61.assessed level of material misstatement risk 重大错报风险的评估水平
3~I<f^K4 9b]*R.x:$& 62.simall business 小规模企业
g^)> -$= X_s;j5ur 63.accounting system
会计系统
F)e*w:D hl}#bZ8] 64.test of control 控制测试
?O4Dhu 4)2*|w 65.walk-through test 穿行测试
Sc Gmft3A !nVX .m9 66.communication 沟通
T<zonx1 /7S]%UY 67.flow chart 流程图
XP2=x_"y 8f^URN<x 68.reperformance of internal control 重新执行
E\m?0]W| ZM;EjS1 69.audit evidence
审计证据
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/UyW&]nK 70.substantive procedures 实质性程序
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71.assertions 认定
6El%T]^ e@]cI/j 72.esistence 存在
' 1P_* QH\*l~;B\ 73.occurrence 发生
tY# F8a& m$LZ3=v%8 74.completeness 完整性
p6=#LwL' SVq7qc9K? 75.rights and obligations 权利和义务
3%EwA\V( nj7Ri=lyS 76.valuation and allocation 计价和分摊
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c Ni8Wg_ AU'{aC+p 77.cutoff 截止
G#@<bg3 6w1:3~a 78.accuracy 准确性
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(OG@]|- KAsS= ` 80.inspection 检查
u]dpA kI[EG<N1k 81.supervision of counting 监盘
5,Q('t#J K=(&iq!VO 82.observation 观察
a}>GQu*y =Fj:#s 83.confirmation 函证
cQ+,F2 @XIwp2A{+ 84.computation 计算
\17)=W {Z?!*Ow 85.analytical procedures 分析程序
#='#`5_5 9h0|^ttF 86.vouch 核对
0e7v ?UT sJM}p5V 87.trace 追查
}+=@Ci D1g1"^~g 88.audit sampling 审计抽样
YYM W\KZFrV@ 89.error 误差
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[< KPO((G0& 90.expected error 预期误差
R,^FJ +M.|D,wg2 91.population 总体
3K0J6/mc iTK1I0 92.sampling risk 抽样风险
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F^ 93.non- sampling risk 非抽样风险
1^W Aps 3<`h/`ku 94.sampling unit 抽样单位
EhVnt#`Si ?b7vc^E& 95.statistical sampling 统计抽样
[R:O'AP}@} \Fe5<G'v 96.tolerable error 可容忍误差
B " B 1bDc ct 97.the risk of under reliance 信赖不足风险
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q 98.the risk of over reliance 信赖过度风险
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?w` 99.the risk of incorrect rejection 误拒风险
}`g*pp* ~,guw7F 100. the risk of incorrect acceptance 误受风险
02+^rqIx5 X>B/DT 101.working trial balance 试算平衡表
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AP~!YwLW Pb`sn5; 103.cash receipt 现金收入
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s`TBz8QO$ 104.cash disbursement 现金支出
F3f>pK5 |JDJ{;o 105.bank statement 银行对账单
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k l >L(F{c: 106.bank reconciliation 银行存款余额调节表
(l^lS=x d+w<y~\
q 107.balance sheet date
资产负债表日
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wb?hfe 108.net realizable value 可变现净值
*w6N& ~iSW^mi 109.storeroom 仓库
j)0R*_-B[ ?t"PawBWE 110.sale invoice 销售发票
m6gr!aT ~@O4>T+VW 111.price list 价目表
lu}[XN d"cfSH;h 112.positive confirmation request 积极式询证函
\r2qH0B th<]L<BP/ 113.negative confirmation request 消极式询证函
)}aF=% RAxz+1JT 114.purchase requisition 请购单
g:)vthOs D0P% .r"v 115.receiving report 验收报告
?|/}~nj7 ,jWd?-NH 116.gross margin 毛利
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S ] &->5" -$q/7,os 118.material requisition 领料单
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wM 4s8E:I=K 119.inventory-taking 存货盘点
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o:jP6r nXS%>1o, 120.bond certificate 债券
:6 fQE#(s& KWUz]>Z 121.stock certificate 股票
+g[B &A!d+ ..:V3]-D 122.audit report 审计报告
i<?4iwX%i* ,W-0qN&%/ 123.entity 被审计单位
#jJcgR< l_%~X9" 124.addressee of the audit report 审计报告的收件人
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QhUraZ 125.unqualified opinion 无保留意见
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Zy%Z]dF (AYS>8O& 127.disclaimer of opinion 无法表示意见
12a #]E d/&|%Z
r 128.adverse opinion 否定意见
B,>Fh X>h |DD?3#G01 查看《
注会考试《审计》中的128个英文单词(一) 》
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