61.assessed level of material misstatement risk 重大错报风险的评估水平
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# 62.simall business 小规模企业
J({D~ I(pq3_9$ 63.accounting system
会计系统
Qm[s"pM b=:u d[h 64.test of control 控制测试
~BJE~ lm;hW&O9 65.walk-through test 穿行测试
Po@;PR= wxh\CBxG 66.communication 沟通
\b(&-=( [F+W]Jk, 67.flow chart 流程图
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6 68.reperformance of internal control 重新执行
Nv36#^Z mWaij]1> 69.audit evidence
审计证据
YFB>GQ; I)FFh%m<}a 70.substantive procedures 实质性程序
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t |3,WiK=' 71.assertions 认定
pIcg+~ 9_:"`)]3B 72.esistence 存在
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M 5qQMGN$K 74.completeness 完整性
3[fm|aU 2Wluc37 75.rights and obligations 权利和义务
;i6~iLY L7 }nmP>aR 76.valuation and allocation 计价和分摊
<L qJg C-c'"FHq 77.cutoff 截止
&F~d~;G"q 0 x-g0] 78.accuracy 准确性
ANu>* fIQ,}> 79.classification 分类
CipDeqau2 \~,\| 80.inspection 检查
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s QNMZR 81.supervision of counting 监盘
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1+M) )x/#sW%) 83.confirmation 函证
R~oJ-}iYX mk1R~4v 84.computation 计算
)>FAtE }UW*[dCf>C 85.analytical procedures 分析程序
,jg #^47I `X@\Zv=} 86.vouch 核对
e*}zl>f X13+n2^8] 87.trace 追查
X#$ oV# IVSC7SBiT 88.audit sampling 审计抽样
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wCLniCt 89.error 误差
K.}jOm x7zc3%T's 90.expected error 预期误差
;`7~Q ~3:hed7: 91.population 总体
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Nn>e 92.sampling risk 抽样风险
q%;cu1^"M -6- sI 93.non- sampling risk 非抽样风险
8+oc4~!A@n % E1r{`p 94.sampling unit 抽样单位
~q566k!Ll! Pt5 wm\ 95.statistical sampling 统计抽样
/r~2KZE }VJ>}i* 96.tolerable error 可容忍误差
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5 GCN-T1HvA2 97.the risk of under reliance 信赖不足风险
fL2P6N@ s|<n7 =J 98.the risk of over reliance 信赖过度风险
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>.@@ 99.the risk of incorrect rejection 误拒风险
WMtFXkf6" /(s |'"6 100. the risk of incorrect acceptance 误受风险
#1J,!seJ uZn_*_J! 101.working trial balance 试算平衡表
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^<-C. 102.index and cross-referencing 索引和交叉索引
}kmAUaa,Z [IOI&`?D 103.cash receipt 现金收入
|=IJ^y(x| F!#)l*OX; 104.cash disbursement 现金支出
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105.bank statement 银行对账单
+&G(AW 3'.3RKV 106.bank reconciliation 银行存款余额调节表
_WWC8?6U -M=BD-_.h 107.balance sheet date
资产负债表日
akbB=:M,x 9]=J+ (M 108.net realizable value 可变现净值
++,I`x+p $;Fx Zkp 109.storeroom 仓库
fphCQO^#vW eWv:wNouk 110.sale invoice 销售发票
^oPFLez56 SV t~pE+Y 111.price list 价目表
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u\j 7(o`>7x* 112.positive confirmation request 积极式询证函
Gf.ywqE$Y$ Q|o$^D, 113.negative confirmation request 消极式询证函
||X3g"2W9 87! jn'A 114.purchase requisition 请购单
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kNWTM%u9 Gz{%Z$A~o 116.gross margin 毛利
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QSm 117.manufacturing overhead 制造费用
|Yw k #w|v.35%? 118.material requisition 领料单
F,S)P`? Ich^*z(F$ 119.inventory-taking 存货盘点
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5OWyxO3{ }6a}8EyFP 121.stock certificate 股票
k#pO+[ x [#Apd1S_ 122.audit report 审计报告
H}GGUE&c* 5T.U=_ag 123.entity 被审计单位
<Mvniz >6Uc|D 124.addressee of the audit report 审计报告的收件人
}d;2[fR) EoJ\Jk 125.unqualified opinion 无保留意见
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XiV 126.qualified opinion 保留意见
_(g0$vRP~ v*Gd=\88 127.disclaimer of opinion 无法表示意见
vzs4tkG yH"i5L9 128.adverse opinion 否定意见
-B-G$ii L~/,;PHN 查看《
注会考试《审计》中的128个英文单词(一) 》
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