61.assessed level of material misstatement risk 重大错报风险的评估水平
_&(Wz0 g&RhPrtl 62.simall business 小规模企业
Nj4r[5K ;xq;c\N 63.accounting system
会计系统
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MuO(%.H 64.test of control 控制测试
YeJTB} Wv3p!zW3I 65.walk-through test 穿行测试
[*K9V/ Y".?j5f? 66.communication 沟通
yo5-x"ze {<IHiB35q 67.flow chart 流程图
L?N:4/0;! DB"z93Mr<K 68.reperformance of internal control 重新执行
e8SAjl"} 4WlBQ<5 69.audit evidence
审计证据
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w)go79 70.substantive procedures 实质性程序
TH>uL;?= IF&edP[V 71.assertions 认定
6I~M8Lo; 0XE6Hw 72.esistence 存在
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'XZ 73.occurrence 发生
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74.completeness 完整性
*W=1yPP U0|wC,7" 75.rights and obligations 权利和义务
iMM9a;G+ /5KY6XxR 76.valuation and allocation 计价和分摊
}K.)yv n n%2c<@p# 77.cutoff 截止
BDL[C<d( s Wj:m ) 78.accuracy 准确性
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U0fV 79.classification 分类
U2Siw "V:RKH` 80.inspection 检查
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{L 81.supervision of counting 监盘
FKtCUq,: d<]eJ{ 82.observation 观察
(=%0x"' gBgaVG 83.confirmation 函证
}P!:0w3 \= 6dF,V 84.computation 计算
GOCe&? w$qdV,s 7 85.analytical procedures 分析程序
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T)pX 86.vouch 核对
;x)f;!e+ P` CQ)o 87.trace 追查
nwJub$5 ],<pZ1V; 88.audit sampling 审计抽样
,=u!hg uMFV^&ZF 89.error 误差
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ZuXo9< QF.M%she+ 90.expected error 预期误差
_P_R`A)" qpB8ujj<V 91.population 总体
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LVz "= d~CZ9h 92.sampling risk 抽样风险
1A7(s0J8 : > W^"*B 93.non- sampling risk 非抽样风险
U4NA'1yo od/Q"5t[p 94.sampling unit 抽样单位
St3/mDtH jJkc vC8d 95.statistical sampling 统计抽样
-C*UB I~M@v59C 96.tolerable error 可容忍误差
t%s(xz#1 z}$!B.) 97.the risk of under reliance 信赖不足风险
TwZmZE ?! .L3D] 98.the risk of over reliance 信赖过度风险
k+u L^teyS eeUEqM$7EX 99.the risk of incorrect rejection 误拒风险
$.Qq:(O:6 "V4ru&a 100. the risk of incorrect acceptance 误受风险
V?Ca[ ^hwTnW9Z1: 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
KFHcHz 'oM&Ar$ 103.cash receipt 现金收入
&~N@M!`Dn O1z3( 104.cash disbursement 现金支出
-[A=\]RfJ Q$S|L C 105.bank statement 银行对账单
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E) G8CM 106.bank reconciliation 银行存款余额调节表
Q[% +y. N9AM% H$7 107.balance sheet date
资产负债表日
d/I*$UC /80RO:'7 108.net realizable value 可变现净值
'_M"yg6d ";/,FUJJ 109.storeroom 仓库
?wj1t!83 -]Q6Ril 110.sale invoice 销售发票
&n2dL->*# dj:6c@n 111.price list 价目表
uRRp8hht iFB {a?BE 112.positive confirmation request 积极式询证函
w;DRC5V> } |? W 113.negative confirmation request 消极式询证函
G+W0X a*UxRi8 114.purchase requisition 请购单
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{edjvPlk 115.receiving report 验收报告
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ob6 6+_qGV 116.gross margin 毛利
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5wy3C 117.manufacturing overhead 制造费用
p V`) :)Z.! 118.material requisition 领料单
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Q2[ >Byxb./* 119.inventory-taking 存货盘点
-@G,Ry-\t Z/[ww8b. 120.bond certificate 债券
KIHr% A{KF<Omu 121.stock certificate 股票
~V!gHJ5M C\5"Kb 122.audit report 审计报告
QMWDII&t }SBpc{ch 123.entity 被审计单位
\6c8Lqa 3Ay<2v 124.addressee of the audit report 审计报告的收件人
LIMPW w g D eM/B5qw 125.unqualified opinion 无保留意见
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u! x6 126.qualified opinion 保留意见
Pa\"l'!>^ Ld:U~M- 127.disclaimer of opinion 无法表示意见
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MV!9$ 128.adverse opinion 否定意见
:]k`;;vh wYLJEuS| 查看《
注会考试《审计》中的128个英文单词(一) 》
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