61.assessed level of material misstatement risk 重大错报风险的评估水平
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!:d3 DtJ3`Jd 62.simall business 小规模企业
VJl0UM3{J f(5;Rf( 63.accounting system
会计系统
~*]7f%L- [:qJ1^U U 64.test of control 控制测试
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ve-[ 65.walk-through test 穿行测试
4mtO"'| :Nwv&+ 66.communication 沟通
A (p^Q atw*t1)g 67.flow chart 流程图
g9NE>n(3 eu~ u-}. 68.reperformance of internal control 重新执行
:RwURv+kT w4_Xby) 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
2I& dTxIa y>#kT 71.assertions 认定
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IId%O 72.esistence 存在
8~~ k? _MuzD&^qE 73.occurrence 发生
+$xw0)| t0kZFU 74.completeness 完整性
!VsdKG) cLvnLaA} 75.rights and obligations 权利和义务
_[i.)8$7 ld):Am}/o 76.valuation and allocation 计价和分摊
i)$+#N ;!lwB 77.cutoff 截止
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l^!)#j? E:+r.r"Y 79.classification 分类
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j9GKz1 <eP,/H 81.supervision of counting 监盘
Aq7`A^1t$ 49O_A[(d 82.observation 观察
9`5.0** mG\9Qkom| 83.confirmation 函证
Z_<NUPE iTs"RW 84.computation 计算
w5rtYTI ^,?>6O 85.analytical procedures 分析程序
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86.vouch 核对
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4|ai*^ i_+e&Bjd4j 87.trace 追查
oHp"\Z& n "^rS}Y] 88.audit sampling 审计抽样
~X %cbFom= RBg2iG$8| 89.error 误差
H 8 66,] =CS$c? 90.expected error 预期误差
wV{j CQ k.Gt}\6zP 91.population 总体
zf5%|7o _ouZd. 92.sampling risk 抽样风险
zQt)>Qx_ B#.xs>{N 93.non- sampling risk 非抽样风险
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<7B;_3/ 94.sampling unit 抽样单位
UEm4):/} +l!.<:sp 95.statistical sampling 统计抽样
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HI~@ \IzZJGi 96.tolerable error 可容忍误差
!U(KQ:j -em3 #V 97.the risk of under reliance 信赖不足风险
xdY'i0fh =,i?8Fuz 98.the risk of over reliance 信赖过度风险
.L^;aL QJ>=a./ 99.the risk of incorrect rejection 误拒风险
Wf%)::G*uR 'd;aAG 100. the risk of incorrect acceptance 误受风险
wN6sica| N"Y%*BkH 101.working trial balance 试算平衡表
mz;ExV16 xlgT1b:6 102.index and cross-referencing 索引和交叉索引
}g%&}`%' Do^yer~ 103.cash receipt 现金收入
gh"_,ZhZt m9jjKu]| 104.cash disbursement 现金支出
<Nc9F[' -XkjO$=!= 105.bank statement 银行对账单
#>BC|/P} LUz`P6 106.bank reconciliation 银行存款余额调节表
9c1q:>| (5[#?_~ 107.balance sheet date
资产负债表日
R iV]SgV9 >SYOtzg% 108.net realizable value 可变现净值
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^r]-v++ 109.storeroom 仓库
R_Bf JD. CPP9=CoR37 110.sale invoice 销售发票
r.:f.AY{ 5`K'2 111.price list 价目表
7Bf4ojKt HBk5p>& 112.positive confirmation request 积极式询证函
K+yi_n L pH@yE Vf 113.negative confirmation request 消极式询证函
v{\~>1J{ ?q5HAIZ` 114.purchase requisition 请购单
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zc\@( I4c%>R 116.gross margin 毛利
}JT&lyO< b l|9'l[}& 117.manufacturing overhead 制造费用
CyB1`&G> A 7|x|mW 118.material requisition 领料单
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x;~f 119.inventory-taking 存货盘点
;hFB]/.v ~H]d9C 120.bond certificate 债券
mj9]M?] x}reeqn 121.stock certificate 股票
Vr&v:8:wb 9@*4^Ks p 122.audit report 审计报告
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"Y=*s 123.entity 被审计单位
!W=2ZlzS Me;Nn$'% 124.addressee of the audit report 审计报告的收件人
Ew9MWlk q93V'[)F 125.unqualified opinion 无保留意见
mFIIqkUAL a$6pA@7} 126.qualified opinion 保留意见
uQWd`7 O}7aX ' 127.disclaimer of opinion 无法表示意见
<R#:K7>O `7',RUj|D 128.adverse opinion 否定意见
r1$x}I#Zv 81wmKqDEs 查看《
注会考试《审计》中的128个英文单词(一) 》
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