61.assessed level of material misstatement risk 重大错报风险的评估水平
As5-@l`@ 0176 62.simall business 小规模企业
t%O)Ti `e`DSl D> 63.accounting system
会计系统
R)4,f~@" .'. bokl/ 64.test of control 控制测试
zC*dJXt@ ao0^; 65.walk-through test 穿行测试
Pe-rwM ^(Z%,j3O 66.communication 沟通
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-N Z4:^#98c. 67.flow chart 流程图
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1Qk\ 68.reperformance of internal control 重新执行
`Kn+d~S4 ?`xm_udc 69.audit evidence
审计证据
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$#6 i`Qa7 70.substantive procedures 实质性程序
sxS%1hp3 :>0,MO.^~K 71.assertions 认定
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*VNB` 72.esistence 存在
4<vi@,s {LVA_7@ 73.occurrence 发生
wv\V&U$ ,`OQAJ)> 74.completeness 完整性
b#"&]s- #qUGc` 75.rights and obligations 权利和义务
G;J)[y @v:Eh 76.valuation and allocation 计价和分摊
\YFM5l;IU $pKegK;'z 77.cutoff 截止
)Z|G6H`c3 *z#du*f[ 78.accuracy 准确性
OSLZ7B^ FV3[7w=D\ 79.classification 分类
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[ p@Cas 80.inspection 检查
,%BDBZ Rry]6( 81.supervision of counting 监盘
ADVS}d!;] ?=^\kXc[ 82.observation 观察
$TS97'$ )v11j.D 83.confirmation 函证
+]zRn W'f"kM 84.computation 计算
Fq!_VF^r H3`.Y$z 85.analytical procedures 分析程序
|W$|og'wC 2_6ON 86.vouch 核对
)''V}Zn.X x,cvAbwS 87.trace 追查
$uJc/ OB\ZT @l 88.audit sampling 审计抽样
>M!LC j_~mP>el) 89.error 误差
WC37=8mA $-~"G,;F 90.expected error 预期误差
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CQ9 91.population 总体
~(yW#'G H~mp*S 92.sampling risk 抽样风险
RLL%l &l!T2PX! 93.non- sampling risk 非抽样风险
c#`IF6qj arRU` 6? 94.sampling unit 抽样单位
JZ*.;}" -^(KGu&L&u 95.statistical sampling 统计抽样
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9g 96.tolerable error 可容忍误差
~K;hXf ;+|Z5+7!6 97.the risk of under reliance 信赖不足风险
q8-hbWNm4 X9SOcg3a 98.the risk of over reliance 信赖过度风险
?*yB&(a:8 tLN^k;w 99.the risk of incorrect rejection 误拒风险
5*-RIs! 2 W[a"&,okqO 100. the risk of incorrect acceptance 误受风险
MEJX5qG6m )8eb(!}7 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
rFkZ'rp74b 3A[<LnKR^E 103.cash receipt 现金收入
e8wPEDN*4 }{=}^c"t' 104.cash disbursement 现金支出
WiB~sIp |HYST` 105.bank statement 银行对账单
Jc}6kFgO6 ?6nB=B)/ 106.bank reconciliation 银行存款余额调节表
?daxb {:VK}w 107.balance sheet date
资产负债表日
*| W*Mu +:=FcsY 108.net realizable value 可变现净值
S@S4<R1{\ QRrAyRf[ 109.storeroom 仓库
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-kQq z07&P;W!{ 110.sale invoice 销售发票
w0Ex} ]h'
38W 111.price list 价目表
7CSz .boBb< 112.positive confirmation request 积极式询证函
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U#K4)(C 113.negative confirmation request 消极式询证函
}7b{ZbDI 2p#d 114.purchase requisition 请购单
Lk@+iHf g\8B; 115.receiving report 验收报告
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:lzFH <nG}]Smd7 116.gross margin 毛利
m.`I} *i#N50k*j' 117.manufacturing overhead 制造费用
cn/&QA" aXQAm$/
> 118.material requisition 领料单
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f? ::iYydpM 119.inventory-taking 存货盘点
\}u/0UF97 ]v),[]Xs 120.bond certificate 债券
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e pY3/AO= 121.stock certificate 股票
qC"`i}7 tjB)-=j[ 122.audit report 审计报告
kdlmj[= 1@ &J"* 123.entity 被审计单位
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xq3>( 124.addressee of the audit report 审计报告的收件人
=_iYT044p s-'~t#h 125.unqualified opinion 无保留意见
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1!;~Y# 126.qualified opinion 保留意见
&{glwVKV &\~*%:C 127.disclaimer of opinion 无法表示意见
lxgfi@@+h ^E\n^D-RV 128.adverse opinion 否定意见
IAMa @&&}J 查看《
注会考试《审计》中的128个英文单词(一) 》
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