61.assessed level of material misstatement risk 重大错报风险的评估水平 p;x3gc;0
62.simall business 小规模企业 (#)-IdXXO<
63.accounting system 会计系统 2F
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64.test of control 控制测试 }hm"49,O
65.walk-through test 穿行测试 \]Nt-3|`0
66.communication 沟通 K/;*.u`:
67.flow chart 流程图 eI^Q!b8n
68.reperformance of internal control 重新执行 >V,i7v*?
69.audit evidence 审计证据 KAFx^JLo
70.substantive procedures 实质性程序 =O.%)|
71.assertions 认定 K(:
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72.esistence 存在 U65a_dakk
73.occurrence 发生 =/Lwprj
74.completeness 完整性 &{R]v/{p]
75.rights and obligations 权利和义务 9w:F_gr
76.valuation and allocation 计价和分摊 )q8!:Z
77.cutoff 截止 5bZjW~d
78.accuracy 准确性 1y{@fg~..
79.classification 分类 |<aF)S4
80.inspection 检查 *a[iq`499
81.supervision of counting 监盘 'CfM'f3uu
82.observation 观察 5*#3v:l/9
83.confirmation 函证 j@guB:0
84.computation 计算 [
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85.analytical procedures 分析程序 !l7D1i~
86.vouch 核对 CKu
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87.trace 追查 9*ek5vPB
88.audit sampling 审计抽样 o-ee3j.
89.error 误差 D| gI3i
90.expected error 预期误差 |bM?Q$>~
91.population 总体 C4h4W3w
92.sampling risk 抽样风险 o_#F,gze)S
93.non- sampling risk 非抽样风险 DxvD 1u
94.sampling unit 抽样单位 b]oPx8*'
95.statistical sampling 统计抽样 R)Y*<Na
96.tolerable error 可容忍误差 F8*zG 4/&
97.the risk of under reliance 信赖不足风险 },& =r= B
98.the risk of over reliance 信赖过度风险 [$]Kp9YD
99.the risk of incorrect rejection 误拒风险 cg|C S?
100. the risk of incorrect acceptance 误受风险 bkSI1m3
101.working trial balance 试算平衡表 8jdEx&K
102.index and cross-referencing 索引和交叉索引 `9vCl@"IV
103.cash receipt 现金收入
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104.cash disbursement 现金支出 M!#[(:
105.bank statement 银行对账单 Eo@b)h
106.bank reconciliation 银行存款余额调节表 0Vwl\,7z9
107.balance sheet date 资产负债表日 p( 6!7t:
108.net realizable value 可变现净值 ?E|be
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109.storeroom 仓库 wQR0R~|M
110.sale invoice 销售发票 ^;DbIo\6H
111.price list 价目表 {{+woL'C
112.positive confirmation request 积极式询证函 :OC(93d)0
113.negative confirmation request 消极式询证函 Eq82?+9
114.purchase requisition 请购单 `/+PZqdC
115.receiving report 验收报告 g>&b&X&Y_
116.gross margin 毛利 SJd,l,Gg)
117.manufacturing overhead 制造费用 Lk8NjK6
118.material requisition 领料单 47
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119.inventory-taking 存货盘点 JZom#A.
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120.bond certificate 债券 7zWr5U.
121.stock certificate 股票 v0uA]6:
122.audit report 审计报告
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123.entity 被审计单位 =e!o
124.addressee of the audit report 审计报告的收件人 ;z3w#fNMv
125.unqualified opinion 无保留意见 w.9'TR
126.qualified opinion 保留意见 iI@m e=
127.disclaimer of opinion 无法表示意见 E#^?M#C
128.adverse opinion 否定意见