61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
"UFs~S|e ENVk{QE! 63.accounting system
会计系统
ZD/jX_!t -_OS%ARa 64.test of control 控制测试
.wA+S8}S 72uz<i!&$ 65.walk-through test 穿行测试
/UcV K6JVg$ 66.communication 沟通
@D^^_1~ CK+d!Eg 67.flow chart 流程图
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m,H@~ YUU-D( 68.reperformance of internal control 重新执行
rf:XRJ<4 z+}QZ> 69.audit evidence
审计证据
a3SlxsWW 2aZw[7s 70.substantive procedures 实质性程序
>Hb^P)3 moj]j`P5a 71.assertions 认定
g>0XxjP4 [S]S^ej*8 72.esistence 存在
thi1kJ`L ^mWybPqx 73.occurrence 发生
`nXVE+E@ ,C.:;Ime({ 74.completeness 完整性
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!ZM 75.rights and obligations 权利和义务
#o/H~Iv ,d+fDmm3 76.valuation and allocation 计价和分摊
Pz#7h*;cw. LTV{{Z+ 77.cutoff 截止
1(Y7mM8\ lU^;Z6f 78.accuracy 准确性
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8-e^. 80.inspection 检查
jr7C}B-Fb^ .roqEasu8 81.supervision of counting 监盘
G&xo1K] UtB6V)YI 82.observation 观察
|{*}| ,/&'m13b/L 83.confirmation 函证
5J)=} e do-ahl, 84.computation 计算
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85.analytical procedures 分析程序
XoLJ L]+? s](aNe2j 86.vouch 核对
4nH*Ui!T M/?KV9Xk2 87.trace 追查
tkQH\5 IEjP<pLe 88.audit sampling 审计抽样
s]T""-He @~<j&FTT 89.error 误差
<Llp\XcZ qm Tb-~ 90.expected error 预期误差
&1l=X]% ~U(,TjJb 91.population 总体
L@75-T +X`V|E,no 92.sampling risk 抽样风险
,:~0F^z q#Zs\PD 93.non- sampling risk 非抽样风险
ihh4pD27g <2!v(EkI 94.sampling unit 抽样单位
8Y0"Cejq =.]l*6WV 95.statistical sampling 统计抽样
jztq.2-c# l$K,#P<) 96.tolerable error 可容忍误差
nJRS.xs tx"sH]n 97.the risk of under reliance 信赖不足风险
%8*64T") e{;OSk`x 98.the risk of over reliance 信赖过度风险
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tt%MoQ) B63pgPX 100. the risk of incorrect acceptance 误受风险
O\K_q7iO6 _|72r}j 101.working trial balance 试算平衡表
t NsPB6Z Ngr/QL]Q 102.index and cross-referencing 索引和交叉索引
]0;864X0 KZ!3j_pKy 103.cash receipt 现金收入
=X?\MVWB hlu:=<B 104.cash disbursement 现金支出
-",=G\XZ -p-B2?)A 105.bank statement 银行对账单
bifS 2>c w;Q;[:y 106.bank reconciliation 银行存款余额调节表
7iHK_\t n hYQ_45Z*? 107.balance sheet date
资产负债表日
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7C4V'_ QDpEb=|S 108.net realizable value 可变现净值
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?JV|dM Lokl2o` 110.sale invoice 销售发票
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v4x9 h25G/` 111.price list 价目表
"MIq.@8ra }SI GPVM 112.positive confirmation request 积极式询证函
}M1sksk5 ,>t69 Ad 113.negative confirmation request 消极式询证函
X7,PEA =%zLh<3v 114.purchase requisition 请购单
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J 5h+s-' -XRn~=5 116.gross margin 毛利
2+Px'U\ <foCb%$(? 117.manufacturing overhead 制造费用
0!z@2[Pe66 .(J?a" 118.material requisition 领料单
{lth+{&L# DzQ1%! 119.inventory-taking 存货盘点
;['[?wk a[lY S{ 120.bond certificate 债券
GE>[*zN 7iJ&6=/ 121.stock certificate 股票
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"O8gJ0e 122.audit report 审计报告
>NB?&| lTU$0CG 123.entity 被审计单位
I\qYkWg7 zI~owK)%Z 124.addressee of the audit report 审计报告的收件人
do uc('@ 9Lh|DK,nV/ 125.unqualified opinion 无保留意见
M MzGd:0b g*w<* 126.qualified opinion 保留意见
FgL,k 2MA]j T 127.disclaimer of opinion 无法表示意见
"RVcA", fC}R4f7C 128.adverse opinion 否定意见
Y!6/[<r$~k TpA\9N#$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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