61.assessed level of material misstatement risk 重大错报风险的评估水平
zK}.Bhj# D .E>Y 62.simall business 小规模企业
HRk+2'wjAz 1'h?qv^( 63.accounting system
会计系统
]0o78(/w2 [e (- 64.test of control 控制测试
) s M}BY 'n\ZmG{ 65.walk-through test 穿行测试
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sm 66.communication 沟通
s`TfNwDvU sf%=q$z 67.flow chart 流程图
K-K+%U R6ywc"xE 68.reperformance of internal control 重新执行
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审计证据
rkVZP!7! Upf1*$p 70.substantive procedures 实质性程序
c#_%|gg mIOx)`$ 71.assertions 认定
K}6}Opr,Tt Da.v yp 72.esistence 存在
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]I@Gc' `":< ]lj 73.occurrence 发生
4o'0lz] G'! Hc6OZ 74.completeness 完整性
k(et b# CpA=DnZ 75.rights and obligations 权利和义务
{R(q7ALR W Qe>1 76.valuation and allocation 计价和分摊
97Whn* =5+:<e,& 77.cutoff 截止
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$L 78.accuracy 准确性
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g=2\9 azN<]u@. 79.classification 分类
K@+&5\y] d^4!=^HN 80.inspection 检查
*PD7H9m !s5 _JO 81.supervision of counting 监盘
.#CTL|x eR?`o !@y 82.observation 观察
~|riFp=J .F |yxj;I7 83.confirmation 函证
L_Om<LO2 ,9=5.+AJ 84.computation 计算
wTqgH@rGtR &!_>J0 85.analytical procedures 分析程序
kz] qk15w (;\JCeGA 86.vouch 核对
Ak&eGd$d Iq(BH^K 87.trace 追查
j&u{a[Y/} [WuN?H 88.audit sampling 审计抽样
o#CNr5/ [/\}:#MLe 89.error 误差
"RiY#=}sm 624l5}@: 90.expected error 预期误差
rMUn ~ o^H.uBO{ 91.population 总体
kect)=T( /GqW1tcO 92.sampling risk 抽样风险
fn;`V it# ,x&T8o/a 93.non- sampling risk 非抽样风险
m>DBO|` ?`lIsd 94.sampling unit 抽样单位
s&TPG0W PS**d$ S 95.statistical sampling 统计抽样
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N u8 Q`la 96.tolerable error 可容忍误差
3P N<J ^,*!Qk<c 97.the risk of under reliance 信赖不足风险
67?O}~jbG t,Ss3 98.the risk of over reliance 信赖过度风险
S8 .1%sw 7a\at)q/y 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
B _k+Oa2! M8(N9)N 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
b"k1N9 *:}9(8d 103.cash receipt 现金收入
,%6!8vX v)1@Ew=Y% 104.cash disbursement 现金支出
h&}z@ Vq4g#PcG 105.bank statement 银行对账单
.Yg7V'R1 Y#7sDd!N| 106.bank reconciliation 银行存款余额调节表
'ioX,KD 1L3+KD~ 107.balance sheet date
资产负债表日
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D qu?mg;L 108.net realizable value 可变现净值
a1#",%{I 6
9+Pf* 109.storeroom 仓库
b=
+3/-d c'md)nD2M 110.sale invoice 销售发票
o*_arzhA Tji* \<? 111.price list 价目表
N.'-9hv Jo'~oZ$ 112.positive confirmation request 积极式询证函
7/e25LS!`U hik.c3 113.negative confirmation request 消极式询证函
~`yO@f;D XmJ ?oPr7 114.purchase requisition 请购单
,76Q*p ,eSII2,r4 115.receiving report 验收报告
adY ,Nz /JjSx/ 116.gross margin 毛利
Fe1^9ja M.qE$ 117.manufacturing overhead 制造费用
5Sz&j _J&IL!S2 118.material requisition 领料单
Rt.2]eZEJ 4OOI$J$Jh 119.inventory-taking 存货盘点
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|BEoF[1 120.bond certificate 债券
blx"WVqo ak_n 121.stock certificate 股票
JuDadIrd{ +?'a2pUS 122.audit report 审计报告
L'HO"EZFj d1}cXSQ1T 123.entity 被审计单位
|-9##0H T_ j0*A$ 124.addressee of the audit report 审计报告的收件人
]|QA`5=$ Il]p >B 125.unqualified opinion 无保留意见
1VA%xOURh +2#pP 126.qualified opinion 保留意见
/ _Fi4wZ .R^q$U~v3 127.disclaimer of opinion 无法表示意见
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-td/w 128.adverse opinion 否定意见
8;i'dF:) )1/J5DI @8 查看《
注会考试《审计》中的128个英文单词(一) 》
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