61.assessed level of material misstatement risk 重大错报风险的评估水平
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i$d n#R!`*[ 62.simall business 小规模企业
aG ,uF ])JJ`Z8Bk 63.accounting system
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F@M 64.test of control 控制测试
-_}EQ9Q BOG )JaDW 65.walk-through test 穿行测试
KXGs'D E0|aI4S4 66.communication 沟通
l%IOdco# (/M c$V 67.flow chart 流程图
p)ONw"sb 3m^BYr*y^ 68.reperformance of internal control 重新执行
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s0 69.audit evidence
审计证据
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+EB## 70.substantive procedures 实质性程序
Y:a(y*y< Dn[1BWM/7 71.assertions 认定
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Lw 72.esistence 存在
2*M*<p=v ![ QQF| 73.occurrence 发生
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o_ 7I|%GA_ 75.rights and obligations 权利和义务
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( {G}HZv%S U 76.valuation and allocation 计价和分摊
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77.cutoff 截止
?Z=v&d[o) qj1z>,\ 78.accuracy 准确性
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0iE 79.classification 分类
8syo_sC | l;.BlHyu 80.inspection 检查
ff#-USK^R Bag#An1 81.supervision of counting 监盘
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zCHr 82.observation 观察
?@1'WD t `T70FsSJ 83.confirmation 函证
\ p$0 a5-\=0L~ 84.computation 计算
1 XG-O BGX@n#: 85.analytical procedures 分析程序
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86.vouch 核对
+2SX4Kxu L3AwL)I 87.trace 追查
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gnXjd} 88.audit sampling 审计抽样
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X2cR+Ha0 89.error 误差
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2l- 90.expected error 预期误差
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]D%k)<YK 91.population 总体
rHlF& ET ?_aR-[XRg 92.sampling risk 抽样风险
$1+K}tP .jp]S4~ 93.non- sampling risk 非抽样风险
lQBM0|n 8-:k@W 94.sampling unit 抽样单位
"NU".q iIE(zw)H 95.statistical sampling 统计抽样
:,m)D775S G+uiZ(p> 96.tolerable error 可容忍误差
91H0mP>ki FE}!bKh 97.the risk of under reliance 信赖不足风险
Yys~p2 ]%|WE 98.the risk of over reliance 信赖过度风险
%v[Kk-d |8 bO5l: 99.the risk of incorrect rejection 误拒风险
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x( "Vq]|j,B/c 100. the risk of incorrect acceptance 误受风险
A+I&.\QAR L]d@D0.Z 101.working trial balance 试算平衡表
[+g@@\X4 N-`;\ 102.index and cross-referencing 索引和交叉索引
xXZKj LUck>l\l 103.cash receipt 现金收入
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x4Lb 104.cash disbursement 现金支出
toqzS!&.v WuFwt\U 105.bank statement 银行对账单
R: <@+z^A[ ^Pd37&B4V 106.bank reconciliation 银行存款余额调节表
4q13xX _I_?k+#WFe 107.balance sheet date
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`8;,&<U'` 1?|6odc 108.net realizable value 可变现净值
T:dm0i au =`~Z@IbdI 109.storeroom 仓库
mSzpRa =nx:GT3&[ 110.sale invoice 销售发票
liqR#< [Cj}nld 111.price list 价目表
P4j 8`}&/ 9xn23*Fo 112.positive confirmation request 积极式询证函
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*`SGX 113.negative confirmation request 消极式询证函
RR!!hY3 K s;2/Nc 114.purchase requisition 请购单
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l(#ke VtO;UN 116.gross margin 毛利
^YR|WK Y 8A^jD(| 117.manufacturing overhead 制造费用
[W$Z60?RR 1@^Ek8C 118.material requisition 领料单
s)YP%vn# a4(?]ND~6 119.inventory-taking 存货盘点
xs'kO= =+`j?1 120.bond certificate 债券
pEVgJ/> Ah>gC!F^ 121.stock certificate 股票
b"nG-0JR cZr G:\A 122.audit report 审计报告
a-5HIY5 .L7Yf+yFg 123.entity 被审计单位
{(Og/[ P$18Xno{ 124.addressee of the audit report 审计报告的收件人
?#m<\]S< FU\/JF.j 125.unqualified opinion 无保留意见
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K&;2 5U{4TeUH 126.qualified opinion 保留意见
T+WZE h zZ-$IX X 127.disclaimer of opinion 无法表示意见
[.;%\>Qk< LMFK3Gd[ 128.adverse opinion 否定意见
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+L&Q 查看《
注会考试《审计》中的128个英文单词(一) 》
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