61.assessed level of material misstatement risk 重大错报风险的评估水平
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K? 62.simall business 小规模企业
-PX {W)Aw ruA!+@or 63.accounting system
会计系统
!W6]+ ){,8}(| 64.test of control 控制测试
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zLe '91Ak,cWB 65.walk-through test 穿行测试
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C`DTPoXN +.zriiF]i 67.flow chart 流程图
X)'uTf0 d^,u"Z9P 68.reperformance of internal control 重新执行
QupCr/Hs $L3UDX+F 69.audit evidence
审计证据
Xo'_|-N+ 4Sw)IU~K( 70.substantive procedures 实质性程序
WJl&Vyl2FL oo<,hOv 71.assertions 认定
3 p" ) }2G'3msx 72.esistence 存在
%kyvtt KecR jon ~ 73.occurrence 发生
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eKN` {Z$Aw4a"d 74.completeness 完整性
+$P0&YaQ T,5]EHea 75.rights and obligations 权利和义务
}+,;wj~ meE&, { 76.valuation and allocation 计价和分摊
q.~_vS% JH5ckgdZ 77.cutoff 截止
+1_NB;,e p'!cGJL 78.accuracy 准确性
8I`>tY LG@5Z- 79.classification 分类
^Qq_|{vynf QYDSE 80.inspection 检查
/u5MAl.<[ fgq#Oi} 81.supervision of counting 监盘
*i&ks>4N :<!a.%= 82.observation 观察
RYy_Ppn96f 3u_[=a 83.confirmation 函证
AYfW}V" REli`"bR 84.computation 计算
HW)> ` QT&2&#Z 85.analytical procedures 分析程序
3Oy?_a$ =:uK$>[ 86.vouch 核对
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87.trace 追查
H)ud?vB6 j!F5gP-l 88.audit sampling 审计抽样
+7.\>Ucq` ]oUvC 89.error 误差
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<!s! 90.expected error 预期误差
uD}Q}]Z M2l0x @| 91.population 总体
Q9Sh2qF^2 C|*U)#3:F 92.sampling risk 抽样风险
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c{O!z6sX (p>?0h9[ 93.non- sampling risk 非抽样风险
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Jt"= 3rBSwgRl 94.sampling unit 抽样单位
0Q`Dp;a5& Nawph 95.statistical sampling 统计抽样
C8W#$a *eK\W00 96.tolerable error 可容忍误差
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t 97.the risk of under reliance 信赖不足风险
m:SG1m_6 8iA[w-Pv 98.the risk of over reliance 信赖过度风险
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qt[. 0n<>X&X 100. the risk of incorrect acceptance 误受风险
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Z1 `\ _>P@qz 101.working trial balance 试算平衡表
:7>oFz GJS3O;2* 102.index and cross-referencing 索引和交叉索引
@cRR tpPP5C{ 103.cash receipt 现金收入
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2(h 104.cash disbursement 现金支出
F#-mseKhc :8h\x 105.bank statement 银行对账单
}:+SA VW&EdrR,S 106.bank reconciliation 银行存款余额调节表
UI2TW)^2 x$hhH= 107.balance sheet date
资产负债表日
n#$sLXVy fJ<I|ZZ 108.net realizable value 可变现净值
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Y:%k|L9 109.storeroom 仓库
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5z0 110.sale invoice 销售发票
Kd r7 V p~'iK4[&6 111.price list 价目表
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:UQ9S 112.positive confirmation request 积极式询证函
t|PQ4g< *c<6 Er>s 113.negative confirmation request 消极式询证函
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[}2} &zR\Rmpt 114.purchase requisition 请购单
b1TIVK3m ;NMv>1fI 115.receiving report 验收报告
=cR"_ Z[8X y#T.w0* 116.gross margin 毛利
DHq#beN \E(^<Af 117.manufacturing overhead 制造费用
J8'1 ~$6 .} O@<t 118.material requisition 领料单
oyT`AYa CM%Rz-c 119.inventory-taking 存货盘点
FMOO +0ALO%G;G" 120.bond certificate 债券
**V8a-@ K'Y/0:"* 121.stock certificate 股票
KS'n$ TMsc5E 122.audit report 审计报告
{j6$'v)0 U)[LKO1 123.entity 被审计单位
mv,5Q6! B[.$<$}G 124.addressee of the audit report 审计报告的收件人
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N0o 125.unqualified opinion 无保留意见
)IVk4| 7{Lp/z%r 126.qualified opinion 保留意见
Sa[?B =Vm3f^ 127.disclaimer of opinion 无法表示意见
`w&?SXFO8 ExhK\J 128.adverse opinion 否定意见
K0W X($z~; G} f9:G 查看《
注会考试《审计》中的128个英文单词(一) 》
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