61.assessed level of material misstatement risk 重大错报风险的评估水平
fAJyD`]Z Bj7*2} 62.simall business 小规模企业
!` 1h *} [WDzaRzd 63.accounting system
会计系统
oEX,\@+u GQt5GOt 64.test of control 控制测试
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%u<F !l*A3qA 65.walk-through test 穿行测试
|*?N#0s5h l`\L@~l n 66.communication 沟通
qlcd[Y*B A"S"La%" 67.flow chart 流程图
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NAo.79 68.reperformance of internal control 重新执行
GXZ="3W | ;"&?Okz 69.audit evidence
审计证据
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yh6QA^ 70.substantive procedures 实质性程序
k5< n:dS +c_AAMe 71.assertions 认定
r $S9/ 0'd@8]|H 72.esistence 存在
im*sSz 0 ( $tu 73.occurrence 发生
L<V20d9 6Y2,fW8i, 74.completeness 完整性
Z`*V9 OD'~t,St 75.rights and obligations 权利和义务
U,2OofLM w}1IP- 76.valuation and allocation 计价和分摊
vGyQ306 .!~ysy 77.cutoff 截止
aX.BaK6I k$v7@|Aw 78.accuracy 准确性
gp9O%g3' S+06pj4Ie 79.classification 分类
W,~*pyLdO @ fMlbJq 80.inspection 检查
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pH| 81.supervision of counting 监盘
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82.observation 观察
Fe[6Y<x+: }F1Asn 83.confirmation 函证
AkW,Fp1e :vi %7 84.computation 计算
)%jS9e{d w8D8\`i!" 85.analytical procedures 分析程序
eQQVfEvS Jha*BaD~N 86.vouch 核对
O#igH ,;6%s>Cvd( 87.trace 追查
q"Bd-?9 UP-2{zb |? 88.audit sampling 审计抽样
PE7V1U#$o, =x w:@(]{ 89.error 误差
7h9oY<W [vtDtwL 90.expected error 预期误差
M(8xwo-W x75;-q 91.population 总体
"Io-%Su+ rKPsv*w 92.sampling risk 抽样风险
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J>dj]1I bY`Chb. 94.sampling unit 抽样单位
6Hc25NuQZ yzpa\[^ 95.statistical sampling 统计抽样
w8o?wx* f~d=1 96.tolerable error 可容忍误差
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.Vy iP7KM*ks 97.the risk of under reliance 信赖不足风险
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1] &\?{%xj 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
yMNOjs'c { 21$^k5 100. the risk of incorrect acceptance 误受风险
EHe-wC lItr*,A] 101.working trial balance 试算平衡表
)P1NX"A qyyLU@hd 102.index and cross-referencing 索引和交叉索引
0wBr_b! Kc9)Lzu+ 103.cash receipt 现金收入
FlS)m` #oGvxc7 104.cash disbursement 现金支出
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T 5}NO~Xd< 105.bank statement 银行对账单
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<iCs 106.bank reconciliation 银行存款余额调节表
xT9+l1_ C~iFFh6: 107.balance sheet date
资产负债表日
bv[*jr;45 t[%=[pJHW 108.net realizable value 可变现净值
f2|On6/ :?%_JM5U 109.storeroom 仓库
`Geq, u*;53 43 110.sale invoice 销售发票
Q6Zh%\+h( BcGQpv&x 111.price list 价目表
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u A&'HlI%J 112.positive confirmation request 积极式询证函
;LT#/t)}< A[d'*n[ 113.negative confirmation request 消极式询证函
L3Q1az!Ct I^A01\p 114.purchase requisition 请购单
\b88=^ [/t/694 115.receiving report 验收报告
#iGz&S3iN$ }\ui}\ 116.gross margin 毛利
`V ++})5v PzTTL=G + 117.manufacturing overhead 制造费用
y+iuA@WCv **YNR:#Y 118.material requisition 领料单
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ELNA-ZKp f{Y|FjPp=E 121.stock certificate 股票
U7fE6&g Pq7tNM E 122.audit report 审计报告
{78*SR ~(0Y`+gC 123.entity 被审计单位
Iei4yDv ; lR^dT4 124.addressee of the audit report 审计报告的收件人
m~NWY$oI9[ &FvNz 125.unqualified opinion 无保留意见
U14dQ=~b/ VZlvmN 126.qualified opinion 保留意见
:* /`` 1aMBCh<}JN 127.disclaimer of opinion 无法表示意见
U ._1'pW 0_y%Qj^e 128.adverse opinion 否定意见
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9Mwj:)} @%cJjZ5y 查看《
注会考试《审计》中的128个英文单词(一) 》
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