61.assessed level of material misstatement risk 重大错报风险的评估水平 #{8n<sE
62.simall business 小规模企业 JtrLTo
63.accounting system 会计系统 7#BpGQJQ
64.test of control 控制测试 0 oFRcU
65.walk-through test 穿行测试 iCYo?>
66.communication 沟通 Gmi$Nl!~
67.flow chart 流程图 E|jbbCZy2
68.reperformance of internal control 重新执行 HJ2r~KIw
69.audit evidence 审计证据 ie!ik
70.substantive procedures 实质性程序 |-c)OS3#D
71.assertions 认定 nRmZu\(Ow|
72.esistence 存在 OBCRZ
73.occurrence 发生 xxh(VQdg
74.completeness 完整性 +)4_1i4"x
75.rights and obligations 权利和义务 9_mys}+
76.valuation and allocation 计价和分摊 <-:gaA`KM
77.cutoff 截止 BEkxH.
78.accuracy 准确性 PZQn]lbak
79.classification 分类 k%?fy
80.inspection 检查 TrHz(no
81.supervision of counting 监盘 W^Jh'^E
82.observation 观察 6+9inWTT(
83.confirmation 函证 Ih]'OaE
84.computation 计算 Jm|eZDp
85.analytical procedures 分析程序 09{B6l6P
86.vouch 核对 8%s_~Yc
87.trace 追查 8pfQAzl
88.audit sampling 审计抽样 mRT`'f
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89.error 误差 OE(Z)|LF
90.expected error 预期误差 V3'QA1$
91.population 总体 ?th`5K30
92.sampling risk 抽样风险 R
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93.non- sampling risk 非抽样风险 NX^%a1D!
94.sampling unit 抽样单位 &xlz80%
95.statistical sampling 统计抽样 %{*}KsS`p
96.tolerable error 可容忍误差 > !thxG/_
97.the risk of under reliance 信赖不足风险 {BBL`tg60
98.the risk of over reliance 信赖过度风险 vt3yCS
99.the risk of incorrect rejection 误拒风险 e5_:15%R\
100. the risk of incorrect acceptance 误受风险 p-H q\DP
101.working trial balance 试算平衡表 777N0,o(
102.index and cross-referencing 索引和交叉索引 6_a42#
103.cash receipt 现金收入 `Tx1?]
104.cash disbursement 现金支出 821@qr|`e
105.bank statement 银行对账单 jjgjeY
106.bank reconciliation 银行存款余额调节表 2G'Au} q0n
107.balance sheet date 资产负债表日 x;,H>!r"i
108.net realizable value 可变现净值 ,[rh7_
109.storeroom 仓库 HY.??
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110.sale invoice 销售发票 F)mlCGv:R
111.price list 价目表 ewYZ} "o
112.positive confirmation request 积极式询证函 SbmakNWJ}
113.negative confirmation request 消极式询证函 t0*JinKI
114.purchase requisition 请购单 $=/.oh
115.receiving report 验收报告 jFBLElE
116.gross margin 毛利
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117.manufacturing overhead 制造费用 ,4hQ#x
118.material requisition 领料单 0s"g%gq|
119.inventory-taking 存货盘点 8S_i;
120.bond certificate 债券 ;Jex#+H(:D
121.stock certificate 股票 w\U
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122.audit report 审计报告 ?d)I!x,;;
123.entity 被审计单位 Cf'O*RFD
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
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126.qualified opinion 保留意见 IT a8*Myj
127.disclaimer of opinion 无法表示意见 Ij_Y+Mnl4:
128.adverse opinion 否定意见