61.assessed level of material misstatement risk 重大错报风险的评估水平
T~4mQuYi 9pWy"h$H 62.simall business 小规模企业
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>U?5 ~d>%,?zz 63.accounting system
会计系统
6y+b5-{' -H(vL= 64.test of control 控制测试
I\P Bu$Ww O0l^*nZ46t 65.walk-through test 穿行测试
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i 8@K^|xeQ 66.communication 沟通
>}+Q:iNQ)2 ( `' 8Ww 67.flow chart 流程图
JXQPT g1m-+a 68.reperformance of internal control 重新执行
y+mElG$F JV"NZvjN7d 69.audit evidence
审计证据
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tDx 70.substantive procedures 实质性程序
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>B ~2}Pl) 71.assertions 认定
<dR,' </oY4$ l' 72.esistence 存在
,4F,:w '8`T|2 73.occurrence 发生
% +Pl+`?E 0A$SYF$O+[ 74.completeness 完整性
B+VuUt{S {XY3Xo 75.rights and obligations 权利和义务
*$,+`+ nnCug 76.valuation and allocation 计价和分摊
eMMx8E)B gtU1'p" 77.cutoff 截止
\3Jq_9Xv s3t!<9[m 78.accuracy 准确性
/lD?VE 83;IyvbL 79.classification 分类
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8gs{+ 80.inspection 检查
!e8i/!}^S e1 a*'T$z 81.supervision of counting 监盘
<!x+eE` aO1IVESr$ 82.observation 观察
[B/0-(? 8[5|_Eh+ 83.confirmation 函证
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WR.x&m> 84.computation 计算
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t{ 85.analytical procedures 分析程序
(Pi-uL<[a 8OAg~mQ15( 86.vouch 核对
Wc'Ehyi; %`\]Y']R 87.trace 追查
H^(L90 F>Jg~ FD* 88.audit sampling 审计抽样
womq^h6 F,}s$v 89.error 误差
c~tAvDX b~Z=:'m8 90.expected error 预期误差
bEpMaBN =7jEz+w# 91.population 总体
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Ki=C 92.sampling risk 抽样风险
K3ukYR !wh=dQgMe 93.non- sampling risk 非抽样风险
0'yyfz 1L[S*X 94.sampling unit 抽样单位
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wVY 95.statistical sampling 统计抽样
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b=LF%P 96.tolerable error 可容忍误差
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V6H 97.the risk of under reliance 信赖不足风险
KOSyh<& \Hum }0[ 98.the risk of over reliance 信赖过度风险
/yYlu @d)a~[pm 99.the risk of incorrect rejection 误拒风险
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vB dF,DiRD 100. the risk of incorrect acceptance 误受风险
2LhE]O(_" _i@x@:_l 101.working trial balance 试算平衡表
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yg0f 102.index and cross-referencing 索引和交叉索引
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k+\7B}7F A?Sm-#n{ 104.cash disbursement 现金支出
bOXh|u_3i f[@#7,2~M 105.bank statement 银行对账单
{HuLuP0t hEcYpng~ 106.bank reconciliation 银行存款余额调节表
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y3 107.balance sheet date
资产负债表日
}#YQg0( r}@< K 108.net realizable value 可变现净值
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2A Wf1-"Q 109.storeroom 仓库
h544dNo& )/TVJAJ 110.sale invoice 销售发票
'%O\E{h EG1x 111.price list 价目表
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`w=!o.1 112.positive confirmation request 积极式询证函
v<fWc971 :eLLDp< 113.negative confirmation request 消极式询证函
:wCC^Y] ]}_,U!`8 114.purchase requisition 请购单
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nP)-Y#`~7 tQnJS2V"{u 116.gross margin 毛利
Q2R>lzB _Fvsi3d/ 117.manufacturing overhead 制造费用
}'_ :XKLj 9;:7e*x]lc 118.material requisition 领料单
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AWeJ2 119.inventory-taking 存货盘点
s @3zx &`5 :GLV 120.bond certificate 债券
L`bo#,eg6 w`38DF@K 121.stock certificate 股票
<v-92? 'Sk6U]E~ 122.audit report 审计报告
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<(,uT g&8 .A( 123.entity 被审计单位
{Bv`i8e n]Ebwznt- 124.addressee of the audit report 审计报告的收件人
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$| 33S`aJ 125.unqualified opinion 无保留意见
s-o~@(r6 XAGiu;<,= 126.qualified opinion 保留意见
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@Y6hO t"FRLC 128.adverse opinion 否定意见
5vl2yN &<OMGGQ[h 查看《
注会考试《审计》中的128个英文单词(一) 》
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