61.assessed level of material misstatement risk 重大错报风险的评估水平 &W<7!U:2m
62.simall business 小规模企业 T+Oqd\05.+
63.accounting system 会计系统 t~Q9}+
64.test of control 控制测试 `ecseBn3d
65.walk-through test 穿行测试 ^m\o(R
66.communication 沟通 ,.,8-In^
67.flow chart 流程图 59E9K)c3
68.reperformance of internal control 重新执行 p Cz6[*kC
69.audit evidence 审计证据 O. * 0;5
70.substantive procedures 实质性程序 +f3Rzx]
71.assertions 认定 _4S^'FDo
72.esistence 存在 o E+'@
73.occurrence 发生 G%W9?4_K
74.completeness 完整性 }lZEdF9GhG
75.rights and obligations 权利和义务 ",#.?vT`
76.valuation and allocation 计价和分摊 9CDei~
77.cutoff 截止 oi #B7
78.accuracy 准确性 (NJ{>@&
79.classification 分类 jPh<VVQ$@
80.inspection 检查 c{q+h V=
81.supervision of counting 监盘 E_,/)U8
82.observation 观察 V DFgu
83.confirmation 函证 \/
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84.computation 计算 At7!Pas#@g
85.analytical procedures 分析程序 {cK<iQJ
86.vouch 核对 4]d^L>
87.trace 追查 qt8Y3:=8l
88.audit sampling 审计抽样 g6M>S1oOO
89.error 误差 QkrQM&Im
90.expected error 预期误差 v+ $3
91.population 总体 +B? qx
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92.sampling risk 抽样风险 HE}0_x.
93.non- sampling risk 非抽样风险 O& Y;/$w
94.sampling unit 抽样单位 4.9qB
95.statistical sampling 统计抽样 I9?\Jbqg
96.tolerable error 可容忍误差 axQ>~vWN/
97.the risk of under reliance 信赖不足风险 j0l,1=^>l
98.the risk of over reliance 信赖过度风险 m6Dm1'+
99.the risk of incorrect rejection 误拒风险 E$"NOR
100. the risk of incorrect acceptance 误受风险 e!u]l
101.working trial balance 试算平衡表 :6Ri%
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102.index and cross-referencing 索引和交叉索引 91R#
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103.cash receipt 现金收入 `YOYC
104.cash disbursement 现金支出 0]d;)_`@
105.bank statement 银行对账单 prJd'
106.bank reconciliation 银行存款余额调节表 gM96RY
107.balance sheet date 资产负债表日 Q 3WD!Z8y
108.net realizable value 可变现净值 j0l{M
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109.storeroom 仓库 J""Cgf
110.sale invoice 销售发票 =!TUf/O-
111.price list 价目表 P1F-Wy1
112.positive confirmation request 积极式询证函 ,%pCcM)
113.negative confirmation request 消极式询证函 d9{lj(2P
114.purchase requisition 请购单 *HrEh;3^J
115.receiving report 验收报告 f+e"`80$*C
116.gross margin 毛利 oW~W(h!
117.manufacturing overhead 制造费用 z}vT8qoX
118.material requisition 领料单 E'6>3n
119.inventory-taking 存货盘点 &xGdKH
120.bond certificate 债券 ()lgd7|+
121.stock certificate 股票 6,t6~Uo/
122.audit report 审计报告 Du_5iuMh
123.entity 被审计单位 4Kj.o
124.addressee of the audit report 审计报告的收件人 0cm34\*
125.unqualified opinion 无保留意见 .n\JY;"
126.qualified opinion 保留意见 jKUEs75]
127.disclaimer of opinion 无法表示意见 :zL)O
128.adverse opinion 否定意见