61.assessed level of material misstatement risk 重大错报风险的评估水平
A<TJ3Jp] ~{5%~8h.0r 62.simall business 小规模企业
PTePSj1N UBU(@T( 63.accounting system
会计系统
W_DO8nX U;jk+i 64.test of control 控制测试
O-y"]Wrv 6@I7UL > 65.walk-through test 穿行测试
zJ9,iJyuD *Lh0E/
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fptW#_V2 +5({~2Lzvp 67.flow chart 流程图
8F[j}.8q rg'? ?rq 68.reperformance of internal control 重新执行
6&u,. a"&Z!A:Z= 69.audit evidence
审计证据
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j7j@s) tICxAp: 70.substantive procedures 实质性程序
Ffhbs D yNDyh 71.assertions 认定
,LMme}FFeb 3p^WTQ>( 72.esistence 存在
D8dTw {C \JyWKET::_ 73.occurrence 发生
w}(xs)`num 3oKqj> 74.completeness 完整性
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rmhCuY?f 75.rights and obligations 权利和义务
dT|z)-Z` 92VAQU6 76.valuation and allocation 计价和分摊
jOuv\$ w{r->Phe 77.cutoff 截止
C>03P.s4c w_{z"VeD 78.accuracy 准确性
W*s`1O > e6_.ID'3 79.classification 分类
JPpYT~4 4sJx_Qi 80.inspection 检查
I{Kc{MXn (Dn-vY' 81.supervision of counting 监盘
Q3/q%#q> MkYem6 82.observation 观察
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m\0IgZdz 83.confirmation 函证
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cy<n 84.computation 计算
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P.l#pZ c]"B)I1L 85.analytical procedures 分析程序
JRiuU:=J~` &6:,2W&s 86.vouch 核对
SP*5 W)6 QO?ha'Sl 87.trace 追查
54;iLL J`8>QMK^5 88.audit sampling 审计抽样
D-~Jj&7 SKtEEFyIR_ 89.error 误差
H@3+K$|v ef.lM]cO 90.expected error 预期误差
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%F 4Q| 91.population 总体
HcVPJuD w|Mj8Lc+ 92.sampling risk 抽样风险
'LOqGpmVc M!hby31 93.non- sampling risk 非抽样风险
=ddx/zN "''<:K| 94.sampling unit 抽样单位
E*I]v c%U$qao=c+ 95.statistical sampling 统计抽样
%%Kg'{-: 2%<jYm#'z- 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
I L=v[)en4 m ZhVpIUO 98.the risk of over reliance 信赖过度风险
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mm@oi 100. the risk of incorrect acceptance 误受风险
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) 101.working trial balance 试算平衡表
M"vcF5q I>3]4mI*a 102.index and cross-referencing 索引和交叉索引
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&`Di cfD 103.cash receipt 现金收入
rO`g~>- )f!dG(\ 104.cash disbursement 现金支出
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2Umy| =qtoDe 105.bank statement 银行对账单
~fF} PJYA5"}W 106.bank reconciliation 银行存款余额调节表
/T(\}Z 1b7xw#gLx 107.balance sheet date
资产负债表日
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F2aLPk 108.net realizable value 可变现净值
(rG1_lUDu LA?\~rh! 109.storeroom 仓库
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j 110.sale invoice 销售发票
UjDF oGVSy`ku 111.price list 价目表
/kA19E4 U>+~.|'V9 112.positive confirmation request 积极式询证函
$i@EfujY mo,l`UL 113.negative confirmation request 消极式询证函
(K6`nWk2 V0 F30rK 114.purchase requisition 请购单
KYu(H[a {~^)-^Wt: 115.receiving report 验收报告
@."o:K rc$!$~|I3Z 116.gross margin 毛利
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fBgKX?Y <VU4rk^= 118.material requisition 领料单
]pV1T YU=ZZEVi 119.inventory-taking 存货盘点
V
DKS_n =]QH78\3 120.bond certificate 债券
l>UUaf|
O V"H7zx 121.stock certificate 股票
i5KwYoN -z0{\=@#m 122.audit report 审计报告
/plUzy2Yu F!&pENQ 123.entity 被审计单位
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(j)I3 ,GJ>vT) 124.addressee of the audit report 审计报告的收件人
S%X\,N =_=Z;#`cXk 125.unqualified opinion 无保留意见
GWInN8.5 &U~r}= 126.qualified opinion 保留意见
3Y{)(%I bfJ`}xl(8 127.disclaimer of opinion 无法表示意见
zf,%BI[Hr (bx\4Ws 128.adverse opinion 否定意见
t/*K#]26 2-V)>9
8 查看《
注会考试《审计》中的128个英文单词(一) 》
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