61.assessed level of material misstatement risk 重大错报风险的评估水平 -iR}kP|
62.simall business 小规模企业 jdK~]eld=
63.accounting system 会计系统 0x4Xs
64.test of control 控制测试 /[q6"R!uMz
65.walk-through test 穿行测试 }/4 AT
66.communication 沟通 4;<?ec(dc
67.flow chart 流程图 Q0#oR[(
68.reperformance of internal control 重新执行 iyB02\d
69.audit evidence 审计证据 *l)_&p
70.substantive procedures 实质性程序 d/v{I
71.assertions 认定 Yev] Lp
72.esistence 存在 _<6
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73.occurrence 发生 4&r[`gL
74.completeness 完整性 X#EMmB!
75.rights and obligations 权利和义务 fINF;TK
76.valuation and allocation 计价和分摊 yS[:C
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77.cutoff 截止 B:\\aOEj
78.accuracy 准确性 3=RV Jb
79.classification 分类
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80.inspection 检查 "T=Z/@Vy
81.supervision of counting 监盘 !TA6- ]1
82.observation 观察 B5GT^DaT
83.confirmation 函证 *T-+Pm-Cq
84.computation 计算 6}6;%{p"Gu
85.analytical procedures 分析程序
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86.vouch 核对 R9A8)dDz
87.trace 追查 H!?Av$h`
88.audit sampling 审计抽样 :.e`w#$7
89.error 误差 x_pS(O(C
90.expected error 预期误差 V7U&8UPb
91.population 总体 %PRG;k
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92.sampling risk 抽样风险 VCSHq&p8
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 ;IZ*o<_
95.statistical sampling 统计抽样 9UsA>m.
96.tolerable error 可容忍误差 Ebw1 %W KC
97.the risk of under reliance 信赖不足风险 UbNA|`H
98.the risk of over reliance 信赖过度风险 tJ>%Xop
99.the risk of incorrect rejection 误拒风险 s6bILz-u
100. the risk of incorrect acceptance 误受风险 HY0q!.qog
101.working trial balance 试算平衡表 ZJ}9g(X..g
102.index and cross-referencing 索引和交叉索引 d[E~}Dq3#
103.cash receipt 现金收入 `%IzW2v6
104.cash disbursement 现金支出 Ydm0
105.bank statement 银行对账单 2~dUnskyy
106.bank reconciliation 银行存款余额调节表 Veo*-sl
107.balance sheet date 资产负债表日 !~Gx@Ro
108.net realizable value 可变现净值 Q97F5ru6
109.storeroom 仓库 qB6@OS
110.sale invoice 销售发票 Dk8
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111.price list 价目表 @ x_.
112.positive confirmation request 积极式询证函 Q&+Jeji
113.negative confirmation request 消极式询证函 =r"-Pm{
114.purchase requisition 请购单 w^OV;gp
115.receiving report 验收报告 1N6.r:wg)%
116.gross margin 毛利 O<7Q>m
117.manufacturing overhead 制造费用 +`tl<rg;
118.material requisition 领料单 &.XlXihnt
119.inventory-taking 存货盘点 Q6blX6DWU
120.bond certificate 债券 jr[(g:L
121.stock certificate 股票 R=
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122.audit report 审计报告 2-!OflkoM0
123.entity 被审计单位 BIGln`;,f
124.addressee of the audit report 审计报告的收件人 rQmDpoy =
125.unqualified opinion 无保留意见 jz,Mm,Gi
126.qualified opinion 保留意见 :btb|^C
127.disclaimer of opinion 无法表示意见 I|zak](HU
128.adverse opinion 否定意见