61.assessed level of material misstatement risk 重大错报风险的评估水平
#=={h?UDT QW$p{ zo 62.simall business 小规模企业
Zskj?+1 a]T&-#c,} 63.accounting system
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ZSD) |?ssHW 64.test of control 控制测试
kw@^4n+M U3N9O.VC 65.walk-through test 穿行测试
<l$ d>, c(e>Rmh 66.communication 沟通
y?3.W L- !1ybB^ 67.flow chart 流程图
yji[Yde;| c~?Zmdn: 68.reperformance of internal control 重新执行
B+snHabS6 P/girce0 69.audit evidence
审计证据
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6, 0=#>w_B 70.substantive procedures 实质性程序
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71.assertions 认定
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S C!*.jvhT 72.esistence 存在
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;7n' 8v4 o+wP 74.completeness 完整性
9MYk5q.X: 'Vo8|?.WhX 75.rights and obligations 权利和义务
Pps-,*m R2gV(L(!! 76.valuation and allocation 计价和分摊
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WXl+w7jr w8UuwFG?< 80.inspection 检查
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%\7dxiK "|L"C+tE 81.supervision of counting 监盘
t82'K@sq {K]5[bMT 82.observation 观察
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i(^U<DW$ ]~KLdgru_ 84.computation 计算
FM >ae-L- N8b\OTk2 85.analytical procedures 分析程序
&)%+DUV| S{rltT- 86.vouch 核对
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ViPC Yt`of d]pb1ECuu 88.audit sampling 审计抽样
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3"t]U'f 89.error 误差
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,z| W]9*dabem 90.expected error 预期误差
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["Ltqgx ZgP%sF 92.sampling risk 抽样风险
wZiUzS;v ;Y$>WKsV 93.non- sampling risk 非抽样风险
mll:rWC) PgWWa*Ew 94.sampling unit 抽样单位
3/kT'r 1cLtTE 95.statistical sampling 统计抽样
d;Vy59}eY cqS :Zq 96.tolerable error 可容忍误差
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Gt9$hB7 AK2Gm-hHK 98.the risk of over reliance 信赖过度风险
Wwq:\C 5i!Q55Yv=, 99.the risk of incorrect rejection 误拒风险
WQK<z!W5 z8Q!~NN-K 100. the risk of incorrect acceptance 误受风险
Fb5U@X/vE g* q#VmE 101.working trial balance 试算平衡表
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M&Ka^h;N Jz}nV1G(jz 103.cash receipt 现金收入
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104.cash disbursement 现金支出
;c(a)_1 K p3}A$uV 105.bank statement 银行对账单
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?"6Zf LRi z M9#1^X 107.balance sheet date
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108.net realizable value 可变现净值
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m&.LJ*uM\K 9wgB JJl7 112.positive confirmation request 积极式询证函
e~o!Qm \Pg~j\;F] 113.negative confirmation request 消极式询证函
"TV'}HH Q]:O#;"< 114.purchase requisition 请购单
CdolZW-!" CVj^{||eF 115.receiving report 验收报告
BuJo W@) ^9g$/8[^c_ 116.gross margin 毛利
{ZJO5* BQ@7^E[ 117.manufacturing overhead 制造费用
1Ms[$$b$ t&r.Kf9Z\ 118.material requisition 领料单
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.Ro/ioq (m~>W"x/ 120.bond certificate 债券
9mF' B VBn.ut 121.stock certificate 股票
zTz}H*U w+M/VsL 122.audit report 审计报告
2w?q7N% ?YhDjQs 123.entity 被审计单位
=$>=EBH,cm `KJ(. m 124.addressee of the audit report 审计报告的收件人
6#=jF[ 6EqA Y`y 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
:ym?]EL4o IkrB} 127.disclaimer of opinion 无法表示意见
%b6$N_M{H1 X\}l" ] 128.adverse opinion 否定意见
y7Po$ )8l 7- B.<$uC 查看《
注会考试《审计》中的128个英文单词(一) 》
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