61.assessed level of material misstatement risk 重大错报风险的评估水平 's56L,^:
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62.simall business 小规模企业 2@=cqD7x
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63.accounting system 会计系统 Ba\wq:
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64.test of control 控制测试 Y]`lEq%
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65.walk-through test 穿行测试 `-9*@_-=M
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66.communication 沟通 [Ls2k&)0
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67.flow chart 流程图 K~fDv i
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68.reperformance of internal control 重新执行 Z!s>AgH9u
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69.audit evidence 审计证据 I;kUG_c(4
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70.substantive procedures 实质性程序 qxecp2>U
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71.assertions 认定 n+RUPZ
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72.esistence 存在 /pSUn"3
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73.occurrence 发生 tnKpn-LPA
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74.completeness 完整性 b;~EJ
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75.rights and obligations 权利和义务 Hc_hO
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76.valuation and allocation 计价和分摊 -G^t-I
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77.cutoff 截止 r-\T}e2Gz
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78.accuracy 准确性 @88z{
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79.classification 分类 q!9v}R3(
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80.inspection 检查 8n. "5,P
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81.supervision of counting 监盘 M#8Ao4
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82.observation 观察 YCLD!S/?
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83.confirmation 函证 *nUpO]
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84.computation 计算 u`H@Q&(^wa
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85.analytical procedures 分析程序 .xc/2:m9
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86.vouch 核对 gQ@P
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87.trace 追查 l)!woOt
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88.audit sampling 审计抽样 <DlanczziF
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89.error 误差 $=QGua V
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90.expected error 预期误差 g$^qQs)^N
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91.population 总体 Ca
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92.sampling risk 抽样风险 5,
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93.non- sampling risk 非抽样风险 .V )2Tz
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94.sampling unit 抽样单位 id[>!fQ=Y
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95.statistical sampling 统计抽样 5P t}
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96.tolerable error 可容忍误差 j C1^>D
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97.the risk of under reliance 信赖不足风险 'N5r2JL[w
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98.the risk of over reliance 信赖过度风险 4uAb
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99.the risk of incorrect rejection 误拒风险 \g6 #MNW
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100. the risk of incorrect acceptance 误受风险 nKa;FaJ
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101.working trial balance 试算平衡表 d8q$&(]<
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102.index and cross-referencing 索引和交叉索引 4.kkxQR7r
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103.cash receipt 现金收入 /a/uS3&
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104.cash disbursement 现金支出 Lzx(!<v
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105.bank statement 银行对账单 d?qO`-
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106.bank reconciliation 银行存款余额调节表 z'}t@R#H
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107.balance sheet date 资产负债表日 Z
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108.net realizable value 可变现净值 l aL4ez
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109.storeroom 仓库 !I+u/f?TO7
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110.sale invoice 销售发票 ^@w1Z{:
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111.price list 价目表 3&d
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112.positive confirmation request 积极式询证函 7Sv5fLu2
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113.negative confirmation request 消极式询证函 o;-!?uJ
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114.purchase requisition 请购单 &CsBG?@Z|
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115.receiving report 验收报告 qpH-P8V
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116.gross margin 毛利 0<Y&2<v
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117.manufacturing overhead 制造费用 {7s zo`U2
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