61.assessed level of material misstatement risk 重大错报风险的评估水平
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, 62.simall business 小规模企业
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u UkGUxQ,GU 63.accounting system
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VX- f~ >o[T#U 64.test of control 控制测试
E@N_~1 Db3tI# 65.walk-through test 穿行测试
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H:? 8,H 66.communication 沟通
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X I)sCWC:Mq~ 67.flow chart 流程图
6DExsB~@ [qb#>P2G3 68.reperformance of internal control 重新执行
vu*08<M~i| +XIN-8 69.audit evidence
审计证据
b.t]p )X7ZX#ttH 70.substantive procedures 实质性程序
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4f/8APA 71.assertions 认定
LOOv8'%O8 pQqZ4L6v 72.esistence 存在
<2R=!n@b\ z?K+LTf8 73.occurrence 发生
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n i.'f<z$< 74.completeness 完整性
Ig=4Z*au!g 6x.#K9@q4 75.rights and obligations 权利和义务
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6/i :|d3BuY 76.valuation and allocation 计价和分摊
dpE+[O_ 19lx;^b 77.cutoff 截止
&yP9vp=" \?}ZXKuJj 78.accuracy 准确性
AMkjoy3+] #kxg|G[Ol 79.classification 分类
<vPIC G) le1'r>E$ 80.inspection 检查
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\>1{^ 81.supervision of counting 监盘
6T)D6;@L )!OEa] 82.observation 观察
7o;}"Y1 x0 j$]$ 83.confirmation 函证
3ldOOQW% Z*leEwgz 84.computation 计算
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g 85.analytical procedures 分析程序
2avSsN{^ 4s3n|6 v 86.vouch 核对
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n!IgF8 m 'a3}vRV( 87.trace 追查
2vK{Yw /#.6IV( 88.audit sampling 审计抽样
k ELV]iWb 6Si z9 89.error 误差
sl`\g1<{` aP2 90.expected error 预期误差
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91.population 总体
l0]z Zcpt S3.Pqp_< 92.sampling risk 抽样风险
.( 75.^b2) a2sN$k 93.non- sampling risk 非抽样风险
XN??^1{J}] @m#7E4+ 94.sampling unit 抽样单位
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[ 95.statistical sampling 统计抽样
R ]HHbD&; {PdyKgM 96.tolerable error 可容忍误差
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$ 97.the risk of under reliance 信赖不足风险
BQ &|=a6 cO_En`F 98.the risk of over reliance 信赖过度风险
Bg Uf:PT cgml^k\k^ 99.the risk of incorrect rejection 误拒风险
# M%-q8 : 3*(kb1)& 100. the risk of incorrect acceptance 误受风险
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Py 101.working trial balance 试算平衡表
yX<Sk q n:' Mpux 102.index and cross-referencing 索引和交叉索引
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O5 103.cash receipt 现金收入
e")s1` sBB>O@4 104.cash disbursement 现金支出
l3rr2t wxN'Lv=R 105.bank statement 银行对账单
6-j><' "0pu_ 106.bank reconciliation 银行存款余额调节表
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|W< &Z#g/Hc 107.balance sheet date
资产负债表日
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9& jgK8} C 108.net realizable value 可变现净值
p0>W}+8fF {p=`"H> 109.storeroom 仓库
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qGJI2 110.sale invoice 销售发票
sWa`-gc STtjkZ6 111.price list 价目表
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au1uFu- 112.positive confirmation request 积极式询证函
\u9l4 Mj2`p#5wKh 113.negative confirmation request 消极式询证函
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Bm PuYAoKG 114.purchase requisition 请购单
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j0_)DG @FO=0_;y 116.gross margin 毛利
ga%gu9 YHSdaocp 117.manufacturing overhead 制造费用
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& Bi:%}8STH 118.material requisition 领料单
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0> pMndyuoJl 119.inventory-taking 存货盘点
{DlQTgP Kg4\:A7Sa. 120.bond certificate 债券
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8L }M7{~ov#s 121.stock certificate 股票
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z_nv|5" R2,Z`I 123.entity 被审计单位
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|muN.e 124.addressee of the audit report 审计报告的收件人
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?e2K wGy`0c]v? 125.unqualified opinion 无保留意见
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*62Cf[a 5!-+5TJI 128.adverse opinion 否定意见
weX%S? %j $r" 查看《
注会考试《审计》中的128个英文单词(一) 》
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