61.assessed level of material misstatement risk 重大错报风险的评估水平
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)ps~ a-\\A[E 62.simall business 小规模企业
BH _y0[y 8%OS ,Z 63.accounting system
会计系统
(u`[I4z` Q7oJ4rIP 64.test of control 控制测试
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@ 65.walk-through test 穿行测试
(.TkvUj` jT/SZ|S 66.communication 沟通
2Eg*Yb 1 VP^Yph 8R 67.flow chart 流程图
MkJ}dncg* /rp.H'hC 68.reperformance of internal control 重新执行
6||zwwk'. 5qo^SiB. 69.audit evidence
审计证据
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8#}2 Wlm%W>% 70.substantive procedures 实质性程序
D6&fDhO27 -'&4No 71.assertions 认定
QF:" >G WS6pm6@A*! 72.esistence 存在
qGG 9!sx 73.occurrence 发生
Rt!G:hy7 zh7#[#>t 74.completeness 完整性
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m8KV 75.rights and obligations 权利和义务
}}Ah-QU !%b.k6%>w 76.valuation and allocation 计价和分摊
AD$k`Cj DE3>F^ j 77.cutoff 截止
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OR L Pnq[r2#]: 78.accuracy 准确性
pVe@HJy6G s6<`#KFAg 79.classification 分类
Gs$<r~Tg `=b)fE 80.inspection 检查
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Dn_Sjhi 81.supervision of counting 监盘
t6p}LNm(V UKyOkuY:w 82.observation 观察
hU=n>g>nx "orZje9AC 83.confirmation 函证
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+D #UGtYD}" 85.analytical procedures 分析程序
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<(x[Qp/5P 87.trace 追查
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Qk- ^6;n@ 88.audit sampling 审计抽样
3DRbCKNL 4"72 89.error 误差
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m}w~ d / 91.population 总体
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Y<m *IWO ,! 92.sampling risk 抽样风险
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) ,aS6|~ac4 93.non- sampling risk 非抽样风险
:3F&NsgHH [O*5\&6 94.sampling unit 抽样单位
6LZ(bP'd; Ho[Kxe[c 95.statistical sampling 统计抽样
ZY-UQ4_|u /NFv?~</k 96.tolerable error 可容忍误差
O57n<J'6 [?uiM^& 97.the risk of under reliance 信赖不足风险
-;=0dfC( 68 d\s4 98.the risk of over reliance 信赖过度风险
LY}%|w "3CQ0 99.the risk of incorrect rejection 误拒风险
zOA{S~> j|3p.Cy 100. the risk of incorrect acceptance 误受风险
G]5m@;~l5 Q#NXJvI 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
=N,9#o6^ CuRYtY@9 103.cash receipt 现金收入
5Z{i't0CQ HNN,1MN 104.cash disbursement 现金支出
5D0O.v 1(0LX^% 105.bank statement 银行对账单
I]N?}]uZ D?~`L[}I!} 106.bank reconciliation 银行存款余额调节表
BeZr5I"`} Zh. 5\&bm 107.balance sheet date
资产负债表日
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[;}8u> `hYj0:*)S$ 108.net realizable value 可变现净值
Up?w>ly v^2q\A-? 109.storeroom 仓库
*( ~7H6 6J[ {?, 110.sale invoice 销售发票
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F?Cx"JYix 111.price list 价目表
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7Pspx'u 112.positive confirmation request 积极式询证函
^(7<L<H <PL94 113.negative confirmation request 消极式询证函
&rs+x< MKIX(r(| 114.purchase requisition 请购单
dH"wYMNL "<6X=|C 115.receiving report 验收报告
&P'cf|KI WVDkCo@ 116.gross margin 毛利
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16j#'R 5P~{*of 117.manufacturing overhead 制造费用
2(V;OWY(@ x]o~ %h$ 118.material requisition 领料单
z0[_5Cm/ guJS;VC6U 119.inventory-taking 存货盘点
=`fJ C}grY5: 120.bond certificate 债券
BUR96YN. V'TBt=!=] 121.stock certificate 股票
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LS03 27 AA[(rw 122.audit report 审计报告
. 7WNd/WG !p$z8~ 123.entity 被审计单位
Ax &Z= 6qfL-( G 124.addressee of the audit report 审计报告的收件人
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hUy"XXpr 125.unqualified opinion 无保留意见
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F)dJws7- 126.qualified opinion 保留意见
67Z@Hg +>BLox6 127.disclaimer of opinion 无法表示意见
-Lh\] G&qO{" Js 128.adverse opinion 否定意见
r(= +o+e*B7Eh 查看《
注会考试《审计》中的128个英文单词(一) 》
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