61.assessed level of material misstatement risk 重大错报风险的评估水平
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A 62.simall business 小规模企业
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:D =ltbS f7 63.accounting system
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f+du 64.test of control 控制测试
1!K!oY [3 Wsc`Q 65.walk-through test 穿行测试
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(; 66.communication 沟通
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67.flow chart 流程图
pyu46iE) E|KLK4] 68.reperformance of internal control 重新执行
cP/F|uG5 x0}<n99qE 69.audit evidence
审计证据
:_W0Af09 <|mE9u 70.substantive procedures 实质性程序
de3yP, !~6'@UYo 71.assertions 认定
I8E\'`:< CD XB&%Sr 72.esistence 存在
3Yn:fsy 7vB9K _wCI 73.occurrence 发生
SQz$kIZR | 7t=\ 74.completeness 完整性
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jC)6mo 75.rights and obligations 权利和义务
PM#$H mtiO7w"M\7 76.valuation and allocation 计价和分摊
GQEI f$ ?yK%]1O 77.cutoff 截止
G_7ks]u- f(w#LuW< 78.accuracy 准确性
4GmSG,] ]%vGC^ 79.classification 分类
A8A:@-e8A 9-X{x95] 80.inspection 检查
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81.supervision of counting 监盘
-(%ar%~Zd Q"l"p:n%n 82.observation 观察
^Yg|P&e(; 8AC.2v?_ 83.confirmation 函证
s$2l"|h>B Q]2sj: 84.computation 计算
wfU&{7yt 'p|Iwtjn> 85.analytical procedures 分析程序
V'f&JQA UIm[DYMS 86.vouch 核对
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wSL 87.trace 追查
5<:VJC< JsWq._O{/ 88.audit sampling 审计抽样
#NVF\ S4aHce5PXA 89.error 误差
G{&yzHAuae #buV;!_!E? 90.expected error 预期误差
Bp=oTCG jx5[bUp4u 91.population 总体
]IbPWBX [EW$7 se~ 92.sampling risk 抽样风险
`K@df<}%*, GtAJ#[5w 93.non- sampling risk 非抽样风险
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O%JTQ $jUS[.S_|I 94.sampling unit 抽样单位
U||w6:W5 :<WQ;q 95.statistical sampling 统计抽样
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.Wdi 96.tolerable error 可容忍误差
JPoK\-9NT cA (e"N 97.the risk of under reliance 信赖不足风险
[Q.4]K2 N8MlT \+r 98.the risk of over reliance 信赖过度风险
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=dZ 99.the risk of incorrect rejection 误拒风险
foP>w4pB =|WV^0=S'% 100. the risk of incorrect acceptance 误受风险
KWn1 %oGJ 44fq1<.K 101.working trial balance 试算平衡表
Jv4D^>yj[ 5E oWyy 102.index and cross-referencing 索引和交叉索引
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gx2 ma]F%E+$ 103.cash receipt 现金收入
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8L 104.cash disbursement 现金支出
ZR01<V |au qj2 105.bank statement 银行对账单
&Lt$a_y> U<,Kw6K 106.bank reconciliation 银行存款余额调节表
w;SH>Ax: X\$W'^ np 107.balance sheet date
资产负债表日
L/iVs`qF <@AsCiQF 108.net realizable value 可变现净值
!$KhL.4P v(Zi;?c 109.storeroom 仓库
QSs$ ]Re~V{uh 110.sale invoice 销售发票
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H! 111.price list 价目表
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112.positive confirmation request 积极式询证函
@y\{<X.F\1 ;iC'{S 113.negative confirmation request 消极式询证函
5q_OuZ/6 z)Q^j>% 114.purchase requisition 请购单
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.dKRIFo I\uB"Z{9 116.gross margin 毛利
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C 117.manufacturing overhead 制造费用
ZAM+4#@ ZV q 118.material requisition 领料单
[ls ?IFg =Z>V}`n 119.inventory-taking 存货盘点
X-N$+[# gy,TT<1) 120.bond certificate 债券
R,5$ 0_]|+ `7qp\vYL 121.stock certificate 股票
e9_O/i N ,pa&he 122.audit report 审计报告
$@qs(Xwr k-ex<el)# 123.entity 被审计单位
>wS:3$Q =Wy`X0h 124.addressee of the audit report 审计报告的收件人
S.F=$z.% LI|HET_ 125.unqualified opinion 无保留意见
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cW"VrFy9 c.{&~ 126.qualified opinion 保留意见
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H.np 127.disclaimer of opinion 无法表示意见
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3<]u 128.adverse opinion 否定意见
7fTg97eF ~B*\k^t` 查看《
注会考试《审计》中的128个英文单词(一) 》
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