61.assessed level of material misstatement risk 重大错报风险的评估水平
.0}]/%al T 5$db-^ 62.simall business 小规模企业
Y`.FSs !hdOH3h = 63.accounting system
会计系统
Y|stxeOC #0GvL=}k 64.test of control 控制测试
86y)+h` $qO%lJ: 65.walk-through test 穿行测试
s"gNHp.oF gn4+$ f~w 66.communication 沟通
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:|Q 67.flow chart 流程图
}]VFLBl`w z3>ldT 68.reperformance of internal control 重新执行
V $Y=JK@ =n7QL QU 69.audit evidence
审计证据
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ep_aC wA$ JDf)Vg 70.substantive procedures 实质性程序
}g&A=u_2 -!4Mmp"2@u 71.assertions 认定
aGSix}b1P v!~tX*q 72.esistence 存在
s_:7dD p(vmMWR! 73.occurrence 发生
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] vM& QPr29 74.completeness 完整性
oU"!"t fXD9w1 75.rights and obligations 权利和义务
N=%4V ^6g^ Q*" 76.valuation and allocation 计价和分摊
9+S$,|9 e,V @t% 77.cutoff 截止
$DS|jnpV }3HN$Fwo 78.accuracy 准确性
FglW|Hwy Es]:-TR 79.classification 分类
?5VPV9EX L"[2[p 80.inspection 检查
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L"caA 81.supervision of counting 监盘
7F$G.LhMw ;8Qx~:c 82.observation 观察
C6` Tck! VB&`S+- 83.confirmation 函证
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Oczl= 84.computation 计算
C!X"0]@FA ^L4"X~eM 85.analytical procedures 分析程序
E!"N}v ?c ur}` 86.vouch 核对
1RHFWK5Si +YD_ L 87.trace 追查
ag02=}Q'r N1!O8"Q|*3 88.audit sampling 审计抽样
-}x( MZ ){}1u ? 89.error 误差
<Dk6o`7^N IEmjWw4 90.expected error 预期误差
Ie"eqO! 'Bx"i 91.population 总体
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@{<r 92.sampling risk 抽样风险
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Fk 93.non- sampling risk 非抽样风险
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9 `+RmX;m z{m%^,Cs, 95.statistical sampling 统计抽样
]L6[vJHx WzhY4"p 96.tolerable error 可容忍误差
`=%mU/v g>*P}r~;^b 97.the risk of under reliance 信赖不足风险
|\BxKwS^ ;s\ck:Xg 98.the risk of over reliance 信赖过度风险
qbx}9pp}g %LjhK,'h 99.the risk of incorrect rejection 误拒风险
Q@(tyW+8U@ T/$hN hQK 100. the risk of incorrect acceptance 误受风险
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Efo 101.working trial balance 试算平衡表
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Sw+fhy< 01w}8a( 102.index and cross-referencing 索引和交叉索引
Vw";< <0HZ 9.>he+ 103.cash receipt 现金收入
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a /LC!|-1E 104.cash disbursement 现金支出
W&=F<n` ]@A31P4t| 105.bank statement 银行对账单
0#:St ,V &RpKek 106.bank reconciliation 银行存款余额调节表
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w| }AGdWt@ 107.balance sheet date
资产负债表日
R>B4v+b vYNu=vnM 108.net realizable value 可变现净值
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GMrBd|J{ 0eFvcH:qG 109.storeroom 仓库
j|owU _FxQl]@ 110.sale invoice 销售发票
2)T.Ci cx fI }v}L^ 111.price list 价目表
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4 112.positive confirmation request 积极式询证函
~{$5JIpCm `nv82v 113.negative confirmation request 消极式询证函
oi\e[qE -F&*>?I 114.purchase requisition 请购单
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VBWF 115.receiving report 验收报告
Evt&N)l!^ wvz_)bN~A 116.gross margin 毛利
r0:I ?TMrnR/d 117.manufacturing overhead 制造费用
{GhM,-%e ;@s'JSPt 118.material requisition 领料单
d)'J: C@OY)!x! 119.inventory-taking 存货盘点
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|JM4jgK 120.bond certificate 债券
E-i<^&E /2Qgg`^) 121.stock certificate 股票
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YL3hl AfX lV-v 122.audit report 审计报告
LgJUMR8vUO 859ID8F 123.entity 被审计单位
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Czm 124.addressee of the audit report 审计报告的收件人
\{{i:&] H c=u'#|/eb 125.unqualified opinion 无保留意见
!A=>B=.|D |YWX.-aeo 126.qualified opinion 保留意见
xa? Av,E|C 127.disclaimer of opinion 无法表示意见
$zD}hO9 *,#T&M7D 128.adverse opinion 否定意见
R6E.C!EI g/BlTi 查看《
注会考试《审计》中的128个英文单词(一) 》
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