61.assessed level of material misstatement risk 重大错报风险的评估水平
[Vma^B$7Vj o>VVsH 62.simall business 小规模企业
/bVoErf `*shF9.\C 63.accounting system
会计系统
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p3^m9J 64.test of control 控制测试
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$mX3B+a ->V<DZK 65.walk-through test 穿行测试
VX1-JxY ej"+:."\e 66.communication 沟通
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@C8 :eCU/BC4 67.flow chart 流程图
cMOyo<F#^= =y-@AU8 68.reperformance of internal control 重新执行
3p'I5,} 5^x1cUB] 69.audit evidence
审计证据
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.;N 1N^ 70.substantive procedures 实质性程序
pJtex^{!: 1 9CK+;b 71.assertions 认定
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e 72.esistence 存在
>=-(UA Dg?:/=,=9r 73.occurrence 发生
1 |jt"Hz )<tI!I][j 74.completeness 完整性
:n-]>Q>5=k Uw7h=UQh 75.rights and obligations 权利和义务
55fC~J< gp\<p-} 76.valuation and allocation 计价和分摊
5yz(>EVH Kuu *&u 77.cutoff 截止
k-^mIJo} rQ qW_t% 78.accuracy 准确性
;67x0)kn (:>,u*x% 79.classification 分类
W}mn}gTQ 3z c U%* 80.inspection 检查
W*I(f]8:y` |0f>aZ 81.supervision of counting 监盘
~o~!+`@q ]%u@TK7 82.observation 观察
fNW"+ <W }|8_9Rx0* 83.confirmation 函证
AiO$<CS W~7A+=& 84.computation 计算
XLrwxj0 9eQxit7 85.analytical procedures 分析程序
Yz+ZY #;2n;.a 86.vouch 核对
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/ l VL` z[|e @ 87.trace 追查
@X;!92i E;R n`oxk 88.audit sampling 审计抽样
7\ s"o&G :x4|X8> 89.error 误差
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'ax '|8} z4/g 90.expected error 预期误差
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|5 "ozr+:#\ 91.population 总体
=V-|#j eEv@}1~ 92.sampling risk 抽样风险
?Yth0O6?sb (Fhs" 93.non- sampling risk 非抽样风险
A#J`;5!Sc @a0DT=>dT 94.sampling unit 抽样单位
aGtf z) ~ls[Sl@ 95.statistical sampling 统计抽样
9CWezI+ zv\kPfGDK 96.tolerable error 可容忍误差
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81sN\d 97.the risk of under reliance 信赖不足风险
q!u~jI9j @] DVD 98.the risk of over reliance 信赖过度风险
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($; 77fPR 99.the risk of incorrect rejection 误拒风险
!W}9no PIoLywpRn 100. the risk of incorrect acceptance 误受风险
P"IPcT%Ob% lJ}_G>GJ 101.working trial balance 试算平衡表
qh|_W(`y 1q:2\d] 102.index and cross-referencing 索引和交叉索引
][+#;avU ?R$F)g7< 103.cash receipt 现金收入
bB1UZ O 1AM!8VR2 104.cash disbursement 现金支出
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&S 105.bank statement 银行对账单
rrBsb - <66X Xh. 106.bank reconciliation 银行存款余额调节表
8"2=U6*C Ybs\ES'?A 107.balance sheet date
资产负债表日
$j5K8Ad BW}U%B^. 108.net realizable value 可变现净值
g9}DnCT*. 7byK{{/z 109.storeroom 仓库
vgH3<pDiU6 D%OQ e#! 110.sale invoice 销售发票
ORHp$Un~) S >X:ZYYC 111.price list 价目表
75f"'nJ) jET{Le8i 112.positive confirmation request 积极式询证函
5HkKurab hKLCJ#T 113.negative confirmation request 消极式询证函
N `5,\TR2f s%nUaWp~ 114.purchase requisition 请购单
M "p K1"*.\?F 115.receiving report 验收报告
Z<1FSk,[ `.~N4+SP 116.gross margin 毛利
&5fJPv & cl=EA6P\X 117.manufacturing overhead 制造费用
\r^qL^ B%)% 118.material requisition 领料单
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CrC^1K D[aCsaR 120.bond certificate 债券
X0bN3N y&q*maa[ 121.stock certificate 股票
rzhWw-GY QdH\LL^8R4 122.audit report 审计报告
J>wt(] y : UGZ+ 123.entity 被审计单位
M -cTRd-i @5=oeOg36 124.addressee of the audit report 审计报告的收件人
I5 o)_nc ]HKQDc' 125.unqualified opinion 无保留意见
Pk{_(ybaY `<``8 126.qualified opinion 保留意见
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;.+ 127.disclaimer of opinion 无法表示意见
2,$8icM gPNZF\ r 128.adverse opinion 否定意见
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eN@#"D 查看《
注会考试《审计》中的128个英文单词(一) 》
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