61.assessed level of material misstatement risk 重大错报风险的评估水平
j]pohxn$5 `#ul,% 62.simall business 小规模企业
jip\4{'N pT4qPta,2 63.accounting system
会计系统
sNm,Fmuz: n`% 2Mj c 64.test of control 控制测试
a3Y{lc#z} i90}Xyt 65.walk-through test 穿行测试
pd d|n2q "H>.':c"+3 66.communication 沟通
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bRNK.[| 67.flow chart 流程图
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k, f)2< 0Cl,8P 69.audit evidence
审计证据
tpXa*6 =HVfJ"vK 70.substantive procedures 实质性程序
`dDa}b :$=|7v 71.assertions 认定
"K ,bH %`#G92Z_ 72.esistence 存在
qxfLfgu^ WSQ[.C 73.occurrence 发生
! .AhzU1%Y e^QVn\<c 74.completeness 完整性
P+h6!=nD7 Y+g,pX 75.rights and obligations 权利和义务
XYjcJ }|Uj"e 76.valuation and allocation 计价和分摊
,yICNtP :G -1YA 77.cutoff 截止
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a9=> r Z?17Pu'Dp 79.classification 分类
5SUN.%y -0$:|p?@^ 80.inspection 检查
@lS==O-`f !6H uFf 81.supervision of counting 监盘
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?q_^Rj$ n#BvW,6J 83.confirmation 函证
RvyuGU bhD ~4Rz 84.computation 计算
+3;Ody"59 GW3>&j_!d 85.analytical procedures 分析程序
+Q)ULnie e d ;^ 86.vouch 核对
bKMWWJf*' @RGDhwS47 87.trace 追查
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2ev*CX6. 88.audit sampling 审计抽样
i5"5&r7r ydQ!4 89.error 误差
H\E7o"m TQf L%JT 90.expected error 预期误差
_({@B`N} r<c #nD~K 91.population 总体
#op:/j +~Tu0?{Z 0 92.sampling risk 抽样风险
l4vTU= D`pQ7 93.non- sampling risk 非抽样风险
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W(/Loh {,?ss$L 94.sampling unit 抽样单位
X*F_<0RC1 Kb&V!#o) 95.statistical sampling 统计抽样
<sX VW H(|AH;?ou 96.tolerable error 可容忍误差
F2;:vTA> 0(y:$ 97.the risk of under reliance 信赖不足风险
&nY;=Hv`WY (}smW_`5 98.the risk of over reliance 信赖过度风险
S2K#[mDG 53Yxz3v 99.the risk of incorrect rejection 误拒风险
2-dh;[4 Nxk(mec" 100. the risk of incorrect acceptance 误受风险
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E]I$}>k 101.working trial balance 试算平衡表
c8Z A5| 2&he($HIzg 102.index and cross-referencing 索引和交叉索引
hJ*Ihwn| E{y1S\7K 103.cash receipt 现金收入
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Q_3hK tfYB _N 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
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9QwKakci 108.net realizable value 可变现净值
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C <B<o[:H 109.storeroom 仓库
T2FE+ A]n9 %m&@o~+ 110.sale invoice 销售发票
5~H#(d<oZ }%TPYc 111.price list 价目表
y(W|eBe DinPxtT?a 112.positive confirmation request 积极式询证函
YKZa$@fA? X~oK[Nf'9 113.negative confirmation request 消极式询证函
D`yEwpV^ 2`?!+") 114.purchase requisition 请购单
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zbz3 115.receiving report 验收报告
-WJ?:?' fv!?Ga( 116.gross margin 毛利
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p)2d=# S( ^.?z 117.manufacturing overhead 制造费用
\ZI'|Ad !bnyJA 118.material requisition 领料单
1}%B%*N lpB3&H8& 119.inventory-taking 存货盘点
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LR(-<" qS|\JG 121.stock certificate 股票
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0i@[S 123.entity 被审计单位
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5 oU*45B`" 124.addressee of the audit report 审计报告的收件人
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dsw kM8{Cw 125.unqualified opinion 无保留意见
J aTp}# S!v(+| 126.qualified opinion 保留意见
LJ)5W ?a(L.3E 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
BZ54*\t ;!!n{l$r' 查看《
注会考试《审计》中的128个英文单词(一) 》
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