61.assessed level of material misstatement risk 重大错报风险的评估水平 g
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62.simall business 小规模企业
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63.accounting system 会计系统 =4uSFK_L
64.test of control 控制测试 U~{du;\
65.walk-through test 穿行测试 { pu85'DV
66.communication 沟通 ^Jb
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67.flow chart 流程图 Yw5' 6NU
68.reperformance of internal control 重新执行 (npj_s!.C)
69.audit evidence 审计证据 .)1_Ew
70.substantive procedures 实质性程序 `k(yZtb
71.assertions 认定 pY4}>ju(g
72.esistence 存在 ,h|q i[7
73.occurrence 发生 _AV1WS;^^8
74.completeness 完整性 zX5!vaEv
75.rights and obligations 权利和义务 `&0Wv0D0
76.valuation and allocation 计价和分摊 !$2Z-!
77.cutoff 截止 I8oo~2Qw
78.accuracy 准确性
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79.classification 分类 5tQ1fJze
80.inspection 检查 5<I
81.supervision of counting 监盘 wB'zuPAK6
82.observation 观察 -(#I3h;I
83.confirmation 函证 4'W '}o|{
84.computation 计算 ys_`e
85.analytical procedures 分析程序 ~HQ9i%exg
86.vouch 核对 mw_Ew]&
87.trace 追查 &`b
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88.audit sampling 审计抽样 r&-m=Kk$
89.error 误差 '
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90.expected error 预期误差 W\1i,ew>
91.population 总体 =b;>?dP
92.sampling risk 抽样风险 j4=(H:c~E
93.non- sampling risk 非抽样风险 .4.b*5
94.sampling unit 抽样单位 AM=z`0so
95.statistical sampling 统计抽样 Qf
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96.tolerable error 可容忍误差 Q{e
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97.the risk of under reliance 信赖不足风险 H>r!i4l
98.the risk of over reliance 信赖过度风险 dr4Z5mw"E
99.the risk of incorrect rejection 误拒风险 .ROznCe}
100. the risk of incorrect acceptance 误受风险 FP[!BUOf"
101.working trial balance 试算平衡表 E.1J2N
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102.index and cross-referencing 索引和交叉索引 CJ}5T]WZ
103.cash receipt 现金收入 w[P4&?2:
104.cash disbursement 现金支出 *
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105.bank statement 银行对账单 fs/*V~@
106.bank reconciliation 银行存款余额调节表 d[rv1s>i
107.balance sheet date 资产负债表日 O25lLNmO
108.net realizable value 可变现净值 12Y
109.storeroom 仓库 %s19KGpA
110.sale invoice 销售发票 KZ~*Nz+H2
111.price list 价目表 A'P(a`
112.positive confirmation request 积极式询证函 G[jW<'f
113.negative confirmation request 消极式询证函 zbJT&@z
114.purchase requisition 请购单 +iOKb c'
115.receiving report 验收报告 fhB}9i^]tg
116.gross margin 毛利 qZ@s#UiB
117.manufacturing overhead 制造费用 `~eUee3b.~
118.material requisition 领料单 |Ph3#^rM?
119.inventory-taking 存货盘点 Cu6%h>@K$
120.bond certificate 债券 YKQr,
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121.stock certificate 股票 8QMPY[{
122.audit report 审计报告 /dnCwFXf
123.entity 被审计单位 EJ2yO@5O
124.addressee of the audit report 审计报告的收件人 #Fyuf,hw4
125.unqualified opinion 无保留意见 a&vY!vx3
126.qualified opinion 保留意见 V)}rEX
127.disclaimer of opinion 无法表示意见 #m={yck *
128.adverse opinion 否定意见