61.assessed level of material misstatement risk 重大错报风险的评估水平
p Bu}c< `+ Mva 62.simall business 小规模企业
0V2~ 85FzIX-F% 63.accounting system
会计系统
r6:nYyF$)v KWw?W1H 64.test of control 控制测试
r)G)i;;~* X5Y. o& 65.walk-through test 穿行测试
LXc;`] EiA_9%< 66.communication 沟通
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@]],H0 )d=&X|S> 68.reperformance of internal control 重新执行
Ei@al>.\ qyBo|AQ5 69.audit evidence
审计证据
o|VM{5 n4AQ 70.substantive procedures 实质性程序
DCCij N &e4EZ 71.assertions 认定
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)dEm O;#0Yg 72.esistence 存在
Xpmi(~n Wb{8WPS 73.occurrence 发生
'&y+,2?;Y[ 0 n)UvJ 74.completeness 完整性
l_&T)Ei niCq`! 75.rights and obligations 权利和义务
G^\.xk] *&F~<HC2+ 76.valuation and allocation 计价和分摊
}M(XHw SYv5{bff = 77.cutoff 截止
8qq'q"g G4f%=Z 78.accuracy 准确性
]=5D98B Y}Nd2 79.classification 分类
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$p6 s|Zv>Qt 80.inspection 检查
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a!tOf2 81.supervision of counting 监盘
2{-'`lfM% onUF@3V 82.observation 观察
#_fL[j& EnjSio0 83.confirmation 函证
t. kOR< }{) >aJ 84.computation 计算
{(`xA,El qH*Fv:qnM 85.analytical procedures 分析程序
WcE/,<^* =MMSmu5! 86.vouch 核对
d-$/C| J 0$q)uip 87.trace 追查
^WIGd"^ !\1Pu| 88.audit sampling 审计抽样
!bIhw}^C* 8>V)SAI' 89.error 误差
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h_>) 90.expected error 预期误差
ns !Mqcm h-RL`X 91.population 总体
Qw/H7fvh& g=n /w 92.sampling risk 抽样风险
3R$*G8v ]kyGm2Ty9 93.non- sampling risk 非抽样风险
2z027P-Q $r=tOD4; 94.sampling unit 抽样单位
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M-i> %$SO9PY 95.statistical sampling 统计抽样
[>U =P` HFrwf{J 96.tolerable error 可容忍误差
i@#fyU)[G XVkCYh4, 97.the risk of under reliance 信赖不足风险
-85W/% 97L#3L6t 98.the risk of over reliance 信赖过度风险
\#)w$O $n@B:kv5p 99.the risk of incorrect rejection 误拒风险
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*4|]=yPU \L{V|}"X 101.working trial balance 试算平衡表
; )J\k2 vmK`QPu2 102.index and cross-referencing 索引和交叉索引
c0u1L@tj +yo1&b R/ 103.cash receipt 现金收入
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J,pV 104.cash disbursement 现金支出
"Z*u2_ H ?_bzg' 105.bank statement 银行对账单
z1 P=P%F :LEC[</yvl 106.bank reconciliation 银行存款余额调节表
_iZ_.3Ip rc+}KO 107.balance sheet date
资产负债表日
rWB/#m 'PVxc%[ 108.net realizable value 可变现净值
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[ 109.storeroom 仓库
]:r6 ]KE"|}B 110.sale invoice 销售发票
~V6wcXd ZQY?wO: [ 111.price list 价目表
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6{ 112.positive confirmation request 积极式询证函
X{G&r$ 5'zD}[2 113.negative confirmation request 消极式询证函
3r-oZ8/n R /0zB 114.purchase requisition 请购单
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zV^.QWm N- :.z]j#_ 115.receiving report 验收报告
GPs// XlDN)b5v{ 116.gross margin 毛利
/@QPJ~%8Ud 5Gw B1}q 117.manufacturing overhead 制造费用
{ZIEIXWb2 \qj(`0HG 118.material requisition 领料单
1E]TH/JK S@Q4fmH 119.inventory-taking 存货盘点
"9bd;Tt: -#<AbT 120.bond certificate 债券
5Sv;a(} e> -fI_+b 121.stock certificate 股票
"1HKD LZH~VkK@m} 122.audit report 审计报告
j;SK{Oq hxe X6 123.entity 被审计单位
yHYK,3/C, ]CxDm 124.addressee of the audit report 审计报告的收件人
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z 125.unqualified opinion 无保留意见
xh|<`>5 +nU=)x?38 126.qualified opinion 保留意见
hYB3tT GLWEoV9< 127.disclaimer of opinion 无法表示意见
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< s@D/.X 128.adverse opinion 否定意见
<e'/z3TbRW n5>OZ3 E@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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