61.assessed level of material misstatement risk 重大错报风险的评估水平 ^qGH77#z
62.simall business 小规模企业 -49OE*uF
63.accounting system 会计系统 v$lP?\P;}X
64.test of control 控制测试 I
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65.walk-through test 穿行测试 ;D
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66.communication 沟通 V\^?V|
67.flow chart 流程图 9w (QM-u
68.reperformance of internal control 重新执行 ,:j^EDCsaJ
69.audit evidence 审计证据 jO3Z2/#
70.substantive procedures 实质性程序 27}k63 \
71.assertions 认定
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72.esistence 存在 TAIcp*)ZM
73.occurrence 发生 ]Ocf %(
74.completeness 完整性 D:M0_4S
75.rights and obligations 权利和义务 d'J))-*#UO
76.valuation and allocation 计价和分摊 d2Bn`VI
77.cutoff 截止 &$|k<{j[<f
78.accuracy 准确性 =D<46T=(RB
79.classification 分类 Ay/ "2pDZ
80.inspection 检查 e%o6s+"
81.supervision of counting 监盘 r)q6^|~47
82.observation 观察 |&o%c/
83.confirmation 函证 UII R$,XB
84.computation 计算 '
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85.analytical procedures 分析程序 ZoF\1C ^
86.vouch 核对 P.=&:ay7?
87.trace 追查 Hi|'
88.audit sampling 审计抽样 rV54-K;`0
89.error 误差 W_ng
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90.expected error 预期误差 RV.*
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91.population 总体 -%NT)o
92.sampling risk 抽样风险 0'% R@|
93.non- sampling risk 非抽样风险 /m(vIl
94.sampling unit 抽样单位 mM&H;W
95.statistical sampling 统计抽样 7?dB&m6W
96.tolerable error 可容忍误差 s+$l.aIO!
97.the risk of under reliance 信赖不足风险 WEZ(4ah
98.the risk of over reliance 信赖过度风险 1B}6
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99.the risk of incorrect rejection 误拒风险 J+kxb"#d
100. the risk of incorrect acceptance 误受风险 n(0O'nS^
101.working trial balance 试算平衡表 8J7xs6@
102.index and cross-referencing 索引和交叉索引 Gmf.lHr$%
103.cash receipt 现金收入 `[2nxP>w`
104.cash disbursement 现金支出 Jr==AfxyT
105.bank statement 银行对账单 &1{RuV&t
106.bank reconciliation 银行存款余额调节表 w%g@
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107.balance sheet date 资产负债表日 H_3S#.
108.net realizable value 可变现净值 1BmevEa)
109.storeroom 仓库 n'U*8ID
110.sale invoice 销售发票 25NZIal<
111.price list 价目表 3W5|Y@0
112.positive confirmation request 积极式询证函 pdngM8n
113.negative confirmation request 消极式询证函 ]Jq1b210
114.purchase requisition 请购单 j|A *rzL8
115.receiving report 验收报告 s
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116.gross margin 毛利 JnlM0jc]`
117.manufacturing overhead 制造费用 t:9}~%~
118.material requisition 领料单 50F6jj
119.inventory-taking 存货盘点 LsS/Sk
120.bond certificate 债券 MLG%+@\
121.stock certificate 股票 uI}S9
122.audit report 审计报告 *1$rg?yGf
123.entity 被审计单位 ;@Alr?y
124.addressee of the audit report 审计报告的收件人 E;fYL]j/oZ
125.unqualified opinion 无保留意见 @(,k%84z
126.qualified opinion 保留意见 J$%mG*Y(
127.disclaimer of opinion 无法表示意见 |K YON Q
128.adverse opinion 否定意见