61.assessed level of material misstatement risk 重大错报风险的评估水平
gd%NkxmW *X'Y$x>f 62.simall business 小规模企业
60P#,o@G }zkHJxZgE 63.accounting system
会计系统
Tl(^ }\tdcTMgS 64.test of control 控制测试
"& ])lz[u mHV%I@`Y6 65.walk-through test 穿行测试
nKPYOY8^ 4r>6G/b8* 66.communication 沟通
sGyeb5c Wk~WOzr}^ 67.flow chart 流程图
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g&UagBj "?]{%-u 68.reperformance of internal control 重新执行
PDJr<E? v\KA'PmiP 69.audit evidence
审计证据
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pD 70.substantive procedures 实质性程序
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B#yX #pP[xE"Y 71.assertions 认定
7mI:|G /Y9>8XSc 72.esistence 存在
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od IV:( {G U&a 74.completeness 完整性
15%w 8u f!\lg 75.rights and obligations 权利和义务
>.Chl$)< XC4X-j3 76.valuation and allocation 计价和分摊
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.1( AqWUwK9T 77.cutoff 截止
-}nxJH ) ^8 z R 78.accuracy 准确性
}Mst jm `z{%(_+[ 79.classification 分类
/xsF90c\h "S8uoSF`> 80.inspection 检查
8$")%_1] Sh/T , 81.supervision of counting 监盘
^N7e76VwR DK$X2B"c V 82.observation 观察
0"kbrv2y kStnb?nk 83.confirmation 函证
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##N \n$u)Xj~6^ 84.computation 计算
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o`_ GGNvu)" 85.analytical procedures 分析程序
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{p%<r{ < vL,*.zd 86.vouch 核对
Wr<j!>J6Ki SQ44 87.trace 追查
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i*|\KM?P 88.audit sampling 审计抽样
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Kf>A\l^X7 wb]%m1H`: 90.expected error 预期误差
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Jy)KqdkX+ k[bD\' 92.sampling risk 抽样风险
MLoYnR^ @LS@cCC,a 93.non- sampling risk 非抽样风险
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8cU}I4| 94.sampling unit 抽样单位
b<a4'M v'U{/ ,x 95.statistical sampling 统计抽样
'?!zG{x % W=b?: 96.tolerable error 可容忍误差
kqM045W7 1$D_6U:H0 97.the risk of under reliance 信赖不足风险
!j:9`XD| 4.Q} 1%ZN 98.the risk of over reliance 信赖过度风险
o^^rJk |%J {RA 99.the risk of incorrect rejection 误拒风险
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H TV<'8L 100. the risk of incorrect acceptance 误受风险
|bq$xp d@ i}-; 101.working trial balance 试算平衡表
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{{B%f. 102.index and cross-referencing 索引和交叉索引
P#RR9>Q }RzWJ@QD< 103.cash receipt 现金收入
d*jMZ%@uS H| 8Qp* 104.cash disbursement 现金支出
8"U. Hnu )we}6sE" 105.bank statement 银行对账单
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Z=I}> byLft1 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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_p 6! 108.net realizable value 可变现净值
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=osv3>&q 109.storeroom 仓库
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w9, 110.sale invoice 销售发票
,{BaePMp t/cY=Wp 111.price list 价目表
:<hXH^n vd[}Gd 112.positive confirmation request 积极式询证函
,quoRan {)BTR %t 113.negative confirmation request 消极式询证函
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JBXrFC; l5zS 115.receiving report 验收报告
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wpA :pGaFWkvO 116.gross margin 毛利
Fx;QU)1l3 P>s[tM 117.manufacturing overhead 制造费用
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F({HP)9b ~R22?g. 119.inventory-taking 存货盘点
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} Ov-icDMm 120.bond certificate 债券
f4Xk,1Is KVn []@# 121.stock certificate 股票
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Y8m1M-#w j6Yy6X] 123.entity 被审计单位
}s(N6 a&( g;2?F[8Th 124.addressee of the audit report 审计报告的收件人
wN;^[F d8[J@M53|T 125.unqualified opinion 无保留意见
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bM) 126.qualified opinion 保留意见
` :o4'CG rEB@$C^ 127.disclaimer of opinion 无法表示意见
QR%mj*@Wle bYEy<7)x 128.adverse opinion 否定意见
0`X]o'RxS %p2Sh)@M 查看《
注会考试《审计》中的128个英文单词(一) 》
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