61.assessed level of material misstatement risk 重大错报风险的评估水平
4rH:`494 _g%h:G&^ 62.simall business 小规模企业
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Fg^Z g\X3 8w9?n3z=} 64.test of control 控制测试
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ldN" f6JC>Np 65.walk-through test 穿行测试
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o>@9[F,h+ #KwK``XC4 67.flow chart 流程图
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aJSBG|IC 'WcP+4c 69.audit evidence
审计证据
C$7dmGjZ baz~luM 70.substantive procedures 实质性程序
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^ 7"s8G7 71.assertions 认定
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GB /}R*'y 72.esistence 存在
>f-*D25f% OG{vap) 73.occurrence 发生
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< J:G~9~V^ 74.completeness 完整性
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75.rights and obligations 权利和义务
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R d>PE=u ),&tF_z: 79.classification 分类
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80.inspection 检查
OQ*rxLcA $pfN0/`( 81.supervision of counting 监盘
b";D*\=x V8+8?5'l 82.observation 观察
dc%0~Nz wSIfqf+y 83.confirmation 函证
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!Nb-O{ 84.computation 计算
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:/X 85.analytical procedures 分析程序
}e4#Mx tP0!TkTo9 86.vouch 核对
{B)-+0 6 6*%E4#4 87.trace 追查
-efB8)A g"|Z1iy|9 88.audit sampling 审计抽样
8bW,.to(?x }4wIfI83K, 89.error 误差
t7qzAr 8|H^u6+yz 90.expected error 预期误差
IM*T+iRKqF dXewS_7 91.population 总体
xe9V'wICp( 1zlBkK 92.sampling risk 抽样风险
v5g]_v*F m5\/7 VC 93.non- sampling risk 非抽样风险
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scCZ} 94.sampling unit 抽样单位
>do3*koA ddG5g 95.statistical sampling 统计抽样
M;zJ1 X9/]<Y<! 96.tolerable error 可容忍误差
;1Zz-@ !a<}Mpeg 97.the risk of under reliance 信赖不足风险
o%V%@q H yjB.-o(' 98.the risk of over reliance 信赖过度风险
j/*4Wj[ CZ.XEMN\ 99.the risk of incorrect rejection 误拒风险
LG>lj$hO /FW{>N1 100. the risk of incorrect acceptance 误受风险
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&er7_Q 101.working trial balance 试算平衡表
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``9`Xq b0ablVk 103.cash receipt 现金收入
|6y(7Ha +tSfx 104.cash disbursement 现金支出
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$y=oHh vivU4:uH3 105.bank statement 银行对账单
(cLcY%$ ~n)<L7 106.bank reconciliation 银行存款余额调节表
q>H f2R TOvpv@?- 107.balance sheet date
资产负债表日
R<FW?z* "[M k5tM 108.net realizable value 可变现净值
WEVV2BJ $(JB"%S8c 109.storeroom 仓库
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UYW{AG2C ;0 No@G;z 111.price list 价目表
];VJ54 "2a&G3}t" 112.positive confirmation request 积极式询证函
v#WD$9QWs .6xIg+ 113.negative confirmation request 消极式询证函
_8eN^oc% *&A/0]w 114.purchase requisition 请购单
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117.manufacturing overhead 制造费用
i$bHet 01; 118.material requisition 领料单
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G"&yE.E5 j\9v1O!T 120.bond certificate 债券
uxsfQ%3`# =n73bm 121.stock certificate 股票
Vv J]*D+e Mu?hB{o1 122.audit report 审计报告
Fy'/8Yv#L ="=Aac#n` 123.entity 被审计单位
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cEm 124.addressee of the audit report 审计报告的收件人
h%yw'?s @%}4R`S0 125.unqualified opinion 无保留意见
cm!|A)~ 1y)|m63& 126.qualified opinion 保留意见
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.o?"=Epo ck"lX[d1 128.adverse opinion 否定意见
nC;2wQ6aO _T)G?iv:& 查看《
注会考试《审计》中的128个英文单词(一) 》
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