61.assessed level of material misstatement risk 重大错报风险的评估水平 d`M]>EDXp
62.simall business 小规模企业 )}{V#,xz@
63.accounting system 会计系统 XnBpL6"T`
64.test of control 控制测试 #:C?:RMS
65.walk-through test 穿行测试 EKwA1,Xz
66.communication 沟通 7x,c)QES`
67.flow chart 流程图 Ws_RS%
68.reperformance of internal control 重新执行 _!m_s5{
69.audit evidence 审计证据 >=<qAkk
70.substantive procedures 实质性程序 4s{_(gy
71.assertions 认定
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72.esistence 存在 i Eh
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73.occurrence 发生 =v(MdjwFl
74.completeness 完整性 +}MV$X
75.rights and obligations 权利和义务 86.LkwlqoH
76.valuation and allocation 计价和分摊 Q"2t:
77.cutoff 截止 Km)5;BQxg
78.accuracy 准确性 )T4%}$(
79.classification 分类 iGCA>5UE
80.inspection 检查 GQZLOjsop
81.supervision of counting 监盘 3
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82.observation 观察 !y1]S .;
83.confirmation 函证 u!iBAr5
84.computation 计算 In%K
85.analytical procedures 分析程序 t")+L{
86.vouch 核对 @ P[o
87.trace 追查 >,ThIwRN
88.audit sampling 审计抽样 <ZF,3~v?
89.error 误差 7.-g=Rcz
90.expected error 预期误差 #Kr\"o1]
91.population 总体 5P?7xR
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92.sampling risk 抽样风险 caK<;bmu-
93.non- sampling risk 非抽样风险 kPh;SCr{
94.sampling unit 抽样单位 a,B2;4"
95.statistical sampling 统计抽样 pv:7kgod
96.tolerable error 可容忍误差 j _r?4k
97.the risk of under reliance 信赖不足风险 $}{u6*u.,
98.the risk of over reliance 信赖过度风险 HkG
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99.the risk of incorrect rejection 误拒风险 )kMA_\$,
100. the risk of incorrect acceptance 误受风险 }7`HJ>+m)H
101.working trial balance 试算平衡表 i&|fGX?-I
102.index and cross-referencing 索引和交叉索引 iG:9uDY
103.cash receipt 现金收入 Cfizh@<
104.cash disbursement 现金支出 D4CN%^?
105.bank statement 银行对账单 bu;3Ib3\
106.bank reconciliation 银行存款余额调节表 i\4Q v"%
107.balance sheet date 资产负债表日 lkj^<%N"r
108.net realizable value 可变现净值 ;(]O*{F7k
109.storeroom 仓库 me-:A:si
110.sale invoice 销售发票 kG =nDy
111.price list 价目表 W%/lBkP
112.positive confirmation request 积极式询证函 8{mQmG4
113.negative confirmation request 消极式询证函 H9c
114.purchase requisition 请购单 6usy0g
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115.receiving report 验收报告 WK{{U$:$
116.gross margin 毛利 Qv3g
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117.manufacturing overhead 制造费用 (IAc*V~
118.material requisition 领料单
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119.inventory-taking 存货盘点 c5>'1 L
120.bond certificate 债券 - EwtO4vLJ
121.stock certificate 股票 KNR_upO8
122.audit report 审计报告 IW48Sg
123.entity 被审计单位 <tT*.nM\
124.addressee of the audit report 审计报告的收件人 aJnZco6
125.unqualified opinion 无保留意见 ?q}XDc
126.qualified opinion 保留意见 %]>LnbM>4
127.disclaimer of opinion 无法表示意见 XHKVs
128.adverse opinion 否定意见