61.assessed level of material misstatement risk 重大错报风险的评估水平
,H+LE$= ezR!ngt 62.simall business 小规模企业
d[Lr`=L; WCPl}7> 63.accounting system
会计系统
'ffOFIz|=I sBfPhBT| 64.test of control 控制测试
YDMimis\H5 M$Of. 65.walk-through test 穿行测试
oI6o$C Md4JaFA( 66.communication 沟通
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B`* |+0XO?,sZ 67.flow chart 流程图
2AZ)|dM'` I N'a5&.. 68.reperformance of internal control 重新执行
(`&`vf /P-Eg86V' 69.audit evidence
审计证据
t% f6P &QL!Y{=Y6 70.substantive procedures 实质性程序
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: ]2Q:&T 71.assertions 认定
4[]/ )|@ H#kv? 72.esistence 存在
&]? X"K SdTJ?P+m 73.occurrence 发生
/\_wDi+# p#Vh[UTl^ 74.completeness 完整性
VY9|8g/ ~<, QxFG5 75.rights and obligations 权利和义务
'~ {x n =NHzh! 76.valuation and allocation 计价和分摊
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^ 77.cutoff 截止
d* 6 lJT YIQm;EEG 78.accuracy 准确性
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79.classification 分类
DGwN*>X u0@i3Po 80.inspection 检查
fiq4|!^h xD(JkOne 81.supervision of counting 监盘
WD^!G;} !)(c_ uz 82.observation 观察
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1px8af] 83.confirmation 函证
@ KhDQ0v]5 Eo$7W5hJ 84.computation 计算
R`F54?th ByrK|lVM0 85.analytical procedures 分析程序
G Uf[Dz lKMOsr@l 86.vouch 核对
]S6`",+)<f ?_L)|:WL 87.trace 追查
3YG[~o|4 RN1q/H| 88.audit sampling 审计抽样
0z2A!a p q}PeXXH 89.error 误差
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"i\rhX 90.expected error 预期误差
ERO'{nT& )5}=^aqd 91.population 总体
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/unU 92.sampling risk 抽样风险
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p?43 |=^p`CT 93.non- sampling risk 非抽样风险
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zqDIwfW 94.sampling unit 抽样单位
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2"r't :@:i*2= 95.statistical sampling 统计抽样
Zz<k^ =rA "|= 96.tolerable error 可容忍误差
?mJNzHrq; 37hs/=x 97.the risk of under reliance 信赖不足风险
d;3/Vr$t= i(^&
ZmG 98.the risk of over reliance 信赖过度风险
(5s$vcK R^PPgE6!$ 99.the risk of incorrect rejection 误拒风险
OS k+l 3[g%T2&[ 100. the risk of incorrect acceptance 误受风险
{8)Pke %T hY6y( 101.working trial balance 试算平衡表
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w}1 ZqhCGHy 102.index and cross-referencing 索引和交叉索引
M^c`j#NQ N02X*NC 103.cash receipt 现金收入
l,n0=Ew $^Is|]^ 104.cash disbursement 现金支出
7~@9=e8G VQ5D?^'0/ 105.bank statement 银行对账单
R36BvW0X ~C1lbn b 106.bank reconciliation 银行存款余额调节表
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Gx`Y) 107.balance sheet date
资产负债表日
eSNwAExm zo,`Vibx< 108.net realizable value 可变现净值
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OOzk@j^ rBd}u+:* 110.sale invoice 销售发票
>h^CC*&'pw e>zCzKK 111.price list 价目表
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( 112.positive confirmation request 积极式询证函
;GW[Yw>Rz ~)\9f 1O{^ 113.negative confirmation request 消极式询证函
aDrF"j W(h].'N 114.purchase requisition 请购单
UF3g]>* \qx$h!< 115.receiving report 验收报告
{E6M_qZ {MP8B'r-6 116.gross margin 毛利
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) .<0|V 117.manufacturing overhead 制造费用
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OF [y$<jM 118.material requisition 领料单
~HWH2g Gwyjie 9t 119.inventory-taking 存货盘点
Wpgp YcPS T bMW?Su 120.bond certificate 债券
~#z8Q{!O 7jss3^.wA 121.stock certificate 股票
en6Kdqe 97/"5i9 122.audit report 审计报告
LA!2!60R vL>cYbJ< 123.entity 被审计单位
:@mBSE/ ;WydXQ}Q^ 124.addressee of the audit report 审计报告的收件人
q"Ct=d RO>3U2 125.unqualified opinion 无保留意见
|;~kHc$W %sd1`1In 126.qualified opinion 保留意见
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8 127.disclaimer of opinion 无法表示意见
m=g\@&N Mnj\t3: 128.adverse opinion 否定意见
C[E[|s*l o!nw/7| 查看《
注会考试《审计》中的128个英文单词(一) 》
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