件人
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h_b ir}z^+ 125.unqualified opinion 无保留意见
L/jaUt[, Cqnuf5e>L 126.qualified opinion 保留意见
f9K7^qwkiz &/UfXKr 127.disclaimer of opinion 无法表示意见
^ l#6Es Kb+SssF 128.adverse opinion 否定意见
JY CMW!~ ,]1f)> 查看《
注会考试《审计》中的128个英文单词(一) 》
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