61.assessed level of material misstatement risk 重大错报风险的评估水平 QaAWO
62.simall business 小规模企业 $RJpn]d
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63.accounting system 会计系统 ]!=,8dY
64.test of control 控制测试 8G6[\P3fQ
65.walk-through test 穿行测试 Eqc,/
66.communication 沟通 <dA D-2O+
67.flow chart 流程图 41'|~3\X
68.reperformance of internal control 重新执行 tI-u@
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69.audit evidence 审计证据 'GJ'Vli
70.substantive procedures 实质性程序
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71.assertions 认定 p\&Lbu
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72.esistence 存在 $w@0}5Q
73.occurrence 发生 /GQN34RD
74.completeness 完整性 q4wS<,3
75.rights and obligations 权利和义务 d4]9oi{}
76.valuation and allocation 计价和分摊 (tLAJ_v!.K
77.cutoff 截止 x6BO%1
78.accuracy 准确性 o[ua$+67E
79.classification 分类 2&+Nr+P
80.inspection 检查 ;xKPa6`E
81.supervision of counting 监盘 p+pBk$4
82.observation 观察 |_ u
83.confirmation 函证 FO/[7ZH
84.computation 计算 ztRe\(9bL
85.analytical procedures 分析程序 "-U`E)]w*[
86.vouch 核对 ]3/_?n-"`
87.trace 追查 i;GF/pi
88.audit sampling 审计抽样 4sCzUvI~Y1
89.error 误差 w$2Z7S
90.expected error 预期误差 [G=+f6 a
91.population 总体 bW e
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92.sampling risk 抽样风险 Q Jnji
93.non- sampling risk 非抽样风险 *Mg. *N
94.sampling unit 抽样单位 l)^sE)
95.statistical sampling 统计抽样 9BA*e-[
96.tolerable error 可容忍误差 + yF._Ie=
97.the risk of under reliance 信赖不足风险 |'R^\M Q
98.the risk of over reliance 信赖过度风险 u#c3T'E
99.the risk of incorrect rejection 误拒风险 x%WL!Lo
100. the risk of incorrect acceptance 误受风险 %9qG|A,cA
101.working trial balance 试算平衡表 C72!
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102.index and cross-referencing 索引和交叉索引 d>f.p"B.gj
103.cash receipt 现金收入 N;A#K7A[@
104.cash disbursement 现金支出 .e,(}_[[<
105.bank statement 银行对账单 S.#IC
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106.bank reconciliation 银行存款余额调节表 M&/([>Q
107.balance sheet date 资产负债表日 G+$A|'<`z
108.net realizable value 可变现净值 R;{y]1u
109.storeroom 仓库 42Vz6 k:
110.sale invoice 销售发票 *co=<g]4KY
111.price list 价目表 Zc<fopi h
112.positive confirmation request 积极式询证函 @2>j4Sc
113.negative confirmation request 消极式询证函 yL#bZ9W
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114.purchase requisition 请购单 =%\y E0#
115.receiving report 验收报告 #go!"HL
116.gross margin 毛利 rpZ^R}B%*v
117.manufacturing overhead 制造费用 m/`"~@}&
118.material requisition 领料单 Gop;!aV1*
119.inventory-taking 存货盘点 Z|h&Zd1z
120.bond certificate 债券 Y\sSW0ZX
121.stock certificate 股票 AusCU~:>
122.audit report 审计报告 n.a55uy
123.entity 被审计单位 IQ`#M~:
124.addressee of the audit report 审计报告的收件人 +$b_,s
125.unqualified opinion 无保留意见 !RJuH;8
126.qualified opinion 保留意见 =WYI|3~Cz
127.disclaimer of opinion 无法表示意见 oOU?6nq
128.adverse opinion 否定意见