61.assessed level of material misstatement risk 重大错报风险的评估水平
5>*~1}0T ^=V b'g3P~ 62.simall business 小规模企业
$ @Fvl-lK Y; OqdO 63.accounting system
会计系统
B gB]M3Il x;p7n2_ 64.test of control 控制测试
>lIQM3 S,%BhQ[ 65.walk-through test 穿行测试
ohj(1jt Xj(" 66.communication 沟通
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67.flow chart 流程图
!%s&GD8&l EAi!"NJ 68.reperformance of internal control 重新执行
t;e+WZkV ^J{tOxO=l 69.audit evidence
审计证据
( 17=|s J_ S]jE{ 70.substantive procedures 实质性程序
5<?s86GHh' >qhoGg 71.assertions 认定
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*Q +X &b 72.esistence 存在
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1bnO p{BBqKv 73.occurrence 发生
sGdlS&08( #\X="'/ 74.completeness 完整性
qS{E+) P a2tRmil 75.rights and obligations 权利和义务
EA+}Rf6} vPbmQh ex 76.valuation and allocation 计价和分摊
tjIT4 ="*:H) 77.cutoff 截止
N akSIGm zPKx: I3 78.accuracy 准确性
2IGoAt>V ?rG>SA>o 79.classification 分类
/:],bNb lE@ V>%b 80.inspection 检查
<5wk~|@t +^\TG>le 81.supervision of counting 监盘
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5kB !uwZ%Uxz 82.observation 观察
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E,nxv+AQ 83.confirmation 函证
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b (+^z9p7/! 84.computation 计算
sKK*{+,kh; _R 6+bB$ 85.analytical procedures 分析程序
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1< eXdE?j 86.vouch 核对
fi.[a8w:W WFTXSHcG 87.trace 追查
#uzp [G/ti&Od^ 88.audit sampling 审计抽样
>.)m|, c'8pTP%[ 89.error 误差
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ZWH9E.uj --}5%6 91.population 总体
:4V8Iz 71 qQ%RnD9 92.sampling risk 抽样风险
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DM5q 93.non- sampling risk 非抽样风险
7ZsBYP8% 8o SNnT 94.sampling unit 抽样单位
P wY~L3, z9B""ws 95.statistical sampling 统计抽样
x&kM /z?/ ]?#E5(V@x 96.tolerable error 可容忍误差
N#Y|MfLc CC8)yO 97.the risk of under reliance 信赖不足风险
UbnX%2TW ZHWxU 98.the risk of over reliance 信赖过度风险
Zr%,F[j? `pfZJ+ 99.the risk of incorrect rejection 误拒风险
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$E>?$ 100. the risk of incorrect acceptance 误受风险
*@zh \pVmSac, 101.working trial balance 试算平衡表
@3Lh/& q|}%6ztv- 102.index and cross-referencing 索引和交叉索引
+=:*[JEK,U ?E*;fDEC 103.cash receipt 现金收入
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7XeZ} S 104.cash disbursement 现金支出
7^2 Z?);^m|T 105.bank statement 银行对账单
!G8=S'~~ lzE{e6 106.bank reconciliation 银行存款余额调节表
s)L\D$;+O 5C|Y-G 107.balance sheet date
资产负债表日
u3B[1Ae:K Wz%b,! 108.net realizable value 可变现净值
$Sx(vq6( !*tV[0i2 109.storeroom 仓库
,DZoE~ 8nj^x?bn 110.sale invoice 销售发票
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JdK'~-L Nf!g1D"U 112.positive confirmation request 积极式询证函
OtVRhR3> JoCZ{MhM 113.negative confirmation request 消极式询证函
nhu;e}[> cUH.^_a 114.purchase requisition 请购单
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10p'9n 115.receiving report 验收报告
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vX !<8-juY 116.gross margin 毛利
i0TbsoKh: "?X,);5S 117.manufacturing overhead 制造费用
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K9/^S_ 118.material requisition 领料单
x* 9 Xu"? xk:=.Qqh 119.inventory-taking 存货盘点
;J>upI @CTSvTt$ 120.bond certificate 债券
)/y7Fh cs]h+yE 121.stock certificate 股票
wwuM!Z+ 0aRHXc2< 122.audit report 审计报告
s;ivoGe} -`8pahI 123.entity 被审计单位
'-l.2IUyT g!\H^d4 124.addressee of the audit report 审计报告的收件人
%4QpDt "M!]t,?S 125.unqualified opinion 无保留意见
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X%Wg:K iCtDV5 126.qualified opinion 保留意见
8)o%0#;0B (6crWw{3 127.disclaimer of opinion 无法表示意见
BI| TM2oa :u9OD` D 128.adverse opinion 否定意见
EEn8]qJC * @=ZzL 查看《
注会考试《审计》中的128个英文单词(一) 》
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