61.assessed level of material misstatement risk 重大错报风险的评估水平
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wh 62.simall business 小规模企业
zEk/15 ]\m>N]P] 63.accounting system
会计系统
"/nbcQ*s*E YF)k0bu&; 64.test of control 控制测试
t W}"PKv " 6ScVa5) 65.walk-through test 穿行测试
TyY%<NCIb DIw9ov>k 66.communication 沟通
(\UpJlW lc\{47LwZ 67.flow chart 流程图
o[)*Y`xq<w :}z`4S@b 68.reperformance of internal control 重新执行
qL4s@<|~ 2p~}<B 69.audit evidence
审计证据
spT$}F2n 'P)c'uqd# 70.substantive procedures 实质性程序
pp@O6 A DVUx} 71.assertions 认定
!<>*|a {5]c\_. 72.esistence 存在
qe'RvBz D)tL}X$ 73.occurrence 发生
AQwai>eL ]=ADX} 74.completeness 完整性
1my1m HD'adj_, 75.rights and obligations 权利和义务
JOH\K0=e +kN,OK~ 76.valuation and allocation 计价和分摊
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G 77.cutoff 截止
<nTZs`$LwL 0n}v"61q 78.accuracy 准确性
z69u@ u\;d^A 79.classification 分类
&0i$Y\g 09qfnQG 80.inspection 检查
hn~btu9h -lrcb/)Gz 81.supervision of counting 监盘
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< 82.observation 观察
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5Q Kq5i8L=u 83.confirmation 函证
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9 84.computation 计算
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UlO 85.analytical procedures 分析程序
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A K|Eelhm 86.vouch 核对
ut#pg+#Q NcBz(" 87.trace 追查
'E&tEbY `NTtw;%Y 88.audit sampling 审计抽样
2Z5_@Y mx#%oJnsi 89.error 误差
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v 91.population 总体
/EG'I{oC 3-&~jm~" 92.sampling risk 抽样风险
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. 93.non- sampling risk 非抽样风险
I,<?Kv 1$+8wDVwad 94.sampling unit 抽样单位
*AP"[W DJ*mWi. 95.statistical sampling 统计抽样
?T .=ym lXZ*Pb<j 96.tolerable error 可容忍误差
Oxa8u e? =H3tkMoi2 97.the risk of under reliance 信赖不足风险
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6a YWs?2I 98.the risk of over reliance 信赖过度风险
bkc*it 6ypLE@Mk 99.the risk of incorrect rejection 误拒风险
PXqG;o*Q*? M9""(`U 100. the risk of incorrect acceptance 误受风险
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A 101.working trial balance 试算平衡表
8\^A;5 O@4 J=P=w 102.index and cross-referencing 索引和交叉索引
-cijLlz%+ YSB=nd_ 103.cash receipt 现金收入
a+cDH zj(V\y&H 104.cash disbursement 现金支出
Rk[a|T & P%H Dz 105.bank statement 银行对账单
~\8(+qIv%f 0#DEh|? 106.bank reconciliation 银行存款余额调节表
+wJ!zab` JSi0-S[Y{ 107.balance sheet date
资产负债表日
7F6B vzFpXdt 108.net realizable value 可变现净值
/s~S\dG CGzu(@dd\ 109.storeroom 仓库
NPS*0 y/ mL pM8~L 110.sale invoice 销售发票
KN[;z2i b,YNCb]H 111.price list 价目表
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112.positive confirmation request 积极式询证函
&b`W<PAc?4 =#,`k<v%I 113.negative confirmation request 消极式询证函
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A8As QF\nf_X 114.purchase requisition 请购单
q[C?1Kc.z ]/H6%"CTa 115.receiving report 验收报告
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r!(V;k{ 116.gross margin 毛利
Z#L4n#TT W.?/p~ 117.manufacturing overhead 制造费用
pm ,xGo2 ON){d!]uJ 118.material requisition 领料单
*=2W:,$ ?q9]H5\ 119.inventory-taking 存货盘点
TKv!wKI bY=[ USgps 120.bond certificate 债券
4$[o; t> Wz s=BNm9 121.stock certificate 股票
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G GaG>0x 122.audit report 审计报告
} P ," _OTVQo Ap 123.entity 被审计单位
w|-3X ;_)~h$1%= 124.addressee of the audit report 审计报告的收件人
%&yPl{ #YYJ4^":k 125.unqualified opinion 无保留意见
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+q'1P}e 126.qualified opinion 保留意见
'2*OrY "H).2{3(x 127.disclaimer of opinion 无法表示意见
w CB*v<* \agZD+ 128.adverse opinion 否定意见
qrYbc~jI7 7>__ fQu 查看《
注会考试《审计》中的128个英文单词(一) 》
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