61.assessed level of material misstatement risk 重大错报风险的评估水平
5=dL` <=uYfi 3, 62.simall business 小规模企业
ab0Sx lWbu`y 63.accounting system
会计系统
q2GW3t a QH6akH 64.test of control 控制测试
&hCbXs= K%(y<%Xp 65.walk-through test 穿行测试
*Ak .KBg x 3@-E 66.communication 沟通
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a"8[,A3 >.h:Y5 68.reperformance of internal control 重新执行
S{YzHK (!j#u)O 69.audit evidence
审计证据
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*:a[g 8fR(y~_gF 70.substantive procedures 实质性程序
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' 71.assertions 认定
9KSi-2?H PnsBDf%v 72.esistence 存在
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l 73.occurrence 发生
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74.completeness 完整性
YJi%vQ*] \P\Z<z7jy 75.rights and obligations 权利和义务
i`,FXF) 1Pf(.&/9_ 76.valuation and allocation 计价和分摊
49$P ``o]i{x 77.cutoff 截止
f60w% K^-1M? 78.accuracy 准确性
5dBftTv? `:/'")+@v 79.classification 分类
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HF)z 80.inspection 检查
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NN' 81.supervision of counting 监盘
5/H,UL f^c+M~\JKj 82.observation 观察
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83.confirmation 函证
qTO6I5u !(sn9z# 84.computation 计算
7Z-j'pq 7]{g^g.9- 85.analytical procedures 分析程序
XTol|a= f%Q)_F[0D4 86.vouch 核对
Uj@th vSzpx 87.trace 追查
z^Q'GBoBA 8tvmqe_G 88.audit sampling 审计抽样
QV4|f[Ki% O"m7r ds 89.error 误差
5=>1>HYM Dc9uq5l 90.expected error 预期误差
K+g[E<x\= )m%uSSx# 91.population 总体
]5Cr$%H= j50vPV8m 92.sampling risk 抽样风险
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Od< 94.sampling unit 抽样单位
=]5tYIU rb?7i&- 95.statistical sampling 统计抽样
MlO OB CEy\1D 96.tolerable error 可容忍误差
V^~RDOSy7n q?,PFvs" 97.the risk of under reliance 信赖不足风险
\i.]-k gt kV=V 98.the risk of over reliance 信赖过度风险
"~KDm(D }~FX!F#oU 99.the risk of incorrect rejection 误拒风险
&OR(]Wt0 ]4:QqdV 100. the risk of incorrect acceptance 误受风险
K7}.# *% ~ Mw[3711v 101.working trial balance 试算平衡表
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N:j7J 102.index and cross-referencing 索引和交叉索引
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F/Goq` 103.cash receipt 现金收入
a`O'ZY 8P I%Z6 104.cash disbursement 现金支出
~id6^#&> '|}A/` 105.bank statement 银行对账单
XM'tIE+| *PmZqe 106.bank reconciliation 银行存款余额调节表
p1N}2]e n,I3\l9 107.balance sheet date
资产负债表日
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h@J ;hj lRQ\ 108.net realizable value 可变现净值
Rv1W &s& mc{z 109.storeroom 仓库
KsDS!O Om3Ayk} 110.sale invoice 销售发票
vPkLG*d8 .7iRV 111.price list 价目表
?sfqg gi Mj0,Y#=76 112.positive confirmation request 积极式询证函
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J[/WBVFDf 113.negative confirmation request 消极式询证函
xAmtm" wMS%/l0p1 114.purchase requisition 请购单
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115.receiving report 验收报告
v,4{:y]p BabaKSm}LP 116.gross margin 毛利
6w.E Sm M/ S~"iD 117.manufacturing overhead 制造费用
/wDf,Hduz /=2aD5r 118.material requisition 领料单
--h\tj\U Yf0 KG 119.inventory-taking 存货盘点
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z/t|'8f 120.bond certificate 债券
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121.stock certificate 股票
xGs}hVlZiC :a wt7lqv 122.audit report 审计报告
~yv7[`+Tgg ]545:)Q1 123.entity 被审计单位
j~v`q5X 2z>-H595az 124.addressee of the audit report 审计报告的收件人
b6k`R4S3 Dka,v 125.unqualified opinion 无保留意见
c^}G=Z1@ i>M%)HN 126.qualified opinion 保留意见
x*OdMr\n8? ~${~To8$CW 127.disclaimer of opinion 无法表示意见
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1C6 1>(EvY}Y\ 128.adverse opinion 否定意见
o.Kn DY w>W #cTt 查看《
注会考试《审计》中的128个英文单词(一) 》
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