61.assessed level of material misstatement risk 重大错报风险的评估水平
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qDW~ QHR,p/p 62.simall business 小规模企业
EqW~K@ Ek{Q NlQ]4 63.accounting system
会计系统
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Cg 64.test of control 控制测试
;qWu8\T+ a{nR:zPE 65.walk-through test 穿行测试
?\V#^q- tMxde+$y 66.communication 沟通
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)j1~ 67.flow chart 流程图
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%e `8!9Fp 68.reperformance of internal control 重新执行
2l<2srEK TR DQ+Z 69.audit evidence
审计证据
BHY8G06 b#_RZ 70.substantive procedures 实质性程序
Vu$m1,/ oYqHl1cs 71.assertions 认定
=1IK"BA2? t(z]4y 72.esistence 存在
LikcW# E8PDIjp 73.occurrence 发生
~lj[> |\Oj v;]rFc#Px[ 74.completeness 完整性
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`< 75.rights and obligations 权利和义务
p'R<yB)V >d + }$dB 76.valuation and allocation 计价和分摊
hXTfmFy{n M"3"6U/ e 77.cutoff 截止
HRf;bKZ `_\KN_-%Vu 78.accuracy 准确性
MAek856 y!FO 79.classification 分类
i7Qb~RW &A0OYV3i. 80.inspection 检查
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+7 81.supervision of counting 监盘
F1Z'tjj+ Aw#<: 6- 82.observation 观察
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CRb*sfKDL ?NMk|+ 84.computation 计算
T fLqxioqZ {7M++J= 85.analytical procedures 分析程序
:33@y%>L cH5i420;aO 86.vouch 核对
c-+NWC .+:iAnf 87.trace 追查
HI8mNX3 "j .6wPpL G?{ 88.audit sampling 审计抽样
YSD G! i'ap8Dr 89.error 误差
Os9SfL (?4%Xtul1 90.expected error 预期误差
B>2R-pa4~ 82LE9<4A 91.population 总体
R"t#dG]1t 7]VR)VA M 92.sampling risk 抽样风险
Wiis<^) EFX2>&mWo8 93.non- sampling risk 非抽样风险
F6\{gQ<E qAjtvc2 94.sampling unit 抽样单位
NUsxMhP digc7;8L 95.statistical sampling 统计抽样
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Ju+3} 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
x3O%W?5 alb3oipOB 98.the risk of over reliance 信赖过度风险
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) >_}isCd, 99.the risk of incorrect rejection 误拒风险
Xh"9Bcjf m\>gOTpA4 100. the risk of incorrect acceptance 误受风险
!5*VBE\ _o~ pVBl/ 101.working trial balance 试算平衡表
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4! DGvuo 8 102.index and cross-referencing 索引和交叉索引
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'5itN^ !gXxM,R 103.cash receipt 现金收入
H{}&|;0 XM]m%I 104.cash disbursement 现金支出
;$D,w 5:@bNNX'j 105.bank statement 银行对账单
C*Q7@+& E1QJ^]MG. 106.bank reconciliation 银行存款余额调节表
*V&M5 o#m31*o 107.balance sheet date
资产负债表日
FvsVfV U H!;N0",]N 108.net realizable value 可变现净值
do" m=y uaIAVBRcS 109.storeroom 仓库
{~apY,3 971=OEyq* 110.sale invoice 销售发票
T!jh`;D+ ".}R$W 111.price list 价目表
<F3{-f'Rx @GQe-04W` 112.positive confirmation request 积极式询证函
MHwfJ{"zo t24`*' 113.negative confirmation request 消极式询证函
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i-iA_q 114.purchase requisition 请购单
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2Bt/co-~4 2IYzc3Z{9 116.gross margin 毛利
9a_P 9s3w SQ)BS/8A 117.manufacturing overhead 制造费用
S9dxrm? <EC"E #p 118.material requisition 领料单
O?vh]o S257+ K9 119.inventory-taking 存货盘点
ykQb;ZP8jh M~zI;:0O 120.bond certificate 债券
xh;gAh5n jI,[(Z> 121.stock certificate 股票
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izB :>!-[hfQ 122.audit report 审计报告
CDJ@Tdp T#*,ME7|m 123.entity 被审计单位
S$b)X"h 1(;{w+nM 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
n1\$|[^6 '6zZ`Ll9 126.qualified opinion 保留意见
-UEi {^oohW - 127.disclaimer of opinion 无法表示意见
C-edQWbcP |ts0j/A]Pi 128.adverse opinion 否定意见
];5J XU7to]'K 查看《
注会考试《审计》中的128个英文单词(一) 》
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