61.assessed level of material misstatement risk 重大错报风险的评估水平 bd/A0i?C
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62.simall business 小规模企业 *(x.egORd
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63.accounting system 会计系统 *<\`"C;
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64.test of control 控制测试 NVzo)C8kb
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65.walk-through test 穿行测试 5 3pW:`
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66.communication 沟通 RxP~%oADw
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67.flow chart 流程图 fTEZ@#p
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68.reperformance of internal control 重新执行 DT-
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69.audit evidence 审计证据 {/no
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70.substantive procedures 实质性程序 WSpF/Wwc
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71.assertions 认定 [60y.qE
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72.esistence 存在 |
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73.occurrence 发生 g:uVl;>
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74.completeness 完整性 pCkMm)2g!
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75.rights and obligations 权利和义务 `:'ciY|%b
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76.valuation and allocation 计价和分摊 ?Nt( sZ-
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77.cutoff 截止 w!UF^~
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78.accuracy 准确性 dg.1{6HM
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79.classification 分类
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80.inspection 检查 _V3
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81.supervision of counting 监盘 1*A^v
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82.observation 观察 i7)J|(N2.
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83.confirmation 函证 hV $Zr4'
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84.computation 计算 =9TwBr.CJ
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85.analytical procedures 分析程序 &wDZ@{h
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86.vouch 核对 \i?bt0 bM
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87.trace 追查 p7AsNqEp
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88.audit sampling 审计抽样 ,
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89.error 误差 %KF I~Qk
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90.expected error 预期误差 U
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91.population 总体 ;8=Bee4
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 ;a|%W4 "
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94.sampling unit 抽样单位 PP!/WX
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95.statistical sampling 统计抽样 q-^{2.ftcx
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96.tolerable error 可容忍误差 '-(Z.e~e
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97.the risk of under reliance 信赖不足风险 ;^JMX4[
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98.the risk of over reliance 信赖过度风险 aAP86MHO
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99.the risk of incorrect rejection 误拒风险 .|CoueH
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100. the risk of incorrect acceptance 误受风险 i<$?rB!i<1
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101.working trial balance 试算平衡表 d lAb`ne
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102.index and cross-referencing 索引和交叉索引 N
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103.cash receipt 现金收入 w^cQL%
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104.cash disbursement 现金支出 vH}VieU
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105.bank statement 银行对账单 XFWE^*e=B
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106.bank reconciliation 银行存款余额调节表 hKhad8
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107.balance sheet date 资产负债表日 Za
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108.net realizable value 可变现净值 pub?%
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109.storeroom 仓库 \'zloBU
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110.sale invoice 销售发票 (I6Q"&h]
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111.price list 价目表 A:4&XRYZY
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112.positive confirmation request 积极式询证函 ?N9Z;_&^.
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113.negative confirmation request 消极式询证函 `c^">L
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114.purchase requisition 请购单 w`<