61.assessed level of material misstatement risk 重大错报风险的评估水平
TI&J>/z;$ .}>[Kr 62.simall business 小规模企业
]qRz!D%@^ &bx,6dX 63.accounting system
会计系统
HWZ*Htr 1'B?f# s 64.test of control 控制测试
86Vu PV- H9[.#+ln 65.walk-through test 穿行测试
+y#979A, *~X\c Z 66.communication 沟通
46`{mPd{aO <[~M|OL9q, 67.flow chart 流程图
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fE}}> 68.reperformance of internal control 重新执行
/UAj]U 5%/%i}e~( 69.audit evidence
审计证据
~vS.D r pDfF'jt9 70.substantive procedures 实质性程序
Z)0R$j`2 i:To8kdO 71.assertions 认定
$5O&[/L ?-i&6 i6Y 72.esistence 存在
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^ 2tCDm5 wDzS<mm 74.completeness 完整性
c-{]H8$v WX9BS$}0 75.rights and obligations 权利和义务
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8v ps[rYy 76.valuation and allocation 计价和分摊
I(|{/{P, 7="V7 77.cutoff 截止
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78.accuracy 准确性
U6"50G~u 4`B:Mq&j 79.classification 分类
O,PHAwVG%L Hr'#0fW 80.inspection 检查
IAQ=d4V& 1l{n`gR 81.supervision of counting 监盘
f}A^rWO ! >V1zk 82.observation 观察
?g2K& .7q#{`K^= 83.confirmation 函证
;+\;^nS3d O4{&B@! 84.computation 计算
z> SCv;Q y!].l0e2a 85.analytical procedures 分析程序
e5Z\v0 ,;g:qe3D$ 86.vouch 核对
^;e`ZtcI 08Gr 87.trace 追查
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E6 6gn|WO=Wf 88.audit sampling 审计抽样
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snrfHDhUw .,4&/cd 91.population 总体
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^+hx| 92.sampling risk 抽样风险
?k-IS5G UA^E^$f: 93.non- sampling risk 非抽样风险
G.;<?W 6FfDif 94.sampling unit 抽样单位
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1 ^gy(~u 95.statistical sampling 统计抽样
q\\J9`Q$J DN+iS 96.tolerable error 可容忍误差
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0P+E# 97.the risk of under reliance 信赖不足风险
CwAl-o yq2Bz7P 98.the risk of over reliance 信赖过度风险
g`6S*&8I rW6LMkt72 99.the risk of incorrect rejection 误拒风险
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D?XP<9UU 100. the risk of incorrect acceptance 误受风险
x&sF_<[ }w$/x<Q[ 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
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_S 6eb5 q/ 103.cash receipt 现金收入
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SS R!`#pklB 104.cash disbursement 现金支出
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0 X6PfOep 105.bank statement 银行对账单
Sng V<J>zR HwOw.K< 106.bank reconciliation 银行存款余额调节表
`g #\ Ws 6;VlX,,j 107.balance sheet date
资产负债表日
GYj`-t $*tuv? 108.net realizable value 可变现净值
1oC/W?l^ zMDR1/|D 109.storeroom 仓库
"5@Y\L o)NWsUXf 110.sale invoice 销售发票
lps ym:JtI69 111.price list 价目表
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;[Me0 d;f,vN( 112.positive confirmation request 积极式询证函
A!NT 2YdHZ UZV)A} 113.negative confirmation request 消极式询证函
Q.nEY6B_ Z:'2puU+? 114.purchase requisition 请购单
!0cfz5t :D(:(`A= 115.receiving report 验收报告
3p7*UVR" n^'{{@&(v 116.gross margin 毛利
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\#P 117.manufacturing overhead 制造费用
GU!|J71z kG%<5QH 118.material requisition 领料单
m0:8thZN U5Rzfm4 119.inventory-taking 存货盘点
E_$ST3 ]J~5{srq: 120.bond certificate 债券
&:Q""e! 8z@A/$T 121.stock certificate 股票
rq$% p/@z4TCNX 122.audit report 审计报告
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Y5K!DMKY 124.addressee of the audit report 审计报告的收件人
LV`- eW 9)wjVk 125.unqualified opinion 无保留意见
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CvlAn7r,@ 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
aX0sy\Z]j Dt8eVWkN ~ 128.adverse opinion 否定意见
Oi7|R7NE U;ev3 查看《
注会考试《审计》中的128个英文单词(一) 》
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