61.assessed level of material misstatement risk 重大错报风险的评估水平
%,*$D}H d4^`}6@ 62.simall business 小规模企业
B)SLG]72f M@UVpQwgv 63.accounting system
会计系统
'md0] R| v[k5.\No 64.test of control 控制测试
LX+5|u 0Ce]V,i6C> 65.walk-through test 穿行测试
zzpZ19"`1 XFZ~ #DT& 66.communication 沟通
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HaNboYW_K 67.flow chart 流程图
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+0zhS 8|1^|B(l 68.reperformance of internal control 重新执行
h+UnZfm US&B!Q:v 69.audit evidence
审计证据
[G|mY6F^ #G^A-yjn 70.substantive procedures 实质性程序
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l>.mK() i\}:hU-U 71.assertions 认定
&wH:aD t@zdmy 72.esistence 存在
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73.occurrence 发生
X!,@j\L mS=r(3# 74.completeness 完整性
|(IO=V4P Ibr%d2yS= 75.rights and obligations 权利和义务
$ACx*e% \|=mD}N 76.valuation and allocation 计价和分摊
Va<HU:< )6oGF>o> 77.cutoff 截止
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"L)c 5fjd{Y[k 78.accuracy 准确性
Wsz0yHD[` =jAFgwP\ 79.classification 分类
Se^^E.Z,W 0~A#>R' 80.inspection 检查
3fS}:!sQ 9t:] 81.supervision of counting 监盘
:J_oj:0r"f {ShgJ;! Q 82.observation 观察
l[h'6+o I2Ev~! 83.confirmation 函证
_2Py\+$ qt?*MyfV 84.computation 计算
}7/e8 O2 n@>wwp 85.analytical procedures 分析程序
+c,[ Q ^QL 877 86.vouch 核对
59 2;W-y x1[?5n6 87.trace 追查
85Y|CN] vQ *:"^[Ckc 88.audit sampling 审计抽样
Y*YFB|f? Buc_9Kzw<+ 89.error 误差
I}0_nge [=M% 90.expected error 预期误差
YcM;S 649 != 91.population 总体
y;`eDS'0.N t8J/\f= 92.sampling risk 抽样风险
@|A| ? Nj)6_& 93.non- sampling risk 非抽样风险
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u@ ?-~I<f]_ 96.tolerable error 可容忍误差
K b(9)Re N +Sq}hI 97.the risk of under reliance 信赖不足风险
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$Xf (^K 98.the risk of over reliance 信赖过度风险
$[CA&Y. =Viy^ieN$ 99.the risk of incorrect rejection 误拒风险
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ohZx03 >M4"|W U_ 101.working trial balance 试算平衡表
W'/>et &^QPkX@p 102.index and cross-referencing 索引和交叉索引
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zq+@2: 103.cash receipt 现金收入
A" !n1P /^<en(0=P 104.cash disbursement 现金支出
#+jUhxq ;;#nV$ 105.bank statement 银行对账单
JeQ[qQ "kSwa16O 106.bank reconciliation 银行存款余额调节表
/tKGwX]y R}%8s* 107.balance sheet date
资产负债表日
0D3OE.$0 *o4%ul\3Y| 108.net realizable value 可变现净值
K8Zt:yP avNLV 109.storeroom 仓库
!#}>Hv^N fPQ|e"? 110.sale invoice 销售发票
RaNeZhF>M '`o[+. 111.price list 价目表
k|j:T[_ TVkcDS 112.positive confirmation request 积极式询证函
Yn<)k_kp }98-5'u.X 113.negative confirmation request 消极式询证函
r%-n*_?.s "iek,Y}j7 114.purchase requisition 请购单
xqWj|jA [j0w\{ 115.receiving report 验收报告
6VR[)T% P\(30 116.gross margin 毛利
otq,R6 ^ Oxa5Kfpa 117.manufacturing overhead 制造费用
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9 118.material requisition 领料单
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K%2I 3+ asP&n 120.bond certificate 债券
4A o{M 9[{sEg=C$e 121.stock certificate 股票
A2_Ls;] 6/7F">@j 122.audit report 审计报告
ZKQo#!} %!wq:~B1 123.entity 被审计单位
~XQ$aRl& IUawdB5CB 124.addressee of the audit report 审计报告的收件人
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} )52#:27F 125.unqualified opinion 无保留意见
;MZbL) BHclUwj 126.qualified opinion 保留意见
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K c}cG<F 128.adverse opinion 否定意见
T#N80BH[ .b~OMTHuvM 查看《
注会考试《审计》中的128个英文单词(一) 》
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