61.assessed level of material misstatement risk 重大错报风险的评估水平
CB{k;H {*5;:QnT 62.simall business 小规模企业
Tr}$Pb1 MR l*rK 63.accounting system
会计系统
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6&xW9' 6b: 64.test of control 控制测试
!tFU9Zt 4{;8 ]/.a 65.walk-through test 穿行测试
(>Q9jNW 'mY,>#sT 66.communication 沟通
C}DG'z9 qzU2H 67.flow chart 流程图
J?,!1V= nF!_q;+Vp 68.reperformance of internal control 重新执行
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审计证据
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\': 70.substantive procedures 实质性程序
o4I!VK(C#s iHG:W wM & 71.assertions 认定
E*!zJ,@8 h+'eFAZ 72.esistence 存在
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Y C_khd" 73.occurrence 发生
+/_B/[e<> 2"{]A;@ 74.completeness 完整性
LXLIos55S W0?Y%Da(4m 75.rights and obligations 权利和义务
cI4qgV r@@eC[' 76.valuation and allocation 计价和分摊
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wD*>[j 77.cutoff 截止
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< 0f#a_ 78.accuracy 准确性
O t4+VbB6 Z?!:=x>7m 79.classification 分类
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{:D'# Er+3S@sfq, 80.inspection 检查
OXCml(>{ fM[fS?W 81.supervision of counting 监盘
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kmS 02c.;ka3 82.observation 观察
*p5T `GN5QLg#}0 83.confirmation 函证
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Kk D!E 9@*Lf 84.computation 计算
h*X%:UbW KL\=:iWA 85.analytical procedures 分析程序
,["|wqM 6%hEs6-R 86.vouch 核对
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]F3[gpc 87.trace 追查
Q_|S^hxQ U!UX"r 88.audit sampling 审计抽样
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L|BkN JP% ;rAoJ 89.error 误差
c68$pgG DBrzw+;e3 90.expected error 预期误差
7)It1i- WF.$gBH" 91.population 总体
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ghd[G} .$}zw|,q 93.non- sampling risk 非抽样风险
`[u>NEb LFM5W&? 94.sampling unit 抽样单位
?;7>`F6ld H.G^!0j; 95.statistical sampling 统计抽样
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NzdCgY 96.tolerable error 可容忍误差
*wZV*)} 2o3k=hKS 97.the risk of under reliance 信赖不足风险
]]QCJf@p d1_*!LW$ 98.the risk of over reliance 信赖过度风险
-#z'A 8[P6c;\ 99.the risk of incorrect rejection 误拒风险
zgOwSg8 +A3\Hj&W 100. the risk of incorrect acceptance 误受风险
0lq4 I8wVvs;k 101.working trial balance 试算平衡表
1UWgOCc FrM~6A_ 102.index and cross-referencing 索引和交叉索引
@{GxQzo ]Lft^,7 103.cash receipt 现金收入
_[Wrd?Z >bP7}T 104.cash disbursement 现金支出
l{x#*~ga (zODV4,5k` 105.bank statement 银行对账单
bH]!~[ BJ2W}R 106.bank reconciliation 银行存款余额调节表
&y wY?ox ! { aA*E{ 107.balance sheet date
资产负债表日
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<)Rs} 108.net realizable value 可变现净值
dllf~:b L. ?dI82c 109.storeroom 仓库
Mp}NUQHE wDY7B 110.sale invoice 销售发票
"r3s'\ zC;lfy{f= 111.price list 价目表
JT_B@TO\ ~TIZumGB 112.positive confirmation request 积极式询证函
k$- q;VI ;XuEMq,Di 113.negative confirmation request 消极式询证函
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dFq 115.receiving report 验收报告
L uKm 1caod0gor 116.gross margin 毛利
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lZ ()JDjzQT 117.manufacturing overhead 制造费用
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9]3S>Rn 118.material requisition 领料单
.Q@'O b` n:] 1^wX# 119.inventory-taking 存货盘点
bncFrzp#o }f*S 9V 120.bond certificate 债券
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IxI 121.stock certificate 股票
}-iOYSn aBLb i 122.audit report 审计报告
,6pH *b$ P#oV ^ 123.entity 被审计单位
1"PE@!] Q(7l<z 124.addressee of the audit report 审计报告的收件人
^<+heX ]iX$p~riH 125.unqualified opinion 无保留意见
k] YGD 3&:fS|L~c 126.qualified opinion 保留意见
g+*[CKO{ f/m6q8!L{ 127.disclaimer of opinion 无法表示意见
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x8)jBB_ 128.adverse opinion 否定意见
5(Oc"0''H T6#GlO)8) 查看《
注会考试《审计》中的128个英文单词(一) 》
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