61.assessed level of material misstatement risk 重大错报风险的评估水平
'DpJ#w\81 < FO=PM 62.simall business 小规模企业
1kvs2 u-:3C<&> 63.accounting system
会计系统
Gky^S# Suo$wZ7J 64.test of control 控制测试
aH@-"Wi Yc_(g0NK 65.walk-through test 穿行测试
5gszAvOO (L_-!=e 66.communication 沟通
S2~cAhR|M S;Bk/\2 67.flow chart 流程图
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\P&Z !Brtao"m 68.reperformance of internal control 重新执行
\INH[X#> v\0 G`&^1 69.audit evidence
审计证据
Q M,!-~t YdY-Jg Xm 70.substantive procedures 实质性程序
wucdXj{% }2A6W%^>] 71.assertions 认定
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k^y|\UtZ "q4tvcK. 72.esistence 存在
)M*w\'M 0P^h6Vat 73.occurrence 发生
WA{igj@\ &v\F ah U 74.completeness 完整性
3P>gDQP ~,'{\jDrS 75.rights and obligations 权利和义务
/Y Kd [RQ 8OfQ : 76.valuation and allocation 计价和分摊
+Qs]8*^?; `!8\|/ 77.cutoff 截止
hu-]SGb6 N\|B06X 78.accuracy 准确性
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^J# 8] LF{Obz[ 79.classification 分类
c[J 2;"SP 8hV]t'/; 80.inspection 检查
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Qj,0#J) ['QhC( { 81.supervision of counting 监盘
kwi$% 7Kym|Zg 82.observation 观察
!19T=p/:$ %g*nd#wG 83.confirmation 函证
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M_O$]^I3w }[%F 85.analytical procedures 分析程序
D~inR3(} Sh;`<Ggi~ 86.vouch 核对
QAI=nrlp )^UqB0C6^ 87.trace 追查
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b#Zuk (muJ-~CJk 88.audit sampling 审计抽样
l="(Hp%b f$</BND 89.error 误差
s"7FmJ\7rw U>IsmF>m 90.expected error 预期误差
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yRO] ,!SbH 91.population 总体
DN8I[5O uP7|#>1% 92.sampling risk 抽样风险
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Hbw DvN_}h^nX 93.non- sampling risk 非抽样风险
jHMP"(] uUl ;}W 94.sampling unit 抽样单位
ldG8hK ?n<sN" 95.statistical sampling 统计抽样
'Q'-7z-6 2!f'l'} 96.tolerable error 可容忍误差
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y"r' 0o6r3xc; 97.the risk of under reliance 信赖不足风险
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:'fv >$<Q:o}^ 98.the risk of over reliance 信赖过度风险
AB!({EIi v&sp;%I6= 99.the risk of incorrect rejection 误拒风险
M#o=., >iJxq6! 100. the risk of incorrect acceptance 误受风险
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JN%Qb 101.working trial balance 试算平衡表
Q1h v2*/U T~>&m~} + 102.index and cross-referencing 索引和交叉索引
&=8ZGjR< } NFU=PS$ 103.cash receipt 现金收入
DL_M#c`< X7aj/:fXe 104.cash disbursement 现金支出
,!~U5~ c1]\.s 105.bank statement 银行对账单
y9:o];/ )P/~{Ci:T& 106.bank reconciliation 银行存款余额调节表
wS2N,X/Y Mf:x9# 107.balance sheet date
资产负债表日
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RD| KueI*\ p 108.net realizable value 可变现净值
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=2wy;@f iL IKrU+` 110.sale invoice 销售发票
el0W0T *u<@_Oa 111.price list 价目表
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112.positive confirmation request 积极式询证函
,wra f#UdP 2wh{[Q2f 113.negative confirmation request 消极式询证函
HLt;1:b 5.)/gK2$ 114.purchase requisition 请购单
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._W Kib?JRYt 115.receiving report 验收报告
rNHV 20uR? /|@ 116.gross margin 毛利
=>h~<88#5 |}roR{gc| 117.manufacturing overhead 制造费用
M8lR#2n| zPoIs@ 118.material requisition 领料单
(aH_K07 )6zwprH! 119.inventory-taking 存货盘点
vCNYqa)m: ">RDa<H] 120.bond certificate 债券
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Z{0 t\+vTvT)RE 121.stock certificate 股票
4a~9?}V: ZGOI8M]@ 122.audit report 审计报告
8eoDE. } C>7k|;BvF 123.entity 被审计单位
cYTX)]^u C44Dz.rs 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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W,>;`> h^0!I TL ^ 127.disclaimer of opinion 无法表示意见
Im_`q\i Wc_Ph40C<_ 128.adverse opinion 否定意见
f;%4O' 7QRtNYo#\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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