61.assessed level of material misstatement risk 重大错报风险的评估水平
NhpGa@[D D>LdDhNn,` 62.simall business 小规模企业
srg#<oH|{c eQzSWn[ 63.accounting system
会计系统
+F+jC9j(< AL,|%yup 64.test of control 控制测试
=BNmuAY7 RHE< QG 65.walk-through test 穿行测试
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0 66.communication 沟通
2/(gf[elX Uv5E$Y"e10 67.flow chart 流程图
$yc&f(Tv |bB..b 68.reperformance of internal control 重新执行
qRB&R$ ;~xkT' 69.audit evidence
审计证据
/UM9g+Bb MPNBA1s 70.substantive procedures 实质性程序
S@T>u,t' LH0\SmhU 71.assertions 认定
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P 72.esistence 存在
]NsbV H|75, !< 73.occurrence 发生
1xcx2L+R U4^dDj 74.completeness 完整性
*i)GoQoB &5C%5C~ch 75.rights and obligations 权利和义务
5E}0<& MqXA8D 76.valuation and allocation 计价和分摊
&ec_jxF ^VoQGP/cl 77.cutoff 截止
#YjV3O5< 9u"im+=: 78.accuracy 准确性
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+8e &Sc0l/ 79.classification 分类
e|]g?! Y@;bA=Du} 80.inspection 检查
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>U& DH m$gk 82.observation 观察
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q|%Q! 83.confirmation 函证
];j8vts& x{RTI#a. 84.computation 计算
X9zTz2 Fy )e]:T4*vo 85.analytical procedures 分析程序
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86.vouch 核对
^3AJYu e`8z1r 87.trace 追查
b]CJf8'u a?Q~C<k 88.audit sampling 审计抽样
<6-(a;T!7 0.&gm@A~c$ 89.error 误差
*1%=?:$(r6 4Mg09 90.expected error 预期误差
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M 92.sampling risk 抽样风险
$3"0w ?mgr#UN 93.non- sampling risk 非抽样风险
t1IC0'o- lm-ubzJN 94.sampling unit 抽样单位
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^<sX^V+{ nE::9Yh8z 96.tolerable error 可容忍误差
h-!(O^M D {>,2hC 97.the risk of under reliance 信赖不足风险
^k u~m5v 0fNWI 98.the risk of over reliance 信赖过度风险
-YSn 3= /A##Yv!biR 99.the risk of incorrect rejection 误拒风险
'_(oa<g XwlUkw"q 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
Fd|:7NRA< "fz-h 102.index and cross-referencing 索引和交叉索引
c WK@O> )?Jj#HtW 103.cash receipt 现金收入
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l>bv8 104.cash disbursement 现金支出
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S,Tm=} wj 106.bank reconciliation 银行存款余额调节表
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Y MV=.(Zs 107.balance sheet date
资产负债表日
G++kUo< NW!e@;E+i 108.net realizable value 可变现净值
'90B),c{ 0r+-}5aSl5 109.storeroom 仓库
@LwhQ Y^3tk}yru 110.sale invoice 销售发票
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7"8HlOHA dqd Qt_ 112.positive confirmation request 积极式询证函
/<|J \G21 azOp53zR 113.negative confirmation request 消极式询证函
& qd:o} R<JI 114.purchase requisition 请购单
KJ'MK~g _jeub [ 115.receiving report 验收报告
#1m!,tC xx/DD%IZ 116.gross margin 毛利
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118.material requisition 领料单
Ep0Aogp29 _^&oNm1 119.inventory-taking 存货盘点
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121.stock certificate 股票
/vU9eh"% r>osa3N' 122.audit report 审计报告
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SWqOv$ 123.entity 被审计单位
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2U2pAy# S93NsrBbY 124.addressee of the audit report 审计报告的收件人
vz@QGgQ9~2 (y(V,kXwa8 125.unqualified opinion 无保留意见
JziMjR
pRt )B`# 126.qualified opinion 保留意见
RsrZ1dhPvV _VY] 127.disclaimer of opinion 无法表示意见
)Dqv&^ %\5y6 128.adverse opinion 否定意见
`o:)PTQNg e@F&/c 查看《
注会考试《审计》中的128个英文单词(一) 》
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