61.assessed level of material misstatement risk 重大错报风险的评估水平
j ]HE> {jhcZ"#>\ 62.simall business 小规模企业
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{S7 63.accounting system
会计系统
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. ^yD"d =z 64.test of control 控制测试
:}y| 4*z CLktNR(45 65.walk-through test 穿行测试
TnxU/) -3`Isv 66.communication 沟通
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KK 67.flow chart 流程图
neIy~H_#! V^ Y*xZ 68.reperformance of internal control 重新执行
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I(q^ 776 nWw) 69.audit evidence
审计证据
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Go%Y 1{7_ `[ 70.substantive procedures 实质性程序
#!Ze\fOC #Wq#beBb 71.assertions 认定
Hz5;Ruw' Q~h6J* 72.esistence 存在
oc =tI@W :SQLfOQ 73.occurrence 发生
T7ki/hjRb UCn.t 74.completeness 完整性
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w:Q 75.rights and obligations 权利和义务
F[(6*/ 46x +&?'KZ+Z_v 76.valuation and allocation 计价和分摊
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i 77.cutoff 截止
$Llvp bl =;g= GcVK 78.accuracy 准确性
?U$}Rsk{# 0|GpZuGO9 79.classification 分类
~X[S<Gi# 3^'#ny?l 80.inspection 检查
&1oaZY w :"y0oCu7`W 81.supervision of counting 监盘
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k$8` 82.observation 观察
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\!m!ibr 83.confirmation 函证
Bmmb JUmw$u 84.computation 计算
8~}s 3j4 ~.iA`${y% 85.analytical procedures 分析程序
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8g-P_[> <r0.ppgY 88.audit sampling 审计抽样
/cM 5 _`slkwP. 89.error 误差
;gdi=>S_ umqLKf=x! 90.expected error 预期误差
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\Y{(k c{^i$ 91.population 总体
IU7$%6<Y yi sF5`+ 92.sampling risk 抽样风险
q^)=F_QvG v/]Qq 93.non- sampling risk 非抽样风险
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SEf Wk7L:uK 94.sampling unit 抽样单位
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H 0S%tsXt+ 95.statistical sampling 统计抽样
Lhl$w'r JZWgr&O< 96.tolerable error 可容忍误差
zJz82jMm MMd0O X)P 97.the risk of under reliance 信赖不足风险
-iY9GN89c Pz5ebhgq 98.the risk of over reliance 信赖过度风险
GS$ZvO UOn! Y@ 99.the risk of incorrect rejection 误拒风险
.jvSAV5B fO[Rf_ 100. the risk of incorrect acceptance 误受风险
@SKO~?7T 83{x"G3> 101.working trial balance 试算平衡表
>2]Eaw&W 9(QU2QY 102.index and cross-referencing 索引和交叉索引
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l-F1 103.cash receipt 现金收入
L4\SBO 1mT|o_K{ T 104.cash disbursement 现金支出
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|^?7@p 105.bank statement 银行对账单
ZAI1p+ Kj~>&WU 106.bank reconciliation 银行存款余额调节表
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Rel(bA-[N 107.balance sheet date
资产负债表日
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4 w/lXZg 108.net realizable value 可变现净值
`ENlV9 8+*g4=ws 109.storeroom 仓库
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XV74Fl e8~62O^ 111.price list 价目表
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2 112.positive confirmation request 积极式询证函
aHBByH c,6<7 113.negative confirmation request 消极式询证函
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H B::0l< 114.purchase requisition 请购单
NZfo`iHAN 3Ew"[FUs 115.receiving report 验收报告
OhSt6&+ }vXA`)Ns 116.gross margin 毛利
"@c';".| ef;&Y>/ 117.manufacturing overhead 制造费用
z4%Z6Y [oQ`HX1g 118.material requisition 领料单
~ERRp3Ee? <6d{k[7fz) 119.inventory-taking 存货盘点
G/LXUhuif ~|aeKtCs(. 120.bond certificate 债券
4=?Ok":8 *@\?}cX 121.stock certificate 股票
z/eU^2V beN>5coP%A 122.audit report 审计报告
O4b-A3: tF#b&za 123.entity 被审计单位
C }h<ldlY tj"v0u?zW 124.addressee of the audit report 审计报告的收件人
y]z)jqX< +(QMy&DtS 125.unqualified opinion 无保留意见
~xlMHf %S(#cf!HP 126.qualified opinion 保留意见
\,@Yl.,+ h-?q6O/| 127.disclaimer of opinion 无法表示意见
SU_]C+ `>`K7-H 128.adverse opinion 否定意见
;qT!fuN; jza}-=&+e 查看《
注会考试《审计》中的128个英文单词(一) 》
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