61.assessed level of material misstatement risk 重大错报风险的评估水平
p=:Vpg<! 8</wQ6&| 62.simall business 小规模企业
%_W4\ +4-T_m/W/ 63.accounting system
会计系统
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k4iiL<| 64.test of control 控制测试
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65.walk-through test 穿行测试
dJgLS^1E ai-s9r'MI? 66.communication 沟通
?5EH/yV; l^	d 67.flow chart 流程图
}T4|Kyu? 0S4BV%7F 68.reperformance of internal control 重新执行
?)1Y|W'Rv xuvW6Q; 69.audit evidence
审计证据
qA GjR!=^ K#+?oFo: 70.substantive procedures 实质性程序
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?zBu`7j E<\$3G-do 72.esistence 存在
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ki%~ i#V(oSx 73.occurrence 发生
upuN$4m&{ tfU*U>j 74.completeness 完整性
g$s;;V/8e ^;_~mq. 75.rights and obligations 权利和义务
#Kb /tOp1 7,SQz6] 76.valuation and allocation 计价和分摊
@N4~|`?U MOD&3>NI 77.cutoff 截止
7Jlkn=9e: | @AXW 78.accuracy 准确性
>IIq_6Z# w&?XsO@0W 79.classification 分类
y`va6 %u{ FPY k`D 80.inspection 检查
w1G(s$;C 2Xl+}M.:Y 81.supervision of counting 监盘
U:TkO=/>: x{:U$[_ 82.observation 观察
-i8KJzPL f kumV|$Y?kA 83.confirmation 函证
*Y(59J2 J|BElBY 84.computation 计算
-LiGO #U }i!+d,|f 85.analytical procedures 分析程序
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:M 8QTry% 87.trace 追查
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@z(EEL zufphS| 88.audit sampling 审计抽样
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8]JU 2G~{x7/[@ 89.error 误差
FFqK tj's K(?V]Mxl6 90.expected error 预期误差
T!H(Y4A YcA. Bn|as 91.population 总体
;JkIZ8! {}$rN@OM$ 92.sampling risk 抽样风险
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WZS5 y8$3kXh 93.non- sampling risk 非抽样风险
lBfthLBa \>5sW8P]H` 94.sampling unit 抽样单位
iLnW5yy CC=I|/mBM 95.statistical sampling 统计抽样
X]y8-}Qf zdwQpB,+^ 96.tolerable error 可容忍误差
U:*rlA@_. TAUl{??, 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
j9k:!|(2' vt5w(}v( 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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b*Qd9 QT+kCN 102.index and cross-referencing 索引和交叉索引
8~(,qU8- N eA1g}ipm 103.cash receipt 现金收入
Wq3PN^ -Hm"Dx 104.cash disbursement 现金支出
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Hd^b 105.bank statement 银行对账单
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^oG9&"; h>bjG 106.bank reconciliation 银行存款余额调节表
a>vxox) % o*204BGB 107.balance sheet date
资产负债表日
rS>.!DiYr, yr},pB 108.net realizable value 可变现净值
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|WaWmp(pQ 109.storeroom 仓库
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oL~1M=r 110.sale invoice 销售发票
YQD`4ND cy@oAoBq 111.price list 价目表
QyA^9@iVs eM!Oc$C8[ 112.positive confirmation request 积极式询证函
Vb?wwx7= J?{sTj"KB 113.negative confirmation request 消极式询证函
<,DMD OF*E1BM 114.purchase requisition 请购单
P>q~ocq< imADjBR] 115.receiving report 验收报告
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";WN ]A[}:E 5} 116.gross margin 毛利
7J3A]>qU y3(~8n 117.manufacturing overhead 制造费用
cl`kd)"v Gu{1%bb#kL 118.material requisition 领料单
lFuW8G,-f@ ]foS.D, 119.inventory-taking 存货盘点
$~q{MX&J f]10^y5& 120.bond certificate 债券
N#-%b"( v3[ZPc;; 121.stock certificate 股票
bo/U5p B0RVtbK 122.audit report 审计报告
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0;a1 0b Gmu[UI}w8 124.addressee of the audit report 审计报告的收件人
Zah<e6L \gT({XU? 125.unqualified opinion 无保留意见
nd\$Y wy|b Hkr_ 126.qualified opinion 保留意见
O\q6T7bfRW jKcl{', 127.disclaimer of opinion 无法表示意见
@sa_/LH!K xTG5VBv 128.adverse opinion 否定意见
BV<_1WT} SIM>Lz 查看《
注会考试《审计》中的128个英文单词(一) 》
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