61.assessed level of material misstatement risk 重大错报风险的评估水平
~37R0`C 4v0dd p 62.simall business 小规模企业
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+- :a=ro2NH 63.accounting system
会计系统
`S5>0r5[ GA(OK-WUd 64.test of control 控制测试
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N7gT*B: i0VhG:O; 65.walk-through test 穿行测试
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7EXqo 66.communication 沟通
o*?[_{xW ! Zno[R 67.flow chart 流程图
f%vHx, 9qnuR'BDu 68.reperformance of internal control 重新执行
jkZ_c! OY+!aG@. 69.audit evidence
审计证据
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`3$ 70.substantive procedures 实质性程序
an-\k*w 0@o;|N"i 71.assertions 认定
FrgW7`s[A =|^X$H 72.esistence 存在
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ZnF\e =%Q\*xaR.W 73.occurrence 发生
(r.$%[,.< 58M'r{8_ 74.completeness 完整性
(PRaiE 9` OG 75.rights and obligations 权利和义务
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7~nIaT 76.valuation and allocation 计价和分摊
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$ijx#a&O \a{Aa 78.accuracy 准确性
9m<wcZ #N<s^KYG- 79.classification 分类
>:3xi{ p=:7 atE 80.inspection 检查
34"{rMbQ *O2^{ C 81.supervision of counting 监盘
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[d!Af4 82.observation 观察
s98: *o3 0S)"Q^6ny 83.confirmation 函证
ek Y? S/#) :,YS 84.computation 计算
&.|;yt%v ui s:\Uc 85.analytical procedures 分析程序
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?K= gg< 86.vouch 核对
P^'>dOI0w |HKHN?) 87.trace 追查
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rt-VPh 88.audit sampling 审计抽样
fJSV)\e0 A"P\4 89.error 误差
&4ug3 17MN8SfQ 90.expected error 预期误差
6/p]jN <8F->k1"3 91.population 总体
e#76h; @LwVmR |{ 92.sampling risk 抽样风险
g7E`;&f g4BwKENM 93.non- sampling risk 非抽样风险
+iZ@.LI V^/h;/!^ 94.sampling unit 抽样单位
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RU3_Fso 95.statistical sampling 统计抽样
MSxU>FX0 bi4^ zaCEE 96.tolerable error 可容忍误差
H4K(SGx zD#+[XI]K 97.the risk of under reliance 信赖不足风险
(_s!,QUe 3RTB~K8:{ 98.the risk of over reliance 信赖过度风险
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r# #U6/@l) 99.the risk of incorrect rejection 误拒风险
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`0^V uMq\];7I 100. the risk of incorrect acceptance 误受风险
{kY`X[fvZ gvwCoCbb 101.working trial balance 试算平衡表
U3VsMV*Y 6832N3= 102.index and cross-referencing 索引和交叉索引
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do:RPZ! 103.cash receipt 现金收入
<try%p|f `qYc#_ELv 104.cash disbursement 现金支出
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xIE} 105.bank statement 银行对账单
$D2Ain1 st1M.} 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
nu1w: .,iw2: 108.net realizable value 可变现净值
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m#Ymp 109.storeroom 仓库
)Sh;UW ~jrU#<'G9 110.sale invoice 销售发票
_tg3%X] Ug[F3J|Mu 111.price list 价目表
:L+zUlsf qkyX*_} 112.positive confirmation request 积极式询证函
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_ jM6ej< 113.negative confirmation request 消极式询证函
a}I z "MVN/Gl 114.purchase requisition 请购单
X#\P.$ #7E&16Fk 115.receiving report 验收报告
&`9bGO 4 9+}OIX 116.gross margin 毛利
70 DQ/b vA $BBXX 117.manufacturing overhead 制造费用
L:]; [xa% NIcNL(] 118.material requisition 领料单
5Qe}v ,\">o vV33 119.inventory-taking 存货盘点
;:K?7wfXn \?Oa}&k$F8 120.bond certificate 债券
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P6Q ?eZ"UGZg' 121.stock certificate 股票
>5YYij5Aj d`rDEa 122.audit report 审计报告
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Kr & ) 123.entity 被审计单位
@eD2<e E"vi+'(v 124.addressee of the audit report 审计报告的收件人
L?pvz} ,@j&q 125.unqualified opinion 无保留意见
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% x-i 126.qualified opinion 保留意见
/:];2P6#X .M#>@~XR 127.disclaimer of opinion 无法表示意见
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; 128.adverse opinion 否定意见
r4qV}-E Sv[_BP\^h 查看《
注会考试《审计》中的128个英文单词(一) 》
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