61.assessed level of material misstatement risk 重大错报风险的评估水平
x$hhH= *^aEUp6& 62.simall business 小规模企业
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n, >f$NG 63.accounting system
会计系统
Aqy y\G; *yl?M<28 64.test of control 控制测试
Jt++3] ?qC6p|H 65.walk-through test 穿行测试
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G.")Bg }Wlm#t 67.flow chart 流程图
C GN=kQ {'#1do}{ 68.reperformance of internal control 重新执行
NTWy1 amTeTo]Tg 69.audit evidence
审计证据
cV$an Ah2*7@U 70.substantive procedures 实质性程序
d6^:lbj QHU|aC{r 71.assertions 认定
Jn7T5$pJ [x%[N)U3 72.esistence 存在
ES}V\k*} pl}nbY 73.occurrence 发生
Yyx sj9 ~k"r 74.completeness 完整性
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75.rights and obligations 权利和义务
v*";A JtvZ~s 76.valuation and allocation 计价和分摊
Bo,>blspw e j,)<* 77.cutoff 截止
9| g]M:{ #Z. QMWq 78.accuracy 准确性
='vD4}"j ~U r 79.classification 分类
'\O[j*h^. a`e'HQ 80.inspection 检查
ty8>(N(~ oBO4a^D 81.supervision of counting 监盘
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E`78 /S{U|GBB%r 82.observation 观察
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KAG)4 83.confirmation 函证
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de/oK c I A%ZCdA; 85.analytical procedures 分析程序
kzk8b?rOA $l $p| 86.vouch 核对
tzShds F;bkV}^ 87.trace 追查
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$_ s\zY^(v4 88.audit sampling 审计抽样
b>-h4{B[ }_Ci3|G>%D 89.error 误差
z]2MR2W@X z:a7)z 90.expected error 预期误差
htT9Hrx C$0rl74Wi 91.population 总体
q`'m:{8 Ay7PU 92.sampling risk 抽样风险
^g|j4N `_k_}9Fr 93.non- sampling risk 非抽样风险
(mr*Thy`@ Q45gC28x 94.sampling unit 抽样单位
#<~oR5ddlb ZZw2m@T> 95.statistical sampling 统计抽样
97[wz C, -9~$Ll+2h 96.tolerable error 可容忍误差
ihJ!]#Fbm O{7rIy 97.the risk of under reliance 信赖不足风险
<&^[?FdAa OMW]9E 98.the risk of over reliance 信赖过度风险
&q&~&j'[ 2Wg:eh 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<!' WpY- :t9sAD 101.working trial balance 试算平衡表
`YUeVz>q? rK3KxG 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
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8[.&ca/[ 104.cash disbursement 现金支出
GSs?!BIC dU*$V7 105.bank statement 银行对账单
.820~b0 )Z/$;7]# 106.bank reconciliation 银行存款余额调节表
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)pPq+ 107.balance sheet date
资产负债表日
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lI%RdA[ 108.net realizable value 可变现净值
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vB 109.storeroom 仓库
#D#kw*c ju5o).!bg 110.sale invoice 销售发票
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TQ:h[6v E=8GSl/Jx 112.positive confirmation request 积极式询证函
& kVa*O AFM+`{Cq 113.negative confirmation request 消极式询证函
(f^/KB= {0lu>?< 114.purchase requisition 请购单
:ssj7wl : iITMBS`} 115.receiving report 验收报告
3#x1(+c6 k]C k%[d 116.gross margin 毛利
am!ssF5s #'},/Lm@ 117.manufacturing overhead 制造费用
,;hpqu| g-jg;Ri 118.material requisition 领料单
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3Z`"k2k 119.inventory-taking 存货盘点
+)bn}L>Rl R!%HQA1U 120.bond certificate 债券
N34-z|"q `mW~ {)x 121.stock certificate 股票
E<}sGzMc WO{7/h</ 122.audit report 审计报告
0 'THL%lK `#w#!@s#@ 123.entity 被审计单位
$m~&| s WtKKdL 124.addressee of the audit report 审计报告的收件人
*/JYP + 3s|:7 125.unqualified opinion 无保留意见
OiXO<1'$ ?{}P#sn 126.qualified opinion 保留意见
/F9Dg<#a 6]Q#4 127.disclaimer of opinion 无法表示意见
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"IW${Kg 128.adverse opinion 否定意见
T)%6"rPL3! sV-PR] 查看《
注会考试《审计》中的128个英文单词(一) 》
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