61.assessed level of material misstatement risk 重大错报风险的评估水平 bef_rH@`
62.simall business 小规模企业 WmY``
63.accounting system 会计系统 8>,jpAN}r
64.test of control 控制测试 {M-YHX>*;g
65.walk-through test 穿行测试 6f')6X'x
66.communication 沟通 ;r_F[E2z
67.flow chart 流程图 )E@A0 W
68.reperformance of internal control 重新执行 ![]``g2
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 'EDda
71.assertions 认定 1N7Kv4,
72.esistence 存在 =R*qP ;
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73.occurrence 发生 [<DZ
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74.completeness 完整性 3s/H2fz
75.rights and obligations 权利和义务 Oo"^%F~%
76.valuation and allocation 计价和分摊 CC#;c1t
77.cutoff 截止 Vn*tpbz
78.accuracy 准确性 8GvJ0Jq}U
79.classification 分类 /"eey(X
80.inspection 检查 |<:vY
81.supervision of counting 监盘 ]]Cb$$Td
82.observation 观察 {&jb5-*f
83.confirmation 函证 uV!^,,~
84.computation 计算 dZi"$ g
85.analytical procedures 分析程序 yzqVz_Fi*W
86.vouch 核对 O3I8k\
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87.trace 追查 UrqRx?#
88.audit sampling 审计抽样 UK<Nj<-'t
89.error 误差 6Yx4lWBR?
90.expected error 预期误差 j#cYS*^H
91.population 总体 xuqv6b.
92.sampling risk 抽样风险 vI>>\.ED
93.non- sampling risk 非抽样风险 =EHUR'
94.sampling unit 抽样单位 ^J$2?!~
95.statistical sampling 统计抽样 DRcNdO/1E
96.tolerable error 可容忍误差 N<~t3/Nm
97.the risk of under reliance 信赖不足风险 Ney/[
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98.the risk of over reliance 信赖过度风险 :A/d to
99.the risk of incorrect rejection 误拒风险 Y;?{
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100. the risk of incorrect acceptance 误受风险 O8h%3&
101.working trial balance 试算平衡表 <StN%2WQ1
102.index and cross-referencing 索引和交叉索引 z6*X%6,8
103.cash receipt 现金收入 Zl^\Q=*s
104.cash disbursement 现金支出 Wk)OkIFR
105.bank statement 银行对账单 u6AA4(
106.bank reconciliation 银行存款余额调节表 -[cTx[Z,
107.balance sheet date 资产负债表日 '.:z&gSqx0
108.net realizable value 可变现净值 G"h'_7
109.storeroom 仓库 vX/T3WV
110.sale invoice 销售发票 R%?9z 8-
111.price list 价目表 `aciXlqIF
112.positive confirmation request 积极式询证函 MF5[lK9e
113.negative confirmation request 消极式询证函 f|\onHI)>
114.purchase requisition 请购单 02c':a=7
115.receiving report 验收报告 3kybLOG
116.gross margin 毛利 P)P*Xqr#:
117.manufacturing overhead 制造费用 vSEuk}pk
118.material requisition 领料单 jYk&/@`Ly
119.inventory-taking 存货盘点 17%Mw@+
120.bond certificate 债券 nAv#?1cjz
121.stock certificate 股票 j0oR)du
122.audit report 审计报告 E|iQc8gr&
123.entity 被审计单位 ~"nxE
124.addressee of the audit report 审计报告的收件人 N sXHO
125.unqualified opinion 无保留意见 A1O'|7X
126.qualified opinion 保留意见 :tV*7S=)
127.disclaimer of opinion 无法表示意见 .(K)?r-g5
128.adverse opinion 否定意见