61.assessed level of material misstatement risk 重大错报风险的评估水平 o<A-ETx<
62.simall business 小规模企业 v9H
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63.accounting system 会计系统 z#!<[**&
64.test of control 控制测试 vFL$wr
65.walk-through test 穿行测试 :uAL(3pQ
66.communication 沟通 (LsVd2AbR
67.flow chart 流程图 %( OP
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68.reperformance of internal control 重新执行 AO`@&e]o
69.audit evidence 审计证据 @Nb/n
70.substantive procedures 实质性程序 2@bOy~$A
71.assertions 认定 Z4G%Ve[
72.esistence 存在 0m1V@3]7>
73.occurrence 发生 dm/3{\ 4
74.completeness 完整性 NUM!'+H_h
75.rights and obligations 权利和义务 %qcCv9
76.valuation and allocation 计价和分摊 {$EX :ID
77.cutoff 截止 D?y-Y
78.accuracy 准确性 ^nZ=B>Yn2
79.classification 分类 =xkaF)AW&v
80.inspection 检查 "tl{HM5u
81.supervision of counting 监盘 |?jgjn&RQ
82.observation 观察 GTB\95j]
83.confirmation 函证 J8\l'}?&
84.computation 计算 *-*V>ntvT$
85.analytical procedures 分析程序 ?J6Ek*E#
86.vouch 核对 +8ib928E
87.trace 追查 _t,aPowX
88.audit sampling 审计抽样 kj2qX9Ms
89.error 误差 L[44D6Vg
90.expected error 预期误差 ps:"0^7
91.population 总体 RUr ~u
92.sampling risk 抽样风险 ;e_us!Sn
93.non- sampling risk 非抽样风险 Wj3i*x$
94.sampling unit 抽样单位 [&~x5l
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95.statistical sampling 统计抽样 #O_%!7M{4
96.tolerable error 可容忍误差 >7@,,~3
97.the risk of under reliance 信赖不足风险 n]vCvmt
98.the risk of over reliance 信赖过度风险 8Mtd}{Fw*
99.the risk of incorrect rejection 误拒风险 %wl:>9]
100. the risk of incorrect acceptance 误受风险 +D
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101.working trial balance 试算平衡表 i'CK/l.H
102.index and cross-referencing 索引和交叉索引 Wk^{Tn/]
103.cash receipt 现金收入 0X99D2c
104.cash disbursement 现金支出 fph+05.%
105.bank statement 银行对账单 R7b-/
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106.bank reconciliation 银行存款余额调节表 ]Ls T
107.balance sheet date 资产负债表日 /)v+|%U
108.net realizable value 可变现净值 a(IE8:yU`
109.storeroom 仓库 X)(K|[
110.sale invoice 销售发票 R%LFFMVn
111.price list 价目表 IA}vN3
112.positive confirmation request 积极式询证函 %gn@B2z
113.negative confirmation request 消极式询证函 vD2(M1Q
114.purchase requisition 请购单 ai/]E6r
115.receiving report 验收报告 B}NJs,'FJ
116.gross margin 毛利 C<C^7-5
117.manufacturing overhead 制造费用 e`a4Gr
118.material requisition 领料单 lNc0znY
119.inventory-taking 存货盘点 UazK0{t<f
120.bond certificate 债券 ~Ih`
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121.stock certificate 股票 (Of`VT3ZOA
122.audit report 审计报告 vS ( Y_6
123.entity 被审计单位 oGZuYpa9
124.addressee of the audit report 审计报告的收件人 x| D|d}
125.unqualified opinion 无保留意见 gCYe^KJ
126.qualified opinion 保留意见 oFyB-vpYQV
127.disclaimer of opinion 无法表示意见 b!MN QGs
128.adverse opinion 否定意见