61.assessed level of material misstatement risk 重大错报风险的评估水平
4\q7.X+^ VI%879Z\e 62.simall business 小规模企业
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63.accounting system
会计系统
O0xL;@rBe " 7!K'i 64.test of control 控制测试
u[U~`*i*rA /UjRuUC] 65.walk-through test 穿行测试
tg~&kaz qEE3x>&T] 66.communication 沟通
pBt/vS ad }>xgzhdT 67.flow chart 流程图
#VC^><)3 :~^ec|tp 68.reperformance of internal control 重新执行
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qQ~f a#1LGH7E8 69.audit evidence
审计证据
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z@9+k 70.substantive procedures 实质性程序
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R6,k 5;V#Z@S 71.assertions 认定
;T6^cS{ Gj #;H,`r 72.esistence 存在
*&e+z-E o lNL|WJ`w 73.occurrence 发生
,ewg3mYHC& *|Re,cY 74.completeness 完整性
/-$`GT?l mN?'Aey 75.rights and obligations 权利和义务
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GNA 76.valuation and allocation 计价和分摊
R*TCoEKO <_ */ 77.cutoff 截止
tZa)sbz 5d(A( 78.accuracy 准确性
nl5K1!1 )1j~(C)E8 79.classification 分类
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Wm1g 80.inspection 检查
OP2!lEs &tD`~ 81.supervision of counting 监盘
*@G4i F4Ft~:a 82.observation 观察
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M98 7Y!B Ph]e\ 83.confirmation 函证
=Gd[Qn83.% ]qXHalHY 84.computation 计算
X@9_ukdpu ]rn!+z 85.analytical procedures 分析程序
uA!T@>vl z}C#+VhQ` 86.vouch 核对
>o 3X) #Opfc8pm' 87.trace 追查
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9VI 88.audit sampling 审计抽样
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pC 90.expected error 预期误差
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&Tb=k 83i%3[L 91.population 总体
r.i.w0B( z8Dn<h 92.sampling risk 抽样风险
G:WMocyXI' bvG").8$ 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
P60 3P mkE*.I0= 95.statistical sampling 统计抽样
Rdt8jY6F/ ~g|e?$j 96.tolerable error 可容忍误差
U"m!f*a 6^{ hY^Z 97.the risk of under reliance 信赖不足风险
c_ygwO3.Q K:y q^T7 98.the risk of over reliance 信赖过度风险
>j`*-(`2fa #(aROTV5a 99.the risk of incorrect rejection 误拒风险
&@+K%qW[e _&(ij(H 100. the risk of incorrect acceptance 误受风险
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b q`$QroZT" 101.working trial balance 试算平衡表
n+Ag |.,| m qw!C 102.index and cross-referencing 索引和交叉索引
>D:S)" n;Iey[7_E` 103.cash receipt 现金收入
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E =l7LEkR 104.cash disbursement 现金支出
@bqCs^U35 /0o 2 105.bank statement 银行对账单
:!} zdeRJ "apv)xdW 106.bank reconciliation 银行存款余额调节表
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yB>,t) 107.balance sheet date
资产负债表日
)D[xY0Y~ 2{V| 108.net realizable value 可变现净值
U1q$B32 &PgdCijGq; 109.storeroom 仓库
iL,3g[g b$$XriD] 110.sale invoice 销售发票
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]oya<C6pR jQ^Ib]"K 112.positive confirmation request 积极式询证函
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E,6E-9 113.negative confirmation request 消极式询证函
l&|{uk w`7l;7[ 114.purchase requisition 请购单
%[Ds-my2 ~IqT> 115.receiving report 验收报告
ZDDwh&h bs`/k&' 116.gross margin 毛利
=OHDp7GXO> {VNeh 117.manufacturing overhead 制造费用
RsOK5XnQn <.v6w*+{/ 118.material requisition 领料单
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g8x8u| 120.bond certificate 债券
]_pL79y HkV/+ {;S~ 121.stock certificate 股票
<QkfvK]Q hN:Z-el 122.audit report 审计报告
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123.entity 被审计单位
-qEr-[z <n:?WP~U 124.addressee of the audit report 审计报告的收件人
'9[_w$~( aLq;a 125.unqualified opinion 无保留意见
y@Or2bO# 'H9~rq7 126.qualified opinion 保留意见
Y~:7l5C .iS]aJJ 127.disclaimer of opinion 无法表示意见
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[m 128.adverse opinion 否定意见
8xv\Zj + %51pf uL 查看《
注会考试《审计》中的128个英文单词(一) 》
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