61.assessed level of material misstatement risk 重大错报风险的评估水平
2V~Yb1P [2&Fnmjk}X 62.simall business 小规模企业
.6/[X`* pl7!O9bo 63.accounting system
会计系统
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p[ cu SXv) 64.test of control 控制测试
E~N}m7kTl/ WcqYpPv 65.walk-through test 穿行测试
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CE_ H:~LL0Md% 66.communication 沟通
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V5 vWj|[| <rX 67.flow chart 流程图
QTP1u 5gEUE {S 68.reperformance of internal control 重新执行
bf rBHW# ^KlMBKWyB 69.audit evidence
审计证据
szKs9er& yWX:`*GV 70.substantive procedures 实质性程序
/5wvXk|@ *_^AK=i 71.assertions 认定
0}w>8L7i{ .e]!i(5I 72.esistence 存在
`aSz"4Wd 5HJ6[.HO 73.occurrence 发生
{@C+Js5 A\ LTAp(I 74.completeness 完整性
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FTk!Mn88 }l_) d 76.valuation and allocation 计价和分摊
.Cm wR$u& JEBx|U$'Y 77.cutoff 截止
Uh&MoIBs# 0iHK1Pt} 78.accuracy 准确性
XmXHs4 MMcHzRF 79.classification 分类
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vvdp?Z r,0> 40^ 80.inspection 检查
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bup;4~g 81.supervision of counting 监盘
! .!qJ% Z*` CK^^~ 82.observation 观察
;O.U-s P$w0.XZa 83.confirmation 函证
w3B*%x) iD{;!dUZ 84.computation 计算
UT>\u ?hmj0i;XC 85.analytical procedures 分析程序
YSeXCJ:Iy cMtkdIO 86.vouch 核对
J *^|ojX Z7Mc.[C 87.trace 追查
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6Zkus20 wUl}x)xo 89.error 误差
L,\ Yj Yuh t<:` 90.expected error 预期误差
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dG6Mo76 m&o&XVC 92.sampling risk 抽样风险
8l)^#"ySA 'w!Hjq]$ 93.non- sampling risk 非抽样风险
> \KBXS} !U*i13 94.sampling unit 抽样单位
ESb o6oZk0 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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0I 97.the risk of under reliance 信赖不足风险
,AACE7%l t0Ec`+) 98.the risk of over reliance 信赖过度风险
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8n1Sy7K!; <Gs)~T#' 100. the risk of incorrect acceptance 误受风险
=>/aM7] "y>l2V,4j% 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
fWF\V[ P ,5P6Y9 103.cash receipt 现金收入
yO$]9 C:$ l H 104.cash disbursement 现金支出
X[BKF8, mu|#(u 105.bank statement 银行对账单
8?P@<Do% 36.L1!d)pE 106.bank reconciliation 银行存款余额调节表
w^z}!/"]u b pExYyt 107.balance sheet date
资产负债表日
;o"}7'4*R% Rq9v+Xq2 108.net realizable value 可变现净值
z8jQaI]j B9Y "J 109.storeroom 仓库
#ZF|5r + El]Rrku 110.sale invoice 销售发票
=Tb~CT= |Pwb7:a3 111.price list 价目表
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W @dD70T 112.positive confirmation request 积极式询证函
vlOMB pA4oy 113.negative confirmation request 消极式询证函
A2$:p$[ >\3=h8zw 114.purchase requisition 请购单
WX]kez{<uP 3[aCy4O 115.receiving report 验收报告
q"`1cFD h#'(UZ 116.gross margin 毛利
j`ggg]"&$ Ah)_mxK 117.manufacturing overhead 制造费用
jsfyNl?6 >*B/Wy 118.material requisition 领料单
;40!2P8t #Ubzh`v 119.inventory-taking 存货盘点
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WsB$T 120.bond certificate 债券
69TQHJ[ k9'%8(7M: 121.stock certificate 股票
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/UcFB 123.entity 被审计单位
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s ={YW*1Xw 124.addressee of the audit report 审计报告的收件人
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rU}_` 8yA: C 125.unqualified opinion 无保留意见
v-2.OS<o d]$z&E 126.qualified opinion 保留意见
`lqMifD <0k(d:H- 127.disclaimer of opinion 无法表示意见
%}x/fq $ZH$x3; 128.adverse opinion 否定意见
-U'6fx) + CKmoC0. 查看《
注会考试《审计》中的128个英文单词(一) 》
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