61.assessed level of material misstatement risk 重大错报风险的评估水平
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~pA 62.simall business 小规模企业
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WXQOo8 63.accounting system
会计系统
MN\HDKN GPN]9 64.test of control 控制测试
~E17L]ete fU/>z]K 65.walk-through test 穿行测试
\NPmym_6J oKuI0-*mR 66.communication 沟通
'=b/6@& ;r<^a6B 67.flow chart 流程图
Ayxkv)%:@) d3\qKL!~ 68.reperformance of internal control 重新执行
EJMM9(DQ7 0XE4<U 69.audit evidence
审计证据
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U?. k\5c|Wq|g 70.substantive procedures 实质性程序
z&zP)>Pv ,E S0NA 71.assertions 认定
G<65H+)M\ (A9Fhun 72.esistence 存在
5?{r ua3~iQj- 73.occurrence 发生
ag [ZW j eoz*Dz 74.completeness 完整性
o#3ly-ht ]_f_w9] 75.rights and obligations 权利和义务
j()7_ p`olCp' 76.valuation and allocation 计价和分摊
cr7 }^s wr$("A( 77.cutoff 截止
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%<(E 78.accuracy 准确性
11Q1AN A8muQuj]~~ 79.classification 分类
"g5^_UP ?WGA?J %2 80.inspection 检查
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^B 81.supervision of counting 监盘
P)Jgs ` Fa~ 82.observation 观察
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BtkOnbz8X i1 }:8Unxf 84.computation 计算
t%d Z-Ym cuax;0{% 85.analytical procedures 分析程序
0"jY.*_EW KI"#f$2& 86.vouch 核对
Snj'y,p[ 5'OrHk;u 87.trace 追查
c[0}AGJ qU \w= 88.audit sampling 审计抽样
`'DmDg p*XANGA 89.error 误差
(p" %O \"7*{L: 90.expected error 预期误差
Zu*F#s!tUI G<L;4nA) 91.population 总体
HY56"LZ$(} E^B'4 92.sampling risk 抽样风险
tH!]Z4}u Amtq"<h9a 93.non- sampling risk 非抽样风险
AP3a;4Z# xK>*yV 94.sampling unit 抽样单位
/J]5H /!0={G 95.statistical sampling 统计抽样
{a =#B)6 mVj9 ,q0 96.tolerable error 可容忍误差
* `JYC 2R[:]-b 97.the risk of under reliance 信赖不足风险
*IB4[6 =O~_Q- 98.the risk of over reliance 信赖过度风险
em y[k >R'F, 99.the risk of incorrect rejection 误拒风险
C"y(5U)d '6DBs8>1 100. the risk of incorrect acceptance 误受风险
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!Z1@}`V&; 101.working trial balance 试算平衡表
-M\<nx atj(eg 102.index and cross-referencing 索引和交叉索引
XgZD%7 N:^n('U&j 103.cash receipt 现金收入
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&^orW QFA8N 104.cash disbursement 现金支出
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t$` r4Lb9/ 105.bank statement 银行对账单
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\__i 106.bank reconciliation 银行存款余额调节表
aEB_#1 _?nL+\'V 107.balance sheet date
资产负债表日
\UA[ Xu{1".\ 108.net realizable value 可变现净值
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3kB QL(n} {.% 109.storeroom 仓库
82+r^t/. p#-Z4- ` 110.sale invoice 销售发票
-uS!\ 1Yq!~8 111.price list 价目表
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N yNPVOp* 112.positive confirmation request 积极式询证函
yWmJ~/*lG `>o{P/HN 113.negative confirmation request 消极式询证函
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V 114.purchase requisition 请购单
!t"4!3 .'6gZKXY 115.receiving report 验收报告
RbB.q p !aUs>1i 116.gross margin 毛利
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$ Gf(38[w 117.manufacturing overhead 制造费用
xo^b&ktQd g _9C* 118.material requisition 领料单
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119.inventory-taking 存货盘点
f_OQ./` =IZT(8 120.bond certificate 债券
"x0^#AVg E_rI?t^ 121.stock certificate 股票
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."A3( 122.audit report 审计报告
"S[450% %@b0[ZC 123.entity 被审计单位
:U|1 xgB P\tB~SZ* 124.addressee of the audit report 审计报告的收件人
P}}* Q7P /8'NG6"H` 125.unqualified opinion 无保留意见
uh0VFL*@ /xBb[44z8 126.qualified opinion 保留意见
z_$% -6 d0!5j 127.disclaimer of opinion 无法表示意见
s[>,X#7 y [\eeDa 128.adverse opinion 否定意见
;+R&}[9,A) XX TL.. 查看《
注会考试《审计》中的128个英文单词(一) 》
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