61.assessed level of material misstatement risk 重大错报风险的评估水平
z^~fVl 0!xD+IA!8 62.simall business 小规模企业
60-LpGhvy %N>@( . 63.accounting system
会计系统
>C@fSmnOM GMd81@7 64.test of control 控制测试
_Tev503 k5W5 9tz 65.walk-through test 穿行测试
m_oBV|v{ tWD*uAb 66.communication 沟通
%$Mvq&ZZ >[ywrB ?T 67.flow chart 流程图
/ZX8gR5x P
Ox~m 68.reperformance of internal control 重新执行
)6Z)z;n]aW iQ~cG[6 69.audit evidence
审计证据
G| ^tqI _k
_F 70.substantive procedures 实质性程序
&9IMZAo
I5PaY.i 71.assertions 认定
R~)c(jj5 ;z!~-ByzL 72.esistence 存在
rXvvJIbi !j [U 73.occurrence 发生
vBq2JJAl R>#T{<<L 74.completeness 完整性
65qH 1,BtOzuRo 75.rights and obligations 权利和义务
E9QNx62 IN),Lu0K 76.valuation and allocation 计价和分摊
X2Y-TET e$ E=n 77.cutoff 截止
4d[:{/+Q qDOx5.d 78.accuracy 准确性
`<q{8 8%I4jL< 79.classification 分类
r's4
-\ dLG5yx\js 80.inspection 检查
G,$RsP z_CBOJl#C! 81.supervision of counting 监盘
8M8=uw~# Qq^>7OU>Co 82.observation 观察
!)KX?i[Q xs+MvXTC 83.confirmation 函证
cD]{ Nn <c^m|v 84.computation 计算
MX6;ww W/xb[w9v 85.analytical procedures 分析程序
+*~?JT 8x[q[ 86.vouch 核对
pOpie5)7X !&ac}uD^g 87.trace 追查
-0Y8/6]( Q_qc_IcM y 88.audit sampling 审计抽样
5k<qJ9 u%3Z +[ 89.error 误差
#Z(8 vA^@ / IAK'/ 90.expected error 预期误差
p7Gs zT`LPs6T 91.population 总体
Z#nj[r!l} f
\[Z`D 92.sampling risk 抽样风险
Ga"$_DyM f4CwyL6ur 93.non- sampling risk 非抽样风险
HmAA?J} /|P&{
! 94.sampling unit 抽样单位
7[ *,t gfFP-J3cN 95.statistical sampling 统计抽样
aZ@Ke$jD g_5:o
3s 96.tolerable error 可容忍误差
%dKUB4 \<]nv}1O 97.the risk of under reliance 信赖不足风险
V<?t(_Y }`\+_@w 98.the risk of over reliance 信赖过度风险
j ]F
Zy C$-IDBXK 99.the risk of incorrect rejection 误拒风险
$+R0RqV$V~ 8lT.2H 100. the risk of incorrect acceptance 误受风险
X+
h|sy %koHTWT+ 101.working trial balance 试算平衡表
$:t;WXc.< V2V^*9(wu@ 102.index and cross-referencing 索引和交叉索引
39BGwKXb P<km?\Xp( 103.cash receipt 现金收入
%, XyhS5[o GNT1FR 104.cash disbursement 现金支出
Ck/4hZ U8\[8~Xftn 105.bank statement 银行对账单
KaZ$!JfT m("!
M~1 106.bank reconciliation 银行存款余额调节表
oost}%WxN Tmg~ZI:MW 107.balance sheet date
资产负债表日
v;80RjPy> a)`b;]+9 108.net realizable value 可变现净值
r}+U1l3#2 MrXhVZ"d* 109.storeroom 仓库
gV91=Pj kViX FPW 110.sale invoice 销售发票
mh2t ' O k "LbB#Q 111.price list 价目表
<9@I50; `u3to{ 112.positive confirmation request 积极式询证函
U:M?Ji5CY KE]
!7+8- 113.negative confirmation request 消极式询证函
[kDjht|$> !=V>DgmW 114.purchase requisition 请购单
:CNHN2 J Ont4-AP
115.receiving report 验收报告
&s>HiL>f l(-6pP5` 116.gross margin 毛利
cP'' `i<;5s!rX 117.manufacturing overhead 制造费用
>sv| jV;&*4if 118.material requisition 领料单
HcXyU/>D T9osueh4 119.inventory-taking 存货盘点
Hc ]/0: ]!E|5=q 120.bond certificate 债券
uHkL$}C ZTfs&5 121.stock certificate 股票
<]r.wn=}M @
kK${ 122.audit report 审计报告
RX P 0
4 t|jX%s= 123.entity 被审计单位
)@DH& AkrUb$ } 124.addressee of the audit report 审计报告的收件人
g>_lU
vSE snT! 3t 125.unqualified opinion 无保留意见
X3NHQMI "gADHt=MIR 126.qualified opinion 保留意见
-ve{O-; :vz_f$= 127.disclaimer of opinion 无法表示意见
n_Px=s!1p@ JV=d!Gi[C 128.adverse opinion 否定意见
J*Dj`@`4`g j(HC^\Hi 查看《
注会考试《审计》中的128个英文单词(一) 》
T]l_B2.