61.assessed level of material misstatement risk 重大错报风险的评估水平
hd8B0eD' -EVs@:3]j 62.simall business 小规模企业
eX@v7i,} @ "0uM?_)- 63.accounting system
会计系统
fw:7U%MGv 6UO$z- e 64.test of control 控制测试
hAlPl<BO#V TqXge{r 65.walk-through test 穿行测试
PY2[S[ blUY.{NN3 66.communication 沟通
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T :q(D(mK 67.flow chart 流程图
8-A:k E %uj[ ` 68.reperformance of internal control 重新执行
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审计证据
u |'8a1 pL8H8kn 70.substantive procedures 实质性程序
?P%|P WejyYqr34- 71.assertions 认定
vUqe.?5 9uKOR7.zbo 72.esistence 存在
LNaeB(z" 40R"^* 73.occurrence 发生
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lx`q *&E 74.completeness 完整性
?vMK'" xUQdVrFU 75.rights and obligations 权利和义务
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bp.N8 Gl.?U;4Z 76.valuation and allocation 计价和分摊
Z>X9J(= l},dQ4R 77.cutoff 截止
Ywmyr[Uh' YXgWH'i~ 78.accuracy 准确性
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nwvgq 9U&~(; 79.classification 分类
Y$>+U !X%S)VSMU 80.inspection 检查
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@ 81.supervision of counting 监盘
NWw<B3aL h|K\z{ A 82.observation 观察
c^rC8E =n)JJS94 83.confirmation 函证
L^6"'# eR7qE) h 84.computation 计算
?Y%}(3y uijq@yo8- 85.analytical procedures 分析程序
:wFb5" 2XzF k_6H 86.vouch 核对
>y]?MGk 2@rp<&s 87.trace 追查
_L8Mpx*E u.$Ym 88.audit sampling 审计抽样
]U_5\$ T:be 9 5!, 89.error 误差
<}<#W/ KrJ 5"1= 90.expected error 预期误差
|Uc<;> l -)p@BtMS 91.population 总体
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U izXbp02 92.sampling risk 抽样风险
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Cq-hPa}2 W^^K0yn`@ 94.sampling unit 抽样单位
>/(i3) r5D jCV" 95.statistical sampling 统计抽样
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wH)$Pl &\JK%X.Jlt 96.tolerable error 可容忍误差
_TtX`b_Z W/b"a? wE{ 97.the risk of under reliance 信赖不足风险
_2NN1/F5 AEB/8%l};v 98.the risk of over reliance 信赖过度风险
$5ZR[\$ j kSc& 99.the risk of incorrect rejection 误拒风险
~D<7W4c Kl4isGcr] 100. the risk of incorrect acceptance 误受风险
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rYl!, 101.working trial balance 试算平衡表
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\[{}} 103.cash receipt 现金收入
:Tlf4y:/w CkmlqqUHC 104.cash disbursement 现金支出
lo\: ]/&6 :({-0&&_ 105.bank statement 银行对账单
WAtg sjkWz2]S 106.bank reconciliation 银行存款余额调节表
RpBiE8F4 $KoPGgC[ 107.balance sheet date
资产负债表日
l[tY,Y:4qO C!oS=qK?] 108.net realizable value 可变现净值
6H(fk1E %4?SY82 109.storeroom 仓库
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-:8jA? 110.sale invoice 销售发票
vpZu.#5c hB|H9+ 111.price list 价目表
v[0DE*p |pfhrwJp 112.positive confirmation request 积极式询证函
Y}AmX ^VSt9& 113.negative confirmation request 消极式询证函
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'"!z$i~G= 114.purchase requisition 请购单
lcu( "^{3 l=oN X"l= 115.receiving report 验收报告
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8QkWgd7y )e4WAlg8c 117.manufacturing overhead 制造费用
+)/Rql(lY Tns?mQ 118.material requisition 领料单
b@nri5noBm Q'n(^tbL 119.inventory-taking 存货盘点
[VY8?y u=p ;A1oy 120.bond certificate 债券
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v &"U9X"8b 121.stock certificate 股票
:BewH?Ku r1[E{Tpz 122.audit report 审计报告
ga4/, *u|lmALs 123.entity 被审计单位
@-)<|orU4 !Iw{Y' 124.addressee of the audit report 审计报告的收件人
W0+gfg ({;P#qCX 125.unqualified opinion 无保留意见
XM$5S+e ltCwns 126.qualified opinion 保留意见
Wrf^O2 \_*?R,$3Y, 127.disclaimer of opinion 无法表示意见
1g~Dm}m /0B07B 128.adverse opinion 否定意见
)LXoey!aZ 9_M H 查看《
注会考试《审计》中的128个英文单词(一) 》
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