61.assessed level of material misstatement risk 重大错报风险的评估水平
v{(^1cX ePr&!Tz# 62.simall business 小规模企业
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^q2(r \!k1a^ZP 63.accounting system
会计系统
ex::m& -&3hEv5 64.test of control 控制测试
mzeY%A<0^ %K>,xiD) 65.walk-through test 穿行测试
}\%Fi/6Z{ "Q!(52_@J 66.communication 沟通
qyF{f8pzq ~rDZ?~% 67.flow chart 流程图
@ o3T ?)kG A$m# 68.reperformance of internal control 重新执行
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{zn!vJX 69.audit evidence
审计证据
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"3_ 70.substantive procedures 实质性程序
z2g3FUTX)b y0#u9t"Z; 71.assertions 认定
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` "t(p&;d 72.esistence 存在
EK;YiJ *1v[kWa? 73.occurrence 发生
G&i!Hs D)j(,vt 74.completeness 完整性
}|g\ 8jq VHCK2}ps 75.rights and obligations 权利和义务
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yzEM 76.valuation and allocation 计价和分摊
,cB\ Nd$W0YN: 77.cutoff 截止
hp#W9@NR `(YxI 78.accuracy 准确性
yf[~Yl>Ogw EdlTdn@A 79.classification 分类
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sE:M@`2L 81.supervision of counting 监盘
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t+ Xc?&_\. + 82.observation 观察
RloK,bg \.-}adKg 83.confirmation 函证
x4E7X_ Jtr"NS?a] 84.computation 计算
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+kzo*zW$L f"%{%M$K 86.vouch 核对
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k_n 87.trace 追查
WU71/PYm` A-ZN F4 88.audit sampling 审计抽样
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Wgm yXHUJgjl/ 90.expected error 预期误差
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n=y[CKS uI1q>[ 92.sampling risk 抽样风险
X*{2[+<o u*Pibgd< 93.non- sampling risk 非抽样风险
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W:6po> 9f&C 94.sampling unit 抽样单位
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$?{\iXZ 95.statistical sampling 统计抽样
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o, 97.the risk of under reliance 信赖不足风险
LUM@#3& m^ tFi7c 98.the risk of over reliance 信赖过度风险
3|'>`!hb ?4q4J8j 99.the risk of incorrect rejection 误拒风险
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Q'J9 Q9Kve3u-i 100. the risk of incorrect acceptance 误受风险
ki?S~'a 56zL"TF` 101.working trial balance 试算平衡表
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'#4J 6L"%e!be6 102.index and cross-referencing 索引和交叉索引
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d@XV:ae 103.cash receipt 现金收入
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NbgK@eV}+{ SL#0kc0x 105.bank statement 银行对账单
%oZ6l* _'{_gei_P 106.bank reconciliation 银行存款余额调节表
:h\Q;? H!5\v"]WB 107.balance sheet date
资产负债表日
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mlJ!:WG 3%E }JU?MM 109.storeroom 仓库
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P0Qx/ k1{K*O$e 110.sale invoice 销售发票
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yCY~=i 112.positive confirmation request 积极式询证函
kEOS{C%6R mH%yGBp_ 113.negative confirmation request 消极式询证函
g;qx">xJ`o IsZHelg 114.purchase requisition 请购单
Ta(Y:*Ri Z4S!NDMm~ 115.receiving report 验收报告
5-aj2>=7 lQ" p ! 116.gross margin 毛利
r'^Hg/Jzt >7I15U 117.manufacturing overhead 制造费用
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:z?f X*/ho 118.material requisition 领料单
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119.inventory-taking 存货盘点
Q=AavKn# UTH*bL5/J2 120.bond certificate 债券
F`gi_;c 6-z%633DL 121.stock certificate 股票
^@3sT,M,S 'p>Ra/4 122.audit report 审计报告
B@&4i?yJ /67 h&j 123.entity 被审计单位
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mNW0.} cq}EZ@ . 124.addressee of the audit report 审计报告的收件人
NidIVbT.A GFeQ%l`7F 125.unqualified opinion 无保留意见
a%kQl^I4 Al}6q{E9+8 126.qualified opinion 保留意见
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n8"/0kc: b\yXbyjZ3. 127.disclaimer of opinion 无法表示意见
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d! 128.adverse opinion 否定意见
yE:+Lo`> =/s>Q l 查看《
注会考试《审计》中的128个英文单词(一) 》
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