61.assessed level of material misstatement risk 重大错报风险的评估水平
9j"\Lr*o" !+6l.`2WI 62.simall business 小规模企业
1=X=jPwO C /LD*8 a 63.accounting system
会计系统
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k.Fz 64.test of control 控制测试
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e&5K]W0{ 65.walk-through test 穿行测试
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66.communication 沟通
>guQY I@4, kC0!`$<2f) 67.flow chart 流程图
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95Cs`>d 68.reperformance of internal control 重新执行
n`,Q: A-io-P7qyj 69.audit evidence
审计证据
w}0Qy ]| yH8 m 70.substantive procedures 实质性程序
,2`d3u^CW -AT@M1K7% 71.assertions 认定
6bGD8; agYKaM1N 72.esistence 存在
a)1,/:7' AE711l- 73.occurrence 发生
9zyN8v2 b{rmxtx 74.completeness 完整性
@_Zx'mTI &J b.OCf 75.rights and obligations 权利和义务
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U6i kTz 76.valuation and allocation 计价和分摊
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K6`i 77.cutoff 截止
uFm-HR@4 OK\%cq/U 78.accuracy 准确性
ECScx02 c)8wO=! 79.classification 分类
pJz8e&wyLM h+UscdUl 80.inspection 检查
X$9QW3.M O[y`'z;C 81.supervision of counting 监盘
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5[xJH 82.observation 观察
v+#j> O+?zn: 83.confirmation 函证
fn OkH 0UJ`<Bfd 84.computation 计算
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& ugB{2oq i 85.analytical procedures 分析程序
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C 86.vouch 核对
kZ9<j+. SN(=e#ljE 87.trace 追查
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yTh + = Nr9[Vz?$P 88.audit sampling 审计抽样
#sU~fq A#X.c= 89.error 误差
\`&pk-uW Y:%)cUxA 90.expected error 预期误差
zD^f%p ["# 7omGg~!k( 91.population 总体
eC?/l*gF3 2^6TrZA7M6 92.sampling risk 抽样风险
O&w3@9KJ? fVUBCu 93.non- sampling risk 非抽样风险
\GvY`kt3 t`T\d\ 94.sampling unit 抽样单位
/]zib@i &&1Y"dFs 95.statistical sampling 统计抽样
82za4u$q# 9>3Ltnn0 96.tolerable error 可容忍误差
]HV~xD7\ ^70 .g?(f[ 97.the risk of under reliance 信赖不足风险
}Tr83B| _qt;{,t 98.the risk of over reliance 信赖过度风险
}c4E 2c IS2Ij 99.the risk of incorrect rejection 误拒风险
_MbVF>JOx sNfb %r 100. the risk of incorrect acceptance 误受风险
P}9Y8$Y>U d Zz^9:C+ 101.working trial balance 试算平衡表
3>9 dJx4I mK40 f 102.index and cross-referencing 索引和交叉索引
HwW[M[qA udD*E~1q 103.cash receipt 现金收入
*{dD'9Bg 62)lf2$1 104.cash disbursement 现金支出
N~}v:rK>g 5Vnr"d 105.bank statement 银行对账单
/P!X4~sTM "gN* J)!x 106.bank reconciliation 银行存款余额调节表
o\ow{gh9 $qtU 107.balance sheet date
资产负债表日
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[wio/wc >\7RIy3 109.storeroom 仓库
K;y\[2;}e, wAYzR$i 110.sale invoice 销售发票
[> &+*c x|v[Dxf] 111.price list 价目表
:*P___S= 2gL[\/s 112.positive confirmation request 积极式询证函
=!S@tuY I6hhU;)C 113.negative confirmation request 消极式询证函
p#;dLM/EA ^mgI%_?1 114.purchase requisition 请购单
}`9fZK{. @ &Qq/Xi,bZ 115.receiving report 验收报告
oX2DFgz XuFm4DEJ 116.gross margin 毛利
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ph' `!,\kc1 117.manufacturing overhead 制造费用
mU?&\w=v$ tLXn?aNY 118.material requisition 领料单
C*{15!d:G -Ty<9(~S 119.inventory-taking 存货盘点
!QQ<Ai!E K^,&ub.L) 120.bond certificate 债券
XU;{28P f=_Bx2ub 121.stock certificate 股票
MOp=9d+N~ p9&gEW 122.audit report 审计报告
)-Mn"1ia SA`J.4yn 123.entity 被审计单位
Pa+AF lrmt)BLoh 124.addressee of the audit report 审计报告的收件人
[al(>Wr9 SrQ4y`? 125.unqualified opinion 无保留意见
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u]1-h6 126.qualified opinion 保留意见
hpqHllL c?p0#3%L# 127.disclaimer of opinion 无法表示意见
de=5=>P7 A{
i][1N 128.adverse opinion 否定意见
JO&;bT< PUQ_w 查看《
注会考试《审计》中的128个英文单词(一) 》
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