61.assessed level of material misstatement risk 重大错报风险的评估水平
P=P']\`p+ @d8Nr: 62.simall business 小规模企业
0<<ATw$aQ hVz]', 63.accounting system
会计系统
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0(x Ag{)?5/d_ 64.test of control 控制测试
H:Q4!< &\ad.O/Q 65.walk-through test 穿行测试
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8P$#)? 66.communication 沟通
D2Q0p(#% ?{L'd 67.flow chart 流程图
cl{mRt0 Q4L7{^[X 68.reperformance of internal control 重新执行
1;,<UHF8N B<.ZW}#v 69.audit evidence
审计证据
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})) 1'\s7P 70.substantive procedures 实质性程序
JCB3 BZg7& BEAY}P(y3 71.assertions 认定
Vvv;m 5. xMpgXB!' 72.esistence 存在
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fC}uIci 73.occurrence 发生
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RWI# 74.completeness 完整性
pOB<Bx5t R%9,.g< 75.rights and obligations 权利和义务
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eT2Tg5Etc k|jr+hmn": 78.accuracy 准确性
#g2&x sU ssH[\i 79.classification 分类
JPZH%#E( 7?vj+1; 80.inspection 检查
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\C1QkI M D&7k,! 81.supervision of counting 监盘
#B!M,TWf9s jnM}N:v 82.observation 观察
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V;@F w xaMdA 83.confirmation 函证
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Etl( [{>1wJ Pdj 84.computation 计算
.jbxA2 ]{t!J^Xn 85.analytical procedures 分析程序
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aS 86.vouch 核对
4l>d^L ^nFP#J)_5 87.trace 追查
M[u6+` 7^d7:1M 88.audit sampling 审计抽样
e)XnS ' [e{W:7uFV 89.error 误差
B)P]C5KRD N&$ ,uhmO 90.expected error 预期误差
+A$>F@u mO8/eVws[M 91.population 总体
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GabNk (Y^tky$9 92.sampling risk 抽样风险
f)r6F JLU L7.SH#m 93.non- sampling risk 非抽样风险
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vVl+ 'C>sYSL 94.sampling unit 抽样单位
{/,AMJ<:G] 2,|;qFJY-@ 95.statistical sampling 统计抽样
5IF$M2j 8L6b:$Y3@C 96.tolerable error 可容忍误差
p|BoEITL W|s";EAM 97.the risk of under reliance 信赖不足风险
cVr+Wp7K#| Nn U`u.$D 98.the risk of over reliance 信赖过度风险
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mK^ J`{o`> 100. the risk of incorrect acceptance 误受风险
jmP;(j.| 8f65;lyN 101.working trial balance 试算平衡表
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UG}2q:ST B^ddi 103.cash receipt 现金收入
Jz P0D' L9F71bs59 104.cash disbursement 现金支出
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105.bank statement 银行对账单
}WBHuVcZG >6)|>#Wi 106.bank reconciliation 银行存款余额调节表
R-wz+j# ]M'~uTf 107.balance sheet date
资产负债表日
)%lPKp4] T4[/_;1g 108.net realizable value 可变现净值
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WP wTG(U3{3K 109.storeroom 仓库
j9vK~_?; kJNwA8 7 110.sale invoice 销售发票
l@-h.tS a(ml#-M 111.price list 价目表
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Z!@IBu 112.positive confirmation request 积极式询证函
t%<y^Wa= Tf?`_jL 113.negative confirmation request 消极式询证函
Ed2A\S6tl h ^s8LE3 114.purchase requisition 请购单
Ps[#z@5{x 8%xBSob{j 115.receiving report 验收报告
Bvh{|tP4 >VX'`5r>uw 116.gross margin 毛利
tCar:p4$ l\uNh~\ 117.manufacturing overhead 制造费用
brlbJFZ19 UP%
6s:>: 118.material requisition 领料单
jp^Sw| 7?y7fwER 119.inventory-taking 存货盘点
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w_5E 121.stock certificate 股票
P|]r*1^5 ik;F@kdm` 122.audit report 审计报告
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\f]?B( 123.entity 被审计单位
?,8+1"|$A] G#^0Bh& 124.addressee of the audit report 审计报告的收件人
2A:h&t/|C U%[ye0@: 125.unqualified opinion 无保留意见
~1 31|e`C N^@:+,<3 126.qualified opinion 保留意见
F[`dX a(ITv roM/ 127.disclaimer of opinion 无法表示意见
3eXIo= A^A)arJS 128.adverse opinion 否定意见
%~gI+0HK M}f(-,9 查看《
注会考试《审计》中的128个英文单词(一) 》
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