61.assessed level of material misstatement risk 重大错报风险的评估水平
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@wT,?kD HVk3F|]V 62.simall business 小规模企业
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P 69W ^U`[P@T 63.accounting system
会计系统
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^ bBDgyFSI< 64.test of control 控制测试
yV`!Fq 1k f|b|\/.= 65.walk-through test 穿行测试
2+Fq'! 1"!<e$&$X 66.communication 沟通
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kktD'n V;)'FJ)] 67.flow chart 流程图
6X'RCJu% )@Bt[mfrVD 68.reperformance of internal control 重新执行
w[VWk !UgJ^v 69.audit evidence
审计证据
rW1>t+ <89js87 70.substantive procedures 实质性程序
35c9c(A FoEZ1O< 71.assertions 认定
Z4t9q`}h 3z5,4ps 72.esistence 存在
DE. Pw+5<. DVCc^5# 73.occurrence 发生
g0ug:- R !E$S&zVMQ 74.completeness 完整性
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+>~ 3S.rIai+ 75.rights and obligations 权利和义务
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CRx| 76.valuation and allocation 计价和分摊
"b} ^xy ,ciNoP*-~% 77.cutoff 截止
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0V a_pkUOu6 78.accuracy 准确性
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y S&]JY 79.classification 分类
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"h,{ 4RdpROK 80.inspection 检查
~v<r\8`OI2 ) d\Se9! 81.supervision of counting 监盘
Q[g%((DL E=7"}; 82.observation 观察
R;,&CQUl 27Lya!/ 83.confirmation 函证
Oj<2_u /'">H-r 84.computation 计算
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p6jR,m8S 85.analytical procedures 分析程序
?+dI/jB4X &5zUk++ 86.vouch 核对
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JU"!qXQr M,mj{OY~x 89.error 误差
g]d@X_ &D 8U=M.FFp 90.expected error 预期误差
EJL45R> ;r`[6[AG 91.population 总体
6 !+"7r6 ~A"ODLgU9 92.sampling risk 抽样风险
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=Ybbh`$< 0w(<pNA 94.sampling unit 抽样单位
Z1q'4h=F. LsBDfp5/ 95.statistical sampling 统计抽样
Url8Z\;aM _}Z*%sT 96.tolerable error 可容忍误差
NO6. qWl Zso.3FR, 97.the risk of under reliance 信赖不足风险
)_+#yaC ,`H=%# 98.the risk of over reliance 信赖过度风险
/T_tI R> ~~kIA"U 99.the risk of incorrect rejection 误拒风险
^=W%G^jJy cZ o]*Gv. 100. the risk of incorrect acceptance 误受风险
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%OW[rbE. 101.working trial balance 试算平衡表
GDOaZi !fz`O>-mZ 102.index and cross-referencing 索引和交叉索引
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/ShT (|bht 0 103.cash receipt 现金收入
@NX^__sa [[TB.'k 104.cash disbursement 现金支出
\Z57U NI a}e7Q<cGj 105.bank statement 银行对账单
' OJXllGi C'mmo&Pd 106.bank reconciliation 银行存款余额调节表
l`,`N+FG BNaZD<< 107.balance sheet date
资产负债表日
>"ZTyrK Wx:_F; 108.net realizable value 可变现净值
)w/f 'fq 93YD\R+q 109.storeroom 仓库
=Jem.Ph i?|K+"=D 110.sale invoice 销售发票
y(N-1 y)/d- 111.price list 价目表
hWDgMmo7 8l)l9;4 6 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
9>zN 27 tD>m%1'& 114.purchase requisition 请购单
L{(r@Vu j*+r`CX 115.receiving report 验收报告
'}XW ]kc_wFT< 116.gross margin 毛利
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{\0 R[+d 117.manufacturing overhead 制造费用
sW=@G'}3 R HF;AX n 118.material requisition 领料单
: l]>nF4 oNiS"\t 119.inventory-taking 存货盘点
Y&gfe8%5N 2%WZ-l!i 120.bond certificate 债券
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A"9aEOX-?i ]qpcA6%a| 122.audit report 审计报告
6aK%s{%3s R~c(^.|r 123.entity 被审计单位
H|,{^b@9 vTB*J,6. 124.addressee of the audit report 审计报告的收件人
',O@0L]L 0<>iMr D 125.unqualified opinion 无保留意见
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q1TR DJ<e=F! 126.qualified opinion 保留意见
u1<xt1K i%\nJs* 127.disclaimer of opinion 无法表示意见
.h*&$c/l FtF!Dtv 128.adverse opinion 否定意见
m"v` E7G Jg%sl&65 查看《
注会考试《审计》中的128个英文单词(一) 》
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