61.assessed level of material misstatement risk 重大错报风险的评估水平
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S B;vpG?s{9 62.simall business 小规模企业
MD4RSl<F ;bYpMcH 63.accounting system
会计系统
BN_I#8r e) \PW1b 64.test of control 控制测试
5bj9S G5oBe6\C 65.walk-through test 穿行测试
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GJr1[ 66.communication 沟通
Hf$pwfGcY] JEL.*[/ 67.flow chart 流程图
S5+W<Qs %&iY5A 68.reperformance of internal control 重新执行
I)(@'^) hZw bYvu 69.audit evidence
审计证据
a>o]garB+ Qi;62M 70.substantive procedures 实质性程序
rOo|.4w 7l+:gD 71.assertions 认定
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t = b(HbwOt~3 72.esistence 存在
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>zS<1 73.occurrence 发生
4!U)a gebDNl\Y2 74.completeness 完整性
GbwqrH+ U/s! Tb>` 75.rights and obligations 权利和义务
my}l?S[2d@ FoW|BGA~ 76.valuation and allocation 计价和分摊
%E"dha JY lzbAx 77.cutoff 截止
J=?P`\h s#p\ r 78.accuracy 准确性
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x4N*P 79.classification 分类
V |hr 9 haSC[[o= 80.inspection 检查
DedY(JOvB ^Z>Nbzr{ 81.supervision of counting 监盘
|44 E:pA \LYNrL~?J 82.observation 观察
V6!1(| 2]V&]s8Wi= 83.confirmation 函证
MC~<jJ, :>*0./hG 84.computation 计算
|ERf3 WzqYBa 85.analytical procedures 分析程序
(&!x2M <i ";5+ 86.vouch 核对
M`49ydh& w!rw% 87.trace 追查
.L8g(F(=: l_i&8*=Px 88.audit sampling 审计抽样
3{{Ew}kZm % pQi}x 89.error 误差
W690N&Wz $)Ty@@7C 90.expected error 预期误差
aXgngwq Oq[YbQ'GE 91.population 总体
nU,~*Us !-~sxa280r 92.sampling risk 抽样风险
y7T<Auue` VLcwBdo 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
#A 7|=E =3EE-%eF! 95.statistical sampling 统计抽样
"Ky&x$dje .W51Cup@& 96.tolerable error 可容忍误差
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x-s\0l 97.the risk of under reliance 信赖不足风险
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&'rC >^GAfvW 98.the risk of over reliance 信赖过度风险
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gTgva>? 99.the risk of incorrect rejection 误拒风险
i}/Het+( @;7Ht Z` 100. the risk of incorrect acceptance 误受风险
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m .\7AJB\l 101.working trial balance 试算平衡表
jGEmf<q&u M~g{}_0Z 102.index and cross-referencing 索引和交叉索引
]Q -.Y-J/O yJ*g ; 103.cash receipt 现金收入
&HtG&RvQf qoSZ+ khS$ 104.cash disbursement 现金支出
KtcuGI/A 42=/$V 105.bank statement 银行对账单
qHu\3@px v9 8s78 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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[l $msf~M* 108.net realizable value 可变现净值
scPvuHzl vlo!D9zsV3 109.storeroom 仓库
->'xjD 6o]j@o8V 110.sale invoice 销售发票
x$) E^|A+ J~}i}|YC> 111.price list 价目表
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112.positive confirmation request 积极式询证函
Q6r7UM 7 b8pWM 113.negative confirmation request 消极式询证函
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<g VgO.in^q 114.purchase requisition 请购单
"QmlW2ysi ?ajVf./Ja 115.receiving report 验收报告
^qNZ!V4T .RPh#FI6J 116.gross margin 毛利
MPMAFs >2mV{i& 117.manufacturing overhead 制造费用
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6|Xm8,]yRw 118.material requisition 领料单
6SEq 2 r#w.yg4EX 119.inventory-taking 存货盘点
)PvB^n toel!+ 120.bond certificate 债券
ivvm.7{ v\R-G 121.stock certificate 股票
5>>JQ2'W O5ZR{f& 122.audit report 审计报告
1SG^X-(GM/ ~N8$abQJV 123.entity 被审计单位
qcoTt~\ uHPd!#] 124.addressee of the audit report 审计报告的收件人
R/kF,}^F [{6fyd; 125.unqualified opinion 无保留意见
c Qq78Lo sfs2ki H 126.qualified opinion 保留意见
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BO'7c1FU 127.disclaimer of opinion 无法表示意见
z)%]#QO {`V ^V_ 128.adverse opinion 否定意见
^<Zye>KO 7Jn%c<s 查看《
注会考试《审计》中的128个英文单词(一) 》
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