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
hT?6sWa +T9Q_e* 63.accounting system
会计系统
Vwjk[ DOL \ jECSV| 64.test of control 控制测试
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Pt DhZ:#mM{ 65.walk-through test 穿行测试
]JH64~a "[k1D_PZ 66.communication 沟通
538fK9[ %B@! 67.flow chart 流程图
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J0=7'@(p 68.reperformance of internal control 重新执行
q(,cYu Kl{-z X 69.audit evidence
审计证据
)D;*DUtMVm VM7 !0 70.substantive procedures 实质性程序
=4eUAeH {w Re>AsnA[ 71.assertions 认定
n|WfaJQZ UEzsDJu 72.esistence 存在
<0#^7Z 5UE409Gn' 73.occurrence 发生
hR-K@fS%l' (?vK_{ 74.completeness 完整性
Z^+rQ.%n"& OOok hZd` 75.rights and obligations 权利和义务
/be=u@KV !DPF7x(-{ 76.valuation and allocation 计价和分摊
A^ViDP ,9d9_c.T 77.cutoff 截止
)n( Q i\)3l%AK]T 78.accuracy 准确性
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%t*[T ?n.)&ZIx0 80.inspection 检查
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81.supervision of counting 监盘
>^=gDJ\a A?8\Y{FQ 82.observation 观察
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x0A7O 83.confirmation 函证
sHdp "k:=Y7Dx 84.computation 计算
6V1:qp/6 yzR=A%V8A 85.analytical procedures 分析程序
je%l dY]/@ m2xBS!fm 86.vouch 核对
/ylc*3e'4 _7"5wB?|+ 87.trace 追查
'H|~u&? &J$##B 88.audit sampling 审计抽样
X`:'i?(yj d]SYP 89.error 误差
"$| Zr @pFj9[N 90.expected error 预期误差
_'!kuE,*1 wfR&li{ 91.population 总体
};b1aha G _w!a`w*3 92.sampling risk 抽样风险
}Cj8 O)]v;9oER 93.non- sampling risk 非抽样风险
gl8Ib<{ fvqd'2 t 94.sampling unit 抽样单位
c?E{fD"Fc3 =rFN1M/n{E 95.statistical sampling 统计抽样
!l 6dg& 1/;o 96.tolerable error 可容忍误差
=:=/Gz1 ,DQjDMjrf 97.the risk of under reliance 信赖不足风险
V5p0h~PK p?# pT}1 98.the risk of over reliance 信赖过度风险
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5(| iPj~I 99.the risk of incorrect rejection 误拒风险
RLVATM5 )d`mvZBn1 100. the risk of incorrect acceptance 误受风险
gb" 4B%Hm 8e&p\%1 101.working trial balance 试算平衡表
Q@S-f:! Z7a945Jd 102.index and cross-referencing 索引和交叉索引
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n V&cC 103.cash receipt 现金收入
UvJ;A ru9zTZZD 104.cash disbursement 现金支出
[k<1`z3 8b(!k FxD 105.bank statement 银行对账单
,Nm$i"Lg O;uG?.\ 106.bank reconciliation 银行存款余额调节表
=QOg 6 zjl!9M! 107.balance sheet date
资产负债表日
%, P>%'0 i|WQ0fD 108.net realizable value 可变现净值
E4z)Mr# eiVC"0-c} 109.storeroom 仓库
%aRT>_6" -NJ!g/ >mM 110.sale invoice 销售发票
(s<s@` 1q7tiMvV- 111.price list 价目表
lLhL`C! u=x+J=AH 112.positive confirmation request 积极式询证函
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% a EgjR^A1W2 113.negative confirmation request 消极式询证函
nh+l78 (Z]HX@"{J 114.purchase requisition 请购单
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: c9"r6j2m5 115.receiving report 验收报告
WKfkKk;G <AH1i@4 116.gross margin 毛利
=c.5874A` 2,q}Nq 117.manufacturing overhead 制造费用
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>$WQxbwM( 2Os1C}m 119.inventory-taking 存货盘点
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K<`osdp=& CNZ z]H 121.stock certificate 股票
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qo) 122.audit report 审计报告
b?X.U}62_ !E8X~DJ 123.entity 被审计单位
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/b RGKYW>$0RR 124.addressee of the audit report 审计报告的收件人
O/s$SX%g YHkcWz 125.unqualified opinion 无保留意见
{%lXY Myu Ysq'2 126.qualified opinion 保留意见
S8[=S g[RI.&? 127.disclaimer of opinion 无法表示意见
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'B fWfk[(M'9 128.adverse opinion 否定意见
[qUN 4x5b g9D^) V 查看《
注会考试《审计》中的128个英文单词(一) 》
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