61.assessed level of material misstatement risk 重大错报风险的评估水平
KPD@b=F jg7d7{{SB 62.simall business 小规模企业
WvIK=fdZ$ NEZH<# 63.accounting system
会计系统
.Y+mwvLpRG _QD/!~O 64.test of control 控制测试
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Zn:[ 65.walk-through test 穿行测试
ngtuYASc ;>cLbjD 66.communication 沟通
/IrKpmbq 3`mC"ab / 67.flow chart 流程图
eOO!jrT: k0gJ('zah 68.reperformance of internal control 重新执行
wEZqkV ~:R4))qpg 69.audit evidence
审计证据
;:-}z.7Y Jv-zB]3& 70.substantive procedures 实质性程序
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*A4;Bm 71.assertions 认定
K'>P!R:El pb,{$A 72.esistence 存在
hhN(;. 8JQ<LrIt9 73.occurrence 发生
g{rt ^B zS&7[:IRs' 74.completeness 完整性
M80}3mgP~ ?z*W8b]' 75.rights and obligations 权利和义务
5%vP~vy_} 8^&fZL', 76.valuation and allocation 计价和分摊
,C5@P+A H620vlC}V 77.cutoff 截止
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&wD 78.accuracy 准确性
e7)> U!9c9 C?_t8G./_ 79.classification 分类
V>~*]N^f G <} 7vF 80.inspection 检查
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%F/,c-= 81.supervision of counting 监盘
M%nZu{ B8P@D"u 82.observation 观察
SLbavP#G :Kt{t46) 83.confirmation 函证
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/D5 84.computation 计算
X.r!q1_c dja9XWOg 85.analytical procedures 分析程序
2/a04qA# :$) aMEq 86.vouch 核对
z^SN#v$ exa}dh/uC 87.trace 追查
0|f_C3 r&LCoe'\{i 88.audit sampling 审计抽样
qrORP3D@ x&6i@ Jl 89.error 误差
8k*k {#d`&] 90.expected error 预期误差
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*axza~d 91.population 总体
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.*clY 92.sampling risk 抽样风险
[jmAMF<F [jG uO% 93.non- sampling risk 非抽样风险
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2$<>1^ 94.sampling unit 抽样单位
8?]%Qi cmC&s'/8`D 95.statistical sampling 统计抽样
Jg?pW:}R @b(gjOE 96.tolerable error 可容忍误差
+O%a:d% ( kD?},Z 97.the risk of under reliance 信赖不足风险
e>s.mH6A jDkc~Wwa 98.the risk of over reliance 信赖过度风险
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o/3Ex 99.the risk of incorrect rejection 误拒风险
N'q/7jOy }9fV[zO 100. the risk of incorrect acceptance 误受风险
9Y*Vz QE T<_1|eH 101.working trial balance 试算平衡表
#0$eTdx# TQyFF/K 102.index and cross-referencing 索引和交叉索引
;/]c^y 'e8d["N 103.cash receipt 现金收入
^9m^#"ZW` MYW 4@# 104.cash disbursement 现金支出
Ts ?>"@ -a#AE|` 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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IBsO 107.balance sheet date
资产负债表日
-2mOgv P+h<{%:* 108.net realizable value 可变现净值
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.>f 109.storeroom 仓库
E*#60z7F 2%, ' }Bus 110.sale invoice 销售发票
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KbpI>;[ 111.price list 价目表
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sDK( c`[uQXv 112.positive confirmation request 积极式询证函
nCmrt*&} nV6g]#~@ 113.negative confirmation request 消极式询证函
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m+ 114.purchase requisition 请购单
MjeI?k}LJ \|4MU"ri 115.receiving report 验收报告
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116.gross margin 毛利
[,V92-s;N 0}3'h#33= 117.manufacturing overhead 制造费用
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hl'& 118.material requisition 领料单
_O71r}4 Jd_1>p 119.inventory-taking 存货盘点
x)Om[jZE G"R>a w 120.bond certificate 债券
"I1M$^8n YSUH*i/% 121.stock certificate 股票
m##z +_K;Pj]x 122.audit report 审计报告
L,ey3i7a\ rnrx%Q 123.entity 被审计单位
Gb)iB ~5?n&pF 124.addressee of the audit report 审计报告的收件人
vnOF$6n [==Z1Q;= 125.unqualified opinion 无保留意见
LfSUY [~%;E[ky$ 126.qualified opinion 保留意见
.0/Z'.c8 YuW\GSV00 127.disclaimer of opinion 无法表示意见
xRZT nylIP */ 128.adverse opinion 否定意见
Bc,z] 17i@GnbNb 查看《
注会考试《审计》中的128个英文单词(一) 》
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