61.assessed level of material misstatement risk 重大错报风险的评估水平
|P^]@om E}]I%fi 62.simall business 小规模企业
ls [Ls uo]Hi^r.l 63.accounting system
会计系统
1y},9ym Sg/:n,68 64.test of control 控制测试
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] 65.walk-through test 穿行测试
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p 66.communication 沟通
R#"U/8b>z %y~`"l$- 67.flow chart 流程图
6.7`0v?,n 0$n8b/%. 68.reperformance of internal control 重新执行
TrSN00 Zx}NFcn 69.audit evidence
审计证据
4$0jz' kb/|;! 70.substantive procedures 实质性程序
M3DxapG 3C>2x(]M 71.assertions 认定
`V]egdO }s`jl``PM 72.esistence 存在
&_<VZS Am>_4 73.occurrence 发生
% MfGVx}nG e*Uz#w: 74.completeness 完整性
RnMB Gxa a/`c ef 75.rights and obligations 权利和义务
E9yFREvQc n%83jep9 76.valuation and allocation 计价和分摊
JK@izI Iq4 Kgc 77.cutoff 截止
Y&?|k'7 >/7KL2* 78.accuracy 准确性
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Nd r!{w93rPX 79.classification 分类
9F2w.(m X@6zI-Y% 80.inspection 检查
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| NWo7wVwc/c 81.supervision of counting 监盘
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k]:s 82.observation 观察
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v 83.confirmation 函证
a<OCO0irJ ^ 4u3Q 84.computation 计算
|y{;|K ?RgU6/2 85.analytical procedures 分析程序
#JJp:S~` "/4s8.dw+u 86.vouch 核对
zCK y`u. )'BJ4[aq\ 87.trace 追查
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v$gMLu= 88.audit sampling 审计抽样
Bq$e|t)' es.\e.HK 89.error 误差
^}i50SG:y H j5WJ{p. 90.expected error 预期误差
2a._?(k_y -V;0_Nx7p 91.population 总体
5XSxQG@k^z 'k-u9 92.sampling risk 抽样风险
!wLH&X$XT b'Fx), 93.non- sampling risk 非抽样风险
r85Xa'hh YLA557~ 94.sampling unit 抽样单位
.oi}SG }}sRTW 95.statistical sampling 统计抽样
AiyvHt 1jUhG2y 96.tolerable error 可容忍误差
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w 97.the risk of under reliance 信赖不足风险
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8p)% 98.the risk of over reliance 信赖过度风险
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:f?,]|]+- 99.the risk of incorrect rejection 误拒风险
#.\,y>` rj2r# {[ 100. the risk of incorrect acceptance 误受风险
#q~3c;ec 1WUFk ?p 101.working trial balance 试算平衡表
o@<6TlZM Wvut)T 102.index and cross-referencing 索引和交叉索引
E&iWtwkz Y2=Brtc[@ 103.cash receipt 现金收入
m'Ek p !OuTXa,IH 104.cash disbursement 现金支出
Ww'TCWk@ S1H47<)UF 105.bank statement 银行对账单
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>?G|Yz*kEJ 106.bank reconciliation 银行存款余额调节表
/c_kj2& ]9 i">z8?qF 107.balance sheet date
资产负债表日
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!''F:9F 108.net realizable value 可变现净值
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109.storeroom 仓库
PNxVW yNLa3mW 110.sale invoice 销售发票
9?g]qy,1) r'9=kx 111.price list 价目表
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9( et }GoOE=rhY 112.positive confirmation request 积极式询证函
D)O6|DiO 7/D9n9F 113.negative confirmation request 消极式询证函
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3 NDIc?kj~ 114.purchase requisition 请购单
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115.receiving report 验收报告
os(Jr!p_= r.a9W?(E 116.gross margin 毛利
^7~SS2t! H%01&u 117.manufacturing overhead 制造费用
wCq)w=, TN |{P 118.material requisition 领料单
g<hv7?"[ bn*{*=(| 119.inventory-taking 存货盘点
e&H<lT PFDWC3< 120.bond certificate 债券
{M)3GsP? @KW+?maW 121.stock certificate 股票
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4V 122.audit report 审计报告
\6`%NhkM_ *(\;}JF- 123.entity 被审计单位
.~A"Wyu\ :i,c<k 124.addressee of the audit report 审计报告的收件人
t5jhpPVf G7_"^r%c9; 125.unqualified opinion 无保留意见
#o r7T^ n7, 6a 126.qualified opinion 保留意见
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; 127.disclaimer of opinion 无法表示意见
G%p!os\> qh(-shZ4Du 128.adverse opinion 否定意见
soqNzdTB2 >uPde5"ZF- 查看《
注会考试《审计》中的128个英文单词(一) 》
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