61.assessed level of material misstatement risk 重大错报风险的评估水平
YCir Oge ;r g H}r 62.simall business 小规模企业
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oNiToFbQu 63.accounting system
会计系统
tx2Vyu [q|?f?Zl 64.test of control 控制测试
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CK 65.walk-through test 穿行测试
#;wkr)) sI^@A=.@ 66.communication 沟通
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/6Y~/ e} sc]MTM 67.flow chart 流程图
Pd)K^;em 9`)w@-~~ 68.reperformance of internal control 重新执行
}f<fgY I{`KKui<M 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
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8#X?k/mzU y%{*uH}SL 72.esistence 存在
~AEqfIx*^& d9`3EP)n 73.occurrence 发生
g4~X#}:z$O l9M#]*{ 74.completeness 完整性
0ClX %E4$ZPSW 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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I>A^5nk 77.cutoff 截止
w/lXZg `ENlV9 78.accuracy 准确性
8+*g4=ws <Cf7E 79.classification 分类
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K[iY{ 80.inspection 检查
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nU=f<]S= 81.supervision of counting 监盘
",MK'\E +Fu@I{"A 82.observation 观察
}V1DyLg: sh',"S#=@ 83.confirmation 函证
^BF@j4*~ XA&tTpfJE 84.computation 计算
DBj;P|L_ W+#}~2&Dv 85.analytical procedures 分析程序
7i-W*Mb: sYAG,r>h 86.vouch 核对
. 1{vpX "'Q" (S 87.trace 追查
eEZ|nEU *eJhd w* 88.audit sampling 审计抽样
q3,P|&T "<cB73tY 89.error 误差
cc2d/<: n.Ur-ot 90.expected error 预期误差
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/o<}]]YBF Z4wrXss~ 92.sampling risk 抽样风险
pO-s@"j] ?L<UOv7;t 93.non- sampling risk 非抽样风险
<2o.,2?G ~aauW? 94.sampling unit 抽样单位
[[*0MA2Y dVj' 95.statistical sampling 统计抽样
1cHSgpoJ )+jK0E1 96.tolerable error 可容忍误差
nJ'>#9~a'> 9a"Y,1 97.the risk of under reliance 信赖不足风险
;qT!fuN; jza}-=&+e 98.the risk of over reliance 信赖过度风险
Pv{,aV\I} ]AFM Y<mB 99.the risk of incorrect rejection 误拒风险
s60:0 > 6g~o3 100. the risk of incorrect acceptance 误受风险
wB1|r{ Up/eV}C 101.working trial balance 试算平衡表
gJcXdv=]2 a.Rp#}f 102.index and cross-referencing 索引和交叉索引
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07T;IV3#C5 103.cash receipt 现金收入
(IoPU+1b 3IJI5K_ 104.cash disbursement 现金支出
V:0uy> &G7)s%q 105.bank statement 银行对账单
.^)C:XiW FkJ>]k 106.bank reconciliation 银行存款余额调节表
<u x*r#a!d Dvq*XI5 107.balance sheet date
资产负债表日
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'n>3`1E, 108.net realizable value 可变现净值
7=QC+XSO HYI1 o/} 109.storeroom 仓库
Zs3]|bUR MoKXl?B< 110.sale invoice 销售发票
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dIUl 111.price list 价目表
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vr17 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
#8Id:56 Z68Wf5@to& 114.purchase requisition 请购单
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115.receiving report 验收报告
[Tb3z:UUvf ,QHx*~9 116.gross margin 毛利
uZ2v;]\Y6 /nMqEHCyg 117.manufacturing overhead 制造费用
?/l}(t$H Dho^^<`c+ 118.material requisition 领料单
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119.inventory-taking 存货盘点
Y%?!AmER Bn#HJ17/# 120.bond certificate 债券
H'= i .k:&&sAz 121.stock certificate 股票
%dk$K!5D0 fssL'DD 122.audit report 审计报告
?j4,^K3 ]-s`# 123.entity 被审计单位
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Uhx2 _ 124.addressee of the audit report 审计报告的收件人
Aya;ycsgE &A5[C{x 125.unqualified opinion 无保留意见
*(SBl}f4l xX4^nem\G 126.qualified opinion 保留意见
Mi/'4~0Y Dgq[g_+l 127.disclaimer of opinion 无法表示意见
,YMdXYu`s Ko]h r 128.adverse opinion 否定意见
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^B 查看《
注会考试《审计》中的128个英文单词(一) 》
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