61.assessed level of material misstatement risk 重大错报风险的评估水平
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' .{t5_,P 62.simall business 小规模企业
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`td% 63.accounting system
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'>|Kd{J0 C~>0K,C0^ 64.test of control 控制测试
/V+7:WDj [g"nu0sOK 65.walk-through test 穿行测试
ehr\lcS< (kX:@9Pn 66.communication 沟通
$ZyOBxI 6W YVHG 67.flow chart 流程图
Jb> X$|N'% P*;[&Nn4 68.reperformance of internal control 重新执行
VSUWX1k4% M<l<n$rYS 69.audit evidence
审计证据
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EI] ;>ml@@Z 70.substantive procedures 实质性程序
:##$-K*W" GKWsJO5 n 71.assertions 认定
GJU(1%- eW<NDI&b 72.esistence 存在
NoF|j57?u' 9UteD@* 73.occurrence 发生
:/Pxf N5 'tMD=MH 74.completeness 完整性
fA1{-JzV<4 Y<Ae_yLa 75.rights and obligations 权利和义务
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ZZ &QQ6F>'T 76.valuation and allocation 计价和分摊
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9 &,` 77.cutoff 截止
} @3q;u ) 9k9}57m.i 78.accuracy 准确性
nZYO}bv\ "-:g.x*d 79.classification 分类
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w$#t 80.inspection 检查
^pY8'LF6 73u97oe>1 81.supervision of counting 监盘
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p\E| op-\|<i 82.observation 观察
[q0^Bn}h 7nxH>.,Q> 83.confirmation 函证
k]-Q3V Fku<|1}&y 84.computation 计算
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85.analytical procedures 分析程序
M;AvOk|& keQRS+9 86.vouch 核对
?%ltoezf S1~EJa5H 87.trace 追查
3 TV4|&W; XCxxm3t 88.audit sampling 审计抽样
B )\;Ja u^'X>n)oL# 89.error 误差
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9Io/ mss.\ 90.expected error 预期误差
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3,hu3"@k 91.population 总体
q!><:"#[G m#_M"B.cm 92.sampling risk 抽样风险
rOYYZ)Qw fpO2bD%$8 93.non- sampling risk 非抽样风险
~-sG&u> p,(W?.ZDN? 94.sampling unit 抽样单位
z wwJyy%/ 23houS 95.statistical sampling 统计抽样
5K&A2zC| N<KsQsy= 96.tolerable error 可容忍误差
e6 <9`Xg 5~[][VV^ 97.the risk of under reliance 信赖不足风险
I+3=|Vef 9G7Br s: 98.the risk of over reliance 信赖过度风险
ZifDU@J$t eQ[}ALIq 99.the risk of incorrect rejection 误拒风险
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o$ ,j(E>g3 100. the risk of incorrect acceptance 误受风险
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eFdu oxnI/Z 101.working trial balance 试算平衡表
"8a ?KQ ?-0, x|ul 102.index and cross-referencing 索引和交叉索引
96; gzG@1! f"AT@Ga] 103.cash receipt 现金收入
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g% 104.cash disbursement 现金支出
&(p5z4Df <4zSh3 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
N<Ym&$xR "So"oT1 107.balance sheet date
资产负债表日
&?xtmg<d 0#m=76[b 108.net realizable value 可变现净值
QTN24 q4 u35"oLV6}# 109.storeroom 仓库
[yc7F0Aw KCp9P2kv. 110.sale invoice 销售发票
a>d`g =CdrhP_ 111.price list 价目表
w7q6v> 68<W6z 112.positive confirmation request 积极式询证函
1IT(5Mleb AG;KXL[V 113.negative confirmation request 消极式询证函
79o=HiOF99 7>0/$i#'Vl 114.purchase requisition 请购单
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115.receiving report 验收报告
P)Oe?z;G? ug"4P.wI 116.gross margin 毛利
Oc.8d< qM2m ! 117.manufacturing overhead 制造费用
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v$)Z~ 119.inventory-taking 存货盘点
0pH$MkQ Fo~q35uB 120.bond certificate 债券
_[l&{, {%&04yq+ 121.stock certificate 股票
|942#rM -QBM^L 122.audit report 审计报告
LN5q_ZvR U.I7p 123.entity 被审计单位
<*/Z>Z_c2 k;SKQN 124.addressee of the audit report 审计报告的收件人
\CS4aIp }w>UNGUMh 125.unqualified opinion 无保留意见
q @wX= *M>~$h7 126.qualified opinion 保留意见
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' 127.disclaimer of opinion 无法表示意见
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\"cV0 128.adverse opinion 否定意见
MhD=\Lpj\ %@q2 查看《
注会考试《审计》中的128个英文单词(一) 》
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