61.assessed level of material misstatement risk 重大错报风险的评估水平
|k 2" _ f|EUqu%E 62.simall business 小规模企业
K<sC F[ 9<Eg}Ic 63.accounting system
会计系统
qem(s</: &-yGVx 64.test of control 控制测试
V3N0Og3 -cF'2Sfr 65.walk-through test 穿行测试
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EMtS 66.communication 沟通
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67.flow chart 流程图
_W!p8cB faXx4A2" 68.reperformance of internal control 重新执行
;oOv/3 `b5 @}', 69.audit evidence
审计证据
A1Y7;-D u`:hMFTID 70.substantive procedures 实质性程序
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71.assertions 认定
|+IZS/W" ,{eUP0] 72.esistence 存在
?kw&=T! ybdd;t}&1 73.occurrence 发生
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Y:uHf 74.completeness 完整性
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75.rights and obligations 权利和义务
`<" m%> &fP XU*l4 76.valuation and allocation 计价和分摊
qk(P>q8[ oS,I~}\kQ 77.cutoff 截止
9a$56GnW1 hPhZUL% 78.accuracy 准确性
qa >Ay|92e ?/*~;fM 79.classification 分类
FE7)E.U "O>n@Q| 80.inspection 检查
vC;]jJb: 8euZTfK9e 81.supervision of counting 监盘
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yb[~3 \[2lvft! 82.observation 观察
wmr-}Y!9u% 36m5bYMd) 83.confirmation 函证
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DrW#v- d `Kl`VP=c 85.analytical procedures 分析程序
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;p 86.vouch 核对
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@MR?6 n*k 87.trace 追查
6qvp*35Cx oSb, :^Wl 88.audit sampling 审计抽样
<msxHw 2i#Sn' 1 89.error 误差
$.St ej1 3#kitmV 90.expected error 预期误差
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/$h 3+7^uR$/I4 91.population 总体
C"T1MTB >ndJNinV 92.sampling risk 抽样风险
Wk;5/ JMBK{J K> 93.non- sampling risk 非抽样风险
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0UFym8 94.sampling unit 抽样单位
l?E a# >"X\>M`" 95.statistical sampling 统计抽样
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;3 em@EDMvI 96.tolerable error 可容忍误差
Jhkvd<L8`m 3*_fzP<R 97.the risk of under reliance 信赖不足风险
P3tx|:gV m@Ev~~; 98.the risk of over reliance 信赖过度风险
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b{ 99.the risk of incorrect rejection 误拒风险
8U2dcx:G3 .~lKBkS`! 100. the risk of incorrect acceptance 误受风险
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*7OC DsD zkwJE 101.working trial balance 试算平衡表
92W&x' y9Y1PH7G 102.index and cross-referencing 索引和交叉索引
iyx>q!P F-Z%6O,2 103.cash receipt 现金收入
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EEy$w1ec 104.cash disbursement 现金支出
Zwt; d5U A!W0S 105.bank statement 银行对账单
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>v;8~pgO {Ng oYl 107.balance sheet date
资产负债表日
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'\9 46jh-4)< 108.net realizable value 可变现净值
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?[/ufl ]pA(K?Lbg 109.storeroom 仓库
u }hF8eD fCAiLkT,C[ 110.sale invoice 销售发票
6"T['6:j 2 mjV~ 111.price list 价目表
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}Dh UsVMoX^ 112.positive confirmation request 积极式询证函
z:Sigo_z[ pfuW 113.negative confirmation request 消极式询证函
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64r:E 114.purchase requisition 请购单
Upl6:xYrG Y+%sBqo@ 115.receiving report 验收报告
@=S}=cl \ b8sG"G 116.gross margin 毛利
v'2[[u{7* 5}ie]/[| 117.manufacturing overhead 制造费用
#4LFG\s CLD-mx|? 118.material requisition 领料单
".*x!l0y7 rf+:=|/_3 119.inventory-taking 存货盘点
gB,G.QM*6 /{2*WI; 120.bond certificate 债券
vQV K$n` 5`/@N{e 121.stock certificate 股票
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1&=0Wg0ig 122.audit report 审计报告
+KGZHO! 4o:hyh 123.entity 被审计单位
FX<b:# ?C0l~:j7D 124.addressee of the audit report 审计报告的收件人
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[\ 125.unqualified opinion 无保留意见
l*b)st_p% YKZrEP4^ 126.qualified opinion 保留意见
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'2&H ~%u|[$ 127.disclaimer of opinion 无法表示意见
%WG9 dYdS K[\'"HyQ,X 128.adverse opinion 否定意见
:m=m}3/: rtJl _0` 查看《
注会考试《审计》中的128个英文单词(一) 》
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