61.assessed level of material misstatement risk 重大错报风险的评估水平
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#M1I!R X4hz\={ 65.walk-through test 穿行测试
ivl %%nY' &glh >9:G 66.communication 沟通
^C^I jA:'P~`Hj 67.flow chart 流程图
v ,h"u *.wj3'wV 68.reperformance of internal control 重新执行
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审计证据
|-{ Hy(9 [Fag\/Y+ 70.substantive procedures 实质性程序
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71.assertions 认定
wo(O+L/w HX| p4-L 72.esistence 存在
7oIHp_Zq Ucy=I$" 73.occurrence 发生
*(r9c(x a cL4Go,)w 74.completeness 完整性
3A"TpR4f` vYXh WqL~ 75.rights and obligations 权利和义务
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QwFA0 z@19gD#8 77.cutoff 截止
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5 8;OTDR! +[n#{;]< 79.classification 分类
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fJgc"3 A~>B?Wijqg 80.inspection 检查
4PS| ='kCY}dkO 81.supervision of counting 监盘
i}>EGmv m .HY,'oC. 82.observation 观察
9&^5!R8 %K\B)HR 83.confirmation 函证
};9/J3]m .7Qqs=Au 84.computation 计算
d<OdQvW. c1_Zi 85.analytical procedures 分析程序
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@ kv~2m /\Xe'& 87.trace 追查
(?,jnnub DU*qhW`X 88.audit sampling 审计抽样
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G1zP^ogk ~qL/P 5*+ 90.expected error 预期误差
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M54czo=l `]19}GK~xo 92.sampling risk 抽样风险
Imzh`SI, w0sy@OF 93.non- sampling risk 非抽样风险
jc>B^mqx 69ycP( 94.sampling unit 抽样单位
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zU0JwZi Q9p2.!/C1 96.tolerable error 可容忍误差
}4c$_ ^-~=U^2tC 97.the risk of under reliance 信赖不足风险
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W-b3R:1> 98.the risk of over reliance 信赖过度风险
z8D,[` Ei<+{P(t0 99.the risk of incorrect rejection 误拒风险
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w*@9:+ X9" T(` 101.working trial balance 试算平衡表
L4u.cHJ}0 f<<$!]\ 102.index and cross-referencing 索引和交叉索引
XCn;<$3w jt3W.^6HO 103.cash receipt 现金收入
WoSKN7* vu*{+YpH 104.cash disbursement 现金支出
I(j{D>v R[vX+d!7 105.bank statement 银行对账单
/@&uaw V0#E7u`4 106.bank reconciliation 银行存款余额调节表
*z~J ] O7&OCo|b%> 107.balance sheet date
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e^s`dsG 1T,Bd!g 108.net realizable value 可变现净值
@JP6F[d bgInIe 109.storeroom 仓库
j6 _w2 rg%m 110.sale invoice 销售发票
b4ke'gx VWCC(YRU|$ 111.price list 价目表
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t#]VR7] `\BBdQ#bH 114.purchase requisition 请购单
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O=1#KNS G%%F6)W 117.manufacturing overhead 制造费用
|IWm:[H3 $7Lcn9?G 118.material requisition 领料单
xkaed (i@(ZG]/ 119.inventory-taking 存货盘点
yW_goS0 TjctK [db@ 120.bond certificate 债券
N,cj[6;T% ;q<:iaY9 121.stock certificate 股票
k@9q5lu;T ]b^bc2: 122.audit report 审计报告
V5I xZn% D6FG$SV 123.entity 被审计单位
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0@#d($'1?Z 6lxZo_ 126.qualified opinion 保留意见
Ti5"a<R4m6 gLg\W3TOi 127.disclaimer of opinion 无法表示意见
Lb2/ Te* hN1{?PQ 128.adverse opinion 否定意见
|Gb~[6u "&kXAwe 查看《
注会考试《审计》中的128个英文单词(一) 》
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