61.assessed level of material misstatement risk 重大错报风险的评估水平
$A)i}M;uK 0\O*\w? 62.simall business 小规模企业
Oz!#);v w}^z1n 63.accounting system
会计系统
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]kx)/n-K kPF[E5 65.walk-through test 穿行测试
~aa`Y0Ws], LJDX6]4n 66.communication 沟通
Ath^UKO" S#dkJu]]# 67.flow chart 流程图
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X64OX9:YF 69.audit evidence
审计证据
o&)O&bNJ lG,/tMy 70.substantive procedures 实质性程序
{X<mr~ E6|!G 71.assertions 认定
%m1k^ h.FC:ym" 72.esistence 存在
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He="S3XON ZvEcExA- 74.completeness 完整性
m{Jo'*%8f iX qB-4" 75.rights and obligations 权利和义务
~,KAJ7O_ TDXLxoC? 76.valuation and allocation 计价和分摊
IO~d.Ra `W< 7. 77.cutoff 截止
_XIls*6AK 6*%3O=* 78.accuracy 准确性
-q\5)nY QPjmIO 79.classification 分类
gBz$RfyF q/~U[.C 80.inspection 检查
eYBo* `X]TIMc:Ad 81.supervision of counting 监盘
|&+g ,A _w epp ;~(xr 82.observation 观察
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DG}YQr.L 83.confirmation 函证
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UYxG8 b;K>Q!(| 84.computation 计算
[vb>5EhL! ",	 85.analytical procedures 分析程序
h"/FqO P]gksts9f. 86.vouch 核对
~Fv&z'R J8I_tF6 87.trace 追查
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%:oyHlz% 88.audit sampling 审计抽样
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89.error 误差
z:<mgp&/< *f|9A/*B3 90.expected error 预期误差
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r^@Xh 'bp*hqG[ 91.population 总体
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PD@ =ZM #_uW 92.sampling risk 抽样风险
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! 0.S].Y[ 94.sampling unit 抽样单位
|1J=wp)# 4K` N3 95.statistical sampling 统计抽样
vf(8*}'!Q Q#P=t83 96.tolerable error 可容忍误差
Dt?O_Bdv[ rhY>aj 97.the risk of under reliance 信赖不足风险
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<Ur(< WTV ,!_ 99.the risk of incorrect rejection 误拒风险
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oZ95 )'L, 100. the risk of incorrect acceptance 误受风险
A3ad9?LR[R o<P@:}K 101.working trial balance 试算平衡表
Bmuf[-}QW 1L1_x'tT% 102.index and cross-referencing 索引和交叉索引
?Z%Ja_}8ma x bF*4;^SI 103.cash receipt 现金收入
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\;#- 1\1a;Q3W%, 104.cash disbursement 现金支出
5zG6V2 7onMKMktM% 105.bank statement 银行对账单
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3U=q3{%1 106.bank reconciliation 银行存款余额调节表
qQN&uBQ[ <K!5N&vh 107.balance sheet date
资产负债表日
'Y3>+7bI q:sDNj)R\ 108.net realizable value 可变现净值
|`T3H5X> :0>wm@qCQ 109.storeroom 仓库
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|8}f q]q(zUtU 111.price list 价目表
9PhdoREb !J!zi 112.positive confirmation request 积极式询证函
T.="a2iS2 =Run 113.negative confirmation request 消极式询证函
?TLEZlB2" adtK$@Yeg 114.purchase requisition 请购单
;`g\T u b1{~j]"$L 115.receiving report 验收报告
J'^s5hxn+0 on(P 116.gross margin 毛利
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t`<`BY^ ]YkF^Pf!v 117.manufacturing overhead 制造费用
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0$l=ME( 8,2l >S 119.inventory-taking 存货盘点
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r:K)Q@ b6_*ljM 121.stock certificate 股票
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U,)Ngnd -yfyd$5j 123.entity 被审计单位
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$5; Q_/{TE/sO5 124.addressee of the audit report 审计报告的收件人
0TU~Q n"Ec %n 125.unqualified opinion 无保留意见
hZI9*=`," a{Y:hrd:Z 126.qualified opinion 保留意见
w<j6ln+nM E*IkI))X0 127.disclaimer of opinion 无法表示意见
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&w:"e'FG` H? N!F7s 查看《
注会考试《审计》中的128个英文单词(一) 》
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