61.assessed level of material misstatement risk 重大错报风险的评估水平
>]gB@tn[ Vjt7X"_/ 62.simall business 小规模企业
xZ`vcS( ip}%Y6Wj 63.accounting system
会计系统
&-Wt!X 3 O|=?!|`o 64.test of control 控制测试
p=> +3 fS|e{!iI" 65.walk-through test 穿行测试
sH2xkUp RfD#/G3| 66.communication 沟通
$^^M&[b- =EA @ 67.flow chart 流程图
Ank_;jo .B2e$`s$ 68.reperformance of internal control 重新执行
-X7x~x- SnXM`v, 69.audit evidence
审计证据
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E,"z |IzL4>m:; 70.substantive procedures 实质性程序
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h!D 71.assertions 认定
\_R<Q?D+ NopfL 72.esistence 存在
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i>CR{q 73.occurrence 发生
$E^sA|KcT c1+z(NQ3 74.completeness 完整性
N2[j By8M <zvtQ^{] 75.rights and obligations 权利和义务
-@#],s7 ;Wk3>\nT- 76.valuation and allocation 计价和分摊
Rc4=zimr+ 2h*aWBLk 77.cutoff 截止
Bd=K40Z: P(8
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2|RoN)% tS3&&t 79.classification 分类
Sw-2vnSdM {6qxg _{ 80.inspection 检查
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_ /`aPV"$M 81.supervision of counting 监盘
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82.observation 观察
8L/XZ) gYGoJH1 83.confirmation 函证
UCj+V@{ RN@)nc_ 84.computation 计算
udr|6EjD. rZ-< Ryg 85.analytical procedures 分析程序
~.U\Y WpE"A 86.vouch 核对
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yTkZ`M28 Bt$,=k 87.trace 追查
]K>bSK^TX Bv3B|D&+ 88.audit sampling 审计抽样
BSd.7W;cS= BU>R<A5h 89.error 误差
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90.expected error 预期误差
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rGXC 91.population 总体
..'"kX:5 Zj ^e8u=T 92.sampling risk 抽样风险
xmC5uT6L3M #FRm<9/j 93.non- sampling risk 非抽样风险
-}oH],C \/Q~C! 94.sampling unit 抽样单位
*x p_# =<aFkBX- 95.statistical sampling 统计抽样
FdEUZ[IT`{ ){,Mv:#+T 96.tolerable error 可容忍误差
W}zq9|p OR+py.vK 97.the risk of under reliance 信赖不足风险
*L*{FnsV 3syA$0TZt 98.the risk of over reliance 信赖过度风险
|{ZdAr.; FBouXu# 99.the risk of incorrect rejection 误拒风险
Ks(l :oUB |90/tNe 100. the risk of incorrect acceptance 误受风险
Z]k@pR ! sVmqx^- 101.working trial balance 试算平衡表
3N2d@R .s41Tc5u 102.index and cross-referencing 索引和交叉索引
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JHZjf7g$k yqtHlz% 104.cash disbursement 现金支出
e(b$LUV ]EDCs?, 105.bank statement 银行对账单
ubVZEsoW? 6jm/y@|F! 106.bank reconciliation 银行存款余额调节表
Z }>;@c TMsCl6dB 107.balance sheet date
资产负债表日
TPKD'@:x tk8\,!9Q 108.net realizable value 可变现净值
4,Uqcw?!F' P (Y\l 109.storeroom 仓库
-*J!Ws(9 6^BT32,' 110.sale invoice 销售发票
t pxk8Ys Y;g\ @j 111.price list 价目表
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]"uPxH? 112.positive confirmation request 积极式询证函
ZIh)D[n 10m|? 113.negative confirmation request 消极式询证函
>$r o\/ T;PLUjp} 114.purchase requisition 请购单
V
joVC$ZX WW^+X~Y 115.receiving report 验收报告
cb{"1z ;7H^;+P 116.gross margin 毛利
d:_; ;3bUgI}.J 117.manufacturing overhead 制造费用
u'DpZ [io|qLr}\ 118.material requisition 领料单
1O,8=,K2a Rs"G8Q9Q 119.inventory-taking 存货盘点
6P,uy;PJ Vu E$-)&) 120.bond certificate 债券
uAoZ&8D6 ?FR-aXx 121.stock certificate 股票
H(M{hfa| "o_'q@.} 122.audit report 审计报告
`(I$_RSE") I6@"y0I 123.entity 被审计单位
PQh s^D PqF&[
M<) 124.addressee of the audit report 审计报告的收件人
! gfd!R ]0|A\bE\S 125.unqualified opinion 无保留意见
),xD5~_=q E2>+V{TF 126.qualified opinion 保留意见
WA:r 4V Mk+G(4p 127.disclaimer of opinion 无法表示意见
)t\aB_ = p7r/`_'| 128.adverse opinion 否定意见
*8)va ja&m-CFK 查看《
注会考试《审计》中的128个英文单词(一) 》
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