61.assessed level of material misstatement risk 重大错报风险的评估水平
4$^=1ax uP$K{ ) 62.simall business 小规模企业
vBp5&* ]~P? 63.accounting system
会计系统
KK+Mxoj, k[p 64.test of control 控制测试
7qk61YBLz BSz\9 eT 65.walk-through test 穿行测试
Km?i{TW HUJ $e2[ 66.communication 沟通
&}FYz8w 2/ H{BjxZ~) 67.flow chart 流程图
FueJe/~t dw-r}Qioe 68.reperformance of internal control 重新执行
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JTC&_6 69.audit evidence
审计证据
.^uu*S_ "`S61m_ 70.substantive procedures 实质性程序
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_#_Ab8# 71.assertions 认定
LP~$7a Cur)| 72.esistence 存在
+[ F8>9o& ,rd+ dN 73.occurrence 发生
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Wy 74.completeness 完整性
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s}8y EW`3h9v~ 75.rights and obligations 权利和义务
\rJk[Kec EPI*~=Z.U 76.valuation and allocation 计价和分摊
S8y4 p0mV DlP}Fp { 77.cutoff 截止
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W09nz9? 78.accuracy 准确性
8_lD*bEt yE7pCgXt 79.classification 分类
oGM.{\i @sDd:>t 80.inspection 检查
hYV{N7$U| exhF5,AW|K 81.supervision of counting 监盘
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r9 k\lj<v<vD 82.observation 观察
UY+~xzm TwH(47|?Nt 83.confirmation 函证
K.%E=^~q _:gV7>S? 84.computation 计算
3EFk] X 1>2397 85.analytical procedures 分析程序
7+ysE >GcFk&x 86.vouch 核对
lG{J uYl ?Q 87.trace 追查
e\h:==f n Au>i< 88.audit sampling 审计抽样
|\ay^@N 56)B/0= 89.error 误差
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ZAjta_4 90.expected error 预期误差
e7;]+pN]J ~vXul`x 91.population 总体
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-q\!H /Iskjcc60W 92.sampling risk 抽样风险
0'~?u ' ;?cUF78# 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
we@bq,\w qEpBzQ&gX6 95.statistical sampling 统计抽样
81g&WQ' %9Ue`8 96.tolerable error 可容忍误差
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Q@~ Vlf@T 97.the risk of under reliance 信赖不足风险
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h"]iN iN><m| 99.the risk of incorrect rejection 误拒风险
WP>O7[| .UDZW* 100. the risk of incorrect acceptance 误受风险
Vg3&:g5 / HP8pEo0Y 101.working trial balance 试算平衡表
9GEcs(A* 9O)>>1}*S 102.index and cross-referencing 索引和交叉索引
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I2 Kb.`'! 103.cash receipt 现金收入
F7hQNQu: ]uZH 0 104.cash disbursement 现金支出
ZO`d A~6 Cs 105.bank statement 银行对账单
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{d!c 9W8Dp?: 106.bank reconciliation 银行存款余额调节表
&A9+%kOk> k"U4E
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资产负债表日
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eZ5 :Y'nye3: 108.net realizable value 可变现净值
Yv;aQF"a O~S}u 109.storeroom 仓库
CuGk?i w;_ Ds 110.sale invoice 销售发票
c1/x,1LnMf >!2'|y^ 111.price list 价目表
@X#m]ou HlO+^(eX 112.positive confirmation request 积极式询证函
M{H&5 9v 3l^pY18H' 113.negative confirmation request 消极式询证函
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rLm o#Y1Uamkf 114.purchase requisition 请购单
&qC>*X. ,&9|Ac?$ 115.receiving report 验收报告
,..b)H5n e,BJD>N ? 116.gross margin 毛利
V OX>Sl IF}r%%'Y$ 117.manufacturing overhead 制造费用
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7[)(;- U}7[8&k1 119.inventory-taking 存货盘点
u|ZO"t 3:gk:j# 120.bond certificate 债券
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122.audit report 审计报告
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!H)voX ,?qS#B+> 123.entity 被审计单位
{x:IsQZ 2S;zze7) 124.addressee of the audit report 审计报告的收件人
w&{J9'~ QKO(8D 6+ 125.unqualified opinion 无保留意见
6PH*]#PfoD HL?pnT09 126.qualified opinion 保留意见
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.JIl 127.disclaimer of opinion 无法表示意见
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K 4Bn+L,}. 128.adverse opinion 否定意见
U`Zn*O~/ K"1J1>CHQ 查看《
注会考试《审计》中的128个英文单词(一) 》
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