61.assessed level of material misstatement risk 重大错报风险的评估水平
?qHW"0Tjn *VIM!/YW 62.simall business 小规模企业
:QUZ 7^u <hZA$.W3 63.accounting system
会计系统
}qc[ysDK] "2'nLQ""q 64.test of control 控制测试
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Y_p 65.walk-through test 穿行测试
`;hsOfo [9z<*@$- 66.communication 沟通
_Y|k \|' e|):%6# 67.flow chart 流程图
6%U1%; A}~hc&J 68.reperformance of internal control 重新执行
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审计证据
17$JBQ,[ "0`r]5 5d 70.substantive procedures 实质性程序
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4$lB{% (FH4\ 't) 71.assertions 认定
9D(M>'Bh iWCN2om 72.esistence 存在
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D9c 73.occurrence 发生
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4qN>uW= 'RQZU*8 74.completeness 完整性
]B3 0d |ng[s6uf 75.rights and obligations 权利和义务
nl*{@R.q @ ,{%/$7) 76.valuation and allocation 计价和分摊
$SG^, !!&A RNRMw;cT 77.cutoff 截止
e~'y %| D .oaW#f}0P 78.accuracy 准确性
>]T(}S~ /'TzHO9_` 79.classification 分类
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b"3 bk2HAG 80.inspection 检查
gLl?e8[F 0AJ6g@t[ 81.supervision of counting 监盘
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'@26 82.observation 观察
y<BiR@%,7 m?;)C~[ 83.confirmation 函证
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9^v|~f jn]hqTy8 85.analytical procedures 分析程序
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*:A$% W$:;MY>0f 86.vouch 核对
kzJNdYtdH w]tv<U={ 87.trace 追查
fR6ot#b XLqS{r~? 88.audit sampling 审计抽样
Z>o;Yf[ @ewQx| 89.error 误差
r.-NfK4 :/~`"`#1 90.expected error 预期误差
3 c@Cb`w@ F=iz\O!6 91.population 总体
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92.sampling risk 抽样风险
.}SW`RPk 0u'2f`p* 93.non- sampling risk 非抽样风险
C~'}RM ^CZn<$ 94.sampling unit 抽样单位
j,6dGb Ulj2Py} 95.statistical sampling 统计抽样
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"VH5 96.tolerable error 可容忍误差
?h1]s&^|2 #OJ^[Zi< 97.the risk of under reliance 信赖不足风险
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qci51y># 98.the risk of over reliance 信赖过度风险
Y_Ej-u+>{ ll[U-v{ 99.the risk of incorrect rejection 误拒风险
jl3RE|M\< u;!CQ w/ 100. the risk of incorrect acceptance 误受风险
IH}?CZ@{? Pk~P 101.working trial balance 试算平衡表
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r\[? "* %=k%' 102.index and cross-referencing 索引和交叉索引
-$dnUXFsj[ ~`T(mh', 103.cash receipt 现金收入
bi#o1jR o\b8lwA, 104.cash disbursement 现金支出
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mOGcv_L 106.bank reconciliation 银行存款余额调节表
"LP4)hr_` cU%#oEMf< 107.balance sheet date
资产负债表日
;op+~@*! #(ANyU(#e 108.net realizable value 可变现净值
<^n9?[m* ;P5\EJo 109.storeroom 仓库
;#`Z(A} cg1 < 110.sale invoice 销售发票
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[ %\LHq 111.price list 价目表
*bmk(%g A ;Z%-x 112.positive confirmation request 积极式询证函
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<8 113.negative confirmation request 消极式询证函
J>!p^|S{ 5 xTm] 114.purchase requisition 请购单
&>L\unS gOgG23 x 115.receiving report 验收报告
1MfRFv s8@f Z4 116.gross margin 毛利
47`{ e_YP0 ;X|;/@@ 117.manufacturing overhead 制造费用
4?jhZLBU +;FF0_ 118.material requisition 领料单
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I[tU}oj P gTO% 120.bond certificate 债券
gq Z7Pro. &[R&@l Y 121.stock certificate 股票
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CEqfsKrsxE ou,W|<% 123.entity 被审计单位
.7~Kfm@2 0 I;>du 124.addressee of the audit report 审计报告的收件人
g>OGh o Lm ,io\z 125.unqualified opinion 无保留意见
F3';oyy rLh490@ 126.qualified opinion 保留意见
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:JD J* 127.disclaimer of opinion 无法表示意见
u`E_Q8 P4R.~J ;8 128.adverse opinion 否定意见
wT*`Od8w iLv"ZqGrw 查看《
注会考试《审计》中的128个英文单词(一) 》
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