61.assessed level of material misstatement risk 重大错报风险的评估水平
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3;a 62.simall business 小规模企业
;_I8^? d zOIDU 63.accounting system
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$am$EU?s ^Za-`8#`L 64.test of control 控制测试
tBWrL{xLe 9c'xHO` 65.walk-through test 穿行测试
hJ? O],4J 9(7-{,c 66.communication 沟通
Beo@K|3GN J#(LlCs?@c 67.flow chart 流程图
qLG&WB 4G0m\[Du 68.reperformance of internal control 重新执行
|4zIfAO W:nef<WH 69.audit evidence
审计证据
v^NIx q}U \fdv]f 70.substantive procedures 实质性程序
2tEkj=fA- EU;9*W< 71.assertions 认定
QXFo1m FUb\e-Q= 72.esistence 存在
~P,lz!he_ n\D&!y[]F 73.occurrence 发生
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S 'ya{9EdlT 74.completeness 完整性
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0 ?4&e;83_#y 75.rights and obligations 权利和义务
U&OJXJdj a0E)2vt4 76.valuation and allocation 计价和分摊
|F[+k e wo/\]5 77.cutoff 截止
{9pZ)tB wv1iSfW 78.accuracy 准确性
9T9!kb {duz\k2 79.classification 分类
pa3{8x{9m H@>` F 80.inspection 检查
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; 81.supervision of counting 监盘
783,s_ ((;!<5-`s 82.observation 观察
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83.confirmation 函证
:\c ^*K(9 LA5(sp@O 84.computation 计算
#q$HQ&k ()?(I?II 85.analytical procedures 分析程序
4l'fCZhA} f~R(D0@ 86.vouch 核对
s^9Voi.y 5Ln,{vsv 87.trace 追查
,R\ \ % 4e7-0}0 88.audit sampling 审计抽样
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pYEMmZ?L Qd{CMmx 90.expected error 预期误差
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9' | I$G['`XX/ 92.sampling risk 抽样风险
J]'zIOQ !9e=_mY 93.non- sampling risk 非抽样风险
eM6<%?b SKN`2[ahD 94.sampling unit 抽样单位
adcE'fA<_ Wvh#:Z 95.statistical sampling 统计抽样
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#^; 97.the risk of under reliance 信赖不足风险
0Mm)`!TLSW ;igIZ$& 98.the risk of over reliance 信赖过度风险
_jVN&\A]mC g$-PR37( 99.the risk of incorrect rejection 误拒风险
qe#tj/aZ |HQW0 100. the risk of incorrect acceptance 误受风险
!;A\.~-!G M7~2iU<# 101.working trial balance 试算平衡表
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<kqo^ 102.index and cross-referencing 索引和交叉索引
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AZ2Ai 103.cash receipt 现金收入
/,yd+wcW# h[Y1?ln&h 104.cash disbursement 现金支出
0s[Hkhls !Ai@$tl[S 105.bank statement 银行对账单
f8dB-FlMm 2/^3WY1U 106.bank reconciliation 银行存款余额调节表
ZLejcYS \M^bD4';> 107.balance sheet date
资产负债表日
Lk8ek}o' (L&d!$,Dv 108.net realizable value 可变现净值
q|(HsLs H7n>Vx:L- 109.storeroom 仓库
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~ 110.sale invoice 销售发票
wi=v}R_ oG\Vxg* 111.price list 价目表
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112.positive confirmation request 积极式询证函
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Q197mN+0 Y:[u1~a 114.purchase requisition 请购单
rEWb" Y$_B1_ 115.receiving report 验收报告
DTL.Bsc-. h2R::/2. 116.gross margin 毛利
g2_"zDiw2 #*Ctwl,T 117.manufacturing overhead 制造费用
h:|qC`} ;e *!S}C, 118.material requisition 领料单
Dp9+HA9t UCj ld 119.inventory-taking 存货盘点
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8d'0N 120.bond certificate 债券
{P_.~0pc* kxv1Hn"`{E 121.stock certificate 股票
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~4'$yWG rey!{3U 123.entity 被审计单位
&^jXEz; Avb\{)s+ 124.addressee of the audit report 审计报告的收件人
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VOLj>w 125.unqualified opinion 无保留意见
NzvXN1_% zO6oT1I 126.qualified opinion 保留意见
i/Zd8+.n$ <e6#lFQqK 127.disclaimer of opinion 无法表示意见
O=7CMbS3 0g8NHkM:2a 128.adverse opinion 否定意见
+NUG @r1_U,0e 查看《
注会考试《审计》中的128个英文单词(一) 》
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