61.assessed level of material misstatement risk 重大错报风险的评估水平 xJvLuzUD
62.simall business 小规模企业 rW:iBq
63.accounting system 会计系统 uDI
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64.test of control 控制测试 X
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65.walk-through test 穿行测试 |.j^G2x
66.communication 沟通 $!a?i@
67.flow chart 流程图 ]KsGkAG
68.reperformance of internal control 重新执行 dav vI$TA
69.audit evidence 审计证据 *I=_*LoG2
70.substantive procedures 实质性程序 cICHRp&&
71.assertions 认定 j: <t
72.esistence 存在 %v]7BV^%6
73.occurrence 发生 De;, =BSp
74.completeness 完整性 ZR1+
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75.rights and obligations 权利和义务 Nt HbwU,
76.valuation and allocation 计价和分摊 +jcdf}
77.cutoff 截止 dF$KrwDK
78.accuracy 准确性 Tc:sldtCk
79.classification 分类 ;)gLjF/F7
80.inspection 检查 Am#m>^!qb
81.supervision of counting 监盘 0[lS(K
82.observation 观察 bKYY{V55
83.confirmation 函证 yHl@_rN
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84.computation 计算 wjuGq.qIu
85.analytical procedures 分析程序 jUYF.K&
86.vouch 核对 8,=G1c
87.trace 追查 *0O<bm
88.audit sampling 审计抽样 _~ v-:w
89.error 误差 -eUV`&[4
90.expected error 预期误差 :#Ty^-"]1
91.population 总体 Pfm*<,'x"[
92.sampling risk 抽样风险 j?( c}!}
93.non- sampling risk 非抽样风险 \kxh#{$z?
94.sampling unit 抽样单位 NNgK:YibD
95.statistical sampling 统计抽样 .XI
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96.tolerable error 可容忍误差 4*iHw+%mq
97.the risk of under reliance 信赖不足风险 [1<(VyJ}ye
98.the risk of over reliance 信赖过度风险 .M8=^,h^K
99.the risk of incorrect rejection 误拒风险 @2u#93Y
100. the risk of incorrect acceptance 误受风险 Bn{)|&;
101.working trial balance 试算平衡表 rrAqI$6
102.index and cross-referencing 索引和交叉索引 D
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103.cash receipt 现金收入 RXM}hqeG
104.cash disbursement 现金支出 \OP9_J(*
105.bank statement 银行对账单 AhR0zg
106.bank reconciliation 银行存款余额调节表 bCzdszvg3
107.balance sheet date 资产负债表日 1ADv?+j)A/
108.net realizable value 可变现净值 au}s=ua~i
109.storeroom 仓库 Y hS{$Z
110.sale invoice 销售发票
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111.price list 价目表 /0
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112.positive confirmation request 积极式询证函 +SyUWoM
113.negative confirmation request 消极式询证函 s
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114.purchase requisition 请购单 0#<WOns1
115.receiving report 验收报告 $}db /hY*
116.gross margin 毛利 r4EoJyt
117.manufacturing overhead 制造费用 _@~PL>g"p
118.material requisition 领料单 rfX=*mjt
119.inventory-taking 存货盘点 Y3<b~!f
120.bond certificate 债券 B_cgWJ*4
121.stock certificate 股票 [NL -!
122.audit report 审计报告 5E`JD
123.entity 被审计单位 w?_`/oqd|
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 s047"Q
126.qualified opinion 保留意见 .ots?Ns
127.disclaimer of opinion 无法表示意见 0TmZ*?3!4
128.adverse opinion 否定意见