61.assessed level of material misstatement risk 重大错报风险的评估水平
H(;@7dh r2#G|/=@ 62.simall business 小规模企业
3r+c&^ 8gNTW7W/ 63.accounting system
会计系统
_0$>LWO~ q`p0ul,n 64.test of control 控制测试
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65.walk-through test 穿行测试
Fb1<Ic# (!fx5&F 66.communication 沟通
*~P| ? D' 2 %fcDEG/ 67.flow chart 流程图
?{ '_4n3O % WDTnEm 68.reperformance of internal control 重新执行
H,TApF89A AsE77AUA 69.audit evidence
审计证据
S6M7^_B4F h^rG5Q 70.substantive procedures 实质性程序
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#"-_ ~ 71.assertions 认定
-Wa<}Tz ;N.dzH2yA 72.esistence 存在
]a/dvj} i45.2, 73.occurrence 发生
F#|y,<}< &v0]{)PO 74.completeness 完整性
bp'%UgA)1 @#hQ0F8 75.rights and obligations 权利和义务
]*zG*.C F_:Wu,dUZ 76.valuation and allocation 计价和分摊
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!x-__[# [nHN@p| 78.accuracy 准确性
#akJhy@m$ 9~=zD9,|iA 79.classification 分类
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*\[;.mk H2|'JA#v 82.observation 观察
%|+aI? ^`#7(S)a/ 83.confirmation 函证
g~-IT&O e=h-}XRC 84.computation 计算
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~ #xx.yn(7 85.analytical procedures 分析程序
~m<K5K6 V fr`#s\JKw 86.vouch 核对
KsIHJr7- Y>3zpeQ!& 87.trace 追查
JcYY*p *\#<2 QAe 88.audit sampling 审计抽样
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o% Q7 el$f 89.error 误差
R%r25_8 G)YmaHeI;[ 90.expected error 预期误差
%cDGs^lgA 1E!.E=Y?M 91.population 总体
}>AA[ba"' #*9 |\ 92.sampling risk 抽样风险
fk15O_#3 D"$ 97 93.non- sampling risk 非抽样风险
"4xo,JUf #\N8E-d 94.sampling unit 抽样单位
aC' 6 OH`zeI,[* 95.statistical sampling 统计抽样
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{8X@ 96.tolerable error 可容忍误差
@VHstjos^V %w>3Fwj`z 97.the risk of under reliance 信赖不足风险
h3E}Sa(MQ: =?4[:#Rh 98.the risk of over reliance 信赖过度风险
U.Vn|s(`z D]fgBW- 99.the risk of incorrect rejection 误拒风险
wvisu\V oH4zW5 100. the risk of incorrect acceptance 误受风险
&b,A-1`w_ ;Q&9t 101.working trial balance 试算平衡表
416}# Mk HZ!<dy3 102.index and cross-referencing 索引和交叉索引
Qt\:A!'jw cV1E<CM 103.cash receipt 现金收入
^GYVRD /ho7~C+H*e 104.cash disbursement 现金支出
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m-M2n 4VvE(f 106.bank reconciliation 银行存款余额调节表
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1,zc8 >M 107.balance sheet date
资产负债表日
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8M_Uk IDF0nx] 109.storeroom 仓库
_7u&.l<; ro?.w 110.sale invoice 销售发票
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dY#ym 111.price list 价目表
{C?$osrr Nk%$;Si 112.positive confirmation request 积极式询证函
ldU ><xc2 `'r~3kP*NT 113.negative confirmation request 消极式询证函
n]3'N58 Jb9@U/<\ 114.purchase requisition 请购单
Jk`l{N q~iEw#0-L 115.receiving report 验收报告
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s|*+[ ]fh(b)8_, 116.gross margin 毛利
0S+$l }h/7M 117.manufacturing overhead 制造费用
sm[zE/2b >e.vUUQ{ 118.material requisition 领料单
j5n"LC+oz {Z!t:'x8 119.inventory-taking 存货盘点
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s/>0gu]A8 120.bond certificate 债券
ZF#lh] Rq",;,0ZJ 121.stock certificate 股票
pwSkw J] (}T},ygQ 122.audit report 审计报告
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*4v!(E K'Wv$[~Dc 123.entity 被审计单位
pnuwjU- Rm,>6bQx 124.addressee of the audit report 审计报告的收件人
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D'D IC 125.unqualified opinion 无保留意见
,0nrSJED ,N_V(Cx5pt 126.qualified opinion 保留意见
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OYa9f[ $ \|]+sQ WQ 128.adverse opinion 否定意见
tk 5p@l siV]NI':| 查看《
注会考试《审计》中的128个英文单词(一) 》
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