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
IL3,dad'^ .{7?Y;_( 63.accounting system
会计系统
}w8h^(+B j0=`Jf 64.test of control 控制测试
i= ~HXr} @WhcY*R2 65.walk-through test 穿行测试
U~Ni2|}\C9 :b=`sUn<X+ 66.communication 沟通
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oFK/5cJ 67.flow chart 流程图
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tP0dQYd 68.reperformance of internal control 重新执行
.w$v<y6C iA^w2K 69.audit evidence
审计证据
+;Cq>1x, sN-5vYfC* 70.substantive procedures 实质性程序
F__DPEAc_ l:+tl/ 71.assertions 认定
FX}<F0([? ?e3q0Lg3| 72.esistence 存在
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73.occurrence 发生
m|24)%Vj;= @#VxjXW^ 74.completeness 完整性
L4Nk+R; eqeVz` 75.rights and obligations 权利和义务
> %#J8 LE1&atq 76.valuation and allocation 计价和分摊
<+_OgF1G hH"3Y}U@ 77.cutoff 截止
5 Nl>4d` WgE~H)_% 78.accuracy 准确性
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_C\L2 80.inspection 检查
@D0Ut9) s4~c>voQB 81.supervision of counting 监盘
14oD^`-t Oo7n_h1 82.observation 观察
{y<_S]0 ]NTHit^EX 83.confirmation 函证
wfo}TGhC !Toq~,a8? 84.computation 计算
i"JF~6c< _$cQAH0 E 85.analytical procedures 分析程序
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k9}im 86.vouch 核对
/&kZ)XOi IH>+P]+3"3 87.trace 追查
rB=1*.}FLc L?al2aopF 88.audit sampling 审计抽样
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89.error 误差
SvI OmU.9PDg- 90.expected error 预期误差
CZ]+B8Pl(x WqYl=%x"{V 91.population 总体
I9Z8]Q+2" i}HF 92.sampling risk 抽样风险
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h!d#=.R ^GRd;v=-@ 94.sampling unit 抽样单位
q/4PX VaX>tUW 95.statistical sampling 统计抽样
|nm,5gPNC !>>$'.nb@~ 96.tolerable error 可容忍误差
bZ3CJ f&mE f, ;sEV 97.the risk of under reliance 信赖不足风险
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bz}T}nj T \0e8"iZ 99.the risk of incorrect rejection 误拒风险
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y 2H]&3kM3X 100. the risk of incorrect acceptance 误受风险
F'SOl*v(s5 jriliEz;f 101.working trial balance 试算平衡表
DbOWnXV"o -sc@SoS 102.index and cross-referencing 索引和交叉索引
[k1N `K(M t5 5k#`Z 103.cash receipt 现金收入
u!g<y hP9+|am% 104.cash disbursement 现金支出
[=LQ,e$r7 !sR`]0 105.bank statement 银行对账单
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NINyg"g< 6'qs=Ql 107.balance sheet date
资产负债表日
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-.z~u/uL nnr(\r~ 109.storeroom 仓库
,&l>^w/ noL<pkks~R 110.sale invoice 销售发票
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RJd55+h ZEApE+m 112.positive confirmation request 积极式询证函
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N$_Rzh"9rr \UK 9 114.purchase requisition 请购单
ii~~xt1 BQw#PXp3 115.receiving report 验收报告
iL5+Uf)E3 E5 Y92vu 116.gross margin 毛利
v)X1R/z5xw %} \@Wk~ 117.manufacturing overhead 制造费用
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h: rGq~e|.O3 118.material requisition 领料单
f+gyJ#R` eR5swy& 119.inventory-taking 存货盘点
*=r,V xT=|Uc0 120.bond certificate 债券
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4pA(.<#A 121.stock certificate 股票
t|%iW%m4 nc l-VN 122.audit report 审计报告
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QG<jE v( (fRX.` 123.entity 被审计单位
xJZbax[ 2&5"m;< 124.addressee of the audit report 审计报告的收件人
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7EO%, }HXNhv-K 125.unqualified opinion 无保留意见
}vcC4 =t/ vp-)$f& 126.qualified opinion 保留意见
Vh'H5v^ WXXLD:gxI 127.disclaimer of opinion 无法表示意见
\.Q"fd?a_D Oja)J-QXb 128.adverse opinion 否定意见
w9z((\5 w{Dk,9>w) 查看《
注会考试《审计》中的128个英文单词(一) 》
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