61.assessed level of material misstatement risk 重大错报风险的评估水平
cErI%v}v0 90 {tI X 62.simall business 小规模企业
7-iIay1h" wV<7pi 63.accounting system
会计系统
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V] 64.test of control 控制测试
X\GM/A ,^T]UHRO 65.walk-through test 穿行测试
mE$dO3 N}/>r D 66.communication 沟通
4-4?IwS Z-Wfcnk 67.flow chart 流程图
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? dBEIMn@ 68.reperformance of internal control 重新执行
:=g.o;(/N w[fDk1H) 69.audit evidence
审计证据
&H;8QZ8uw E1q%gi4 Q% 70.substantive procedures 实质性程序
(}H ,ng'4 5rN_jC*U 71.assertions 认定
U ^#?&u IlZu~B9c 72.esistence 存在
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X B I;Lg 73.occurrence 发生
e9@(/+ =3+L#P=i9 74.completeness 完整性
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c>MY$-PD 75.rights and obligations 权利和义务
lSCY5[? OD4W}Y. 76.valuation and allocation 计价和分摊
H`|0-`q vo;5f[>4i 77.cutoff 截止
;~ee[W$1 FN{/.?w( 78.accuracy 准确性
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uO$K <q6`~F~| 79.classification 分类
[}k| p$OD*f_b 80.inspection 检查
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lV+ {visv{R< 81.supervision of counting 监盘
#eEvF 5ZsDgOeY 82.observation 观察
pI^=B-7 GVp 83.confirmation 函证
twbcuaCTW m.146 84.computation 计算
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K qRUCnCZs 85.analytical procedures 分析程序
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SO 86.vouch 核对
WB;J1TpM7 sA2o2~AmM 87.trace 追查
fv|%Ocm *^6k[3VY 88.audit sampling 审计抽样
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W9jNUZVXE# Sgx+V"bkT 90.expected error 预期误差
_DrnL}9I7 B{4"$Mi 91.population 总体
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5D 92.sampling risk 抽样风险
_X?y,# yHtGp%j 93.non- sampling risk 非抽样风险
yI *M[0 !r2}59J 94.sampling unit 抽样单位
S#hu2\9D, SE-} XI\ 95.statistical sampling 统计抽样
}kv) IJ !yk7HaP 96.tolerable error 可容忍误差
|y'b217t O{*GW0}55 97.the risk of under reliance 信赖不足风险
}o{!}g9 Ta,u-!/I 98.the risk of over reliance 信赖过度风险
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/KZE Do(PdF6A 99.the risk of incorrect rejection 误拒风险
xz="|HD); UT% #K % 100. the risk of incorrect acceptance 误受风险
{\F2*P @eA %(C 101.working trial balance 试算平衡表
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|J) ds 102.index and cross-referencing 索引和交叉索引
d7\k gh w# xncH:1 103.cash receipt 现金收入
!+%Az*ik <&*#famX 104.cash disbursement 现金支出
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>8ZN!@K 105.bank statement 银行对账单
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tsFS~ 106.bank reconciliation 银行存款余额调节表
,q/tyGj Am]2@ESUP 107.balance sheet date
资产负债表日
G!-7ic_4 #R5we3&p 108.net realizable value 可变现净值
k q/t]%( ?hP<@L6K 109.storeroom 仓库
t*5z1T? qZ `n Zi 110.sale invoice 销售发票
S a(yjF1 #_JA5W+E 111.price list 价目表
Smi%dp. XPGL3[w\V 112.positive confirmation request 积极式询证函
n.=e)* 5B8V$ X 113.negative confirmation request 消极式询证函
wpAw/-/ Xp<A@2wt? 114.purchase requisition 请购单
hP ,b-R9\ ^aGZJiyJ 115.receiving report 验收报告
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,*}N 116.gross margin 毛利
D|u^8\'. x&Q+|b% 117.manufacturing overhead 制造费用
!C9ps]6 3ybK6!g`[ 118.material requisition 领料单
wrZ7Sr!/V CwTS /G 119.inventory-taking 存货盘点
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R3N 121.stock certificate 股票
(= S"Kvb~# e;&{50VY 122.audit report 审计报告
Nb|3?c_ bIvJs9L 123.entity 被审计单位
4GMa5]Ft /Bg6z m 124.addressee of the audit report 审计报告的收件人
~u O:tL Ba"^K d` 125.unqualified opinion 无保留意见
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1kz9>;Ud6 INN/VDsJ 127.disclaimer of opinion 无法表示意见
|o; j0 lOWB^uS% 128.adverse opinion 否定意见
IS5.i95m m<X#W W)N 查看《
注会考试《审计》中的128个英文单词(一) 》
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