61.assessed level of material misstatement risk 重大错报风险的评估水平
z^q ~|7 [7:(e/& 62.simall business 小规模企业
G2{.Ew 0y"Ra%Y 63.accounting system
会计系统
@]EJbiGv EZ.|6oug\ 64.test of control 控制测试
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?oc#$fcQ~ 65.walk-through test 穿行测试
%z_PEqRj V+M=@Pvp9 66.communication 沟通
(Es0n$Xb -Xw i}/OX 67.flow chart 流程图
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:sm `XJU$c 68.reperformance of internal control 重新执行
@AgV7# A{!D7kwTz~ 69.audit evidence
审计证据
F^v <z)x `V;vvHP A 70.substantive procedures 实质性程序
wV9[Jl\Z lAM"l)Ij 71.assertions 认定
B tZycI 2[Ja|W\If 72.esistence 存在
&D|wc4+ wjr1?c 73.occurrence 发生
GV5hmDzRs /puM3ZN 74.completeness 完整性
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T =l4Vb{> FTihxC?.L 76.valuation and allocation 计价和分摊
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#yyj:_ :d7tzYT ^ 77.cutoff 截止
<oE(I)r4, ZS-O,[ 78.accuracy 准确性
{hr+ENgV FK$?8Jp 79.classification 分类
azj:Hru&t# }538vFNi 80.inspection 检查
GTw3rD^wg gX}(6RP_! 81.supervision of counting 监盘
~olta\| ?E@9Nvr 82.observation 观察
j&G*$/lTO6 oM=Ltxv} 83.confirmation 函证
} #[MV+D gCMwmanX 84.computation 计算
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7ki$f! ]yxRaW9f 85.analytical procedures 分析程序
$_6DvJ0 JVzU'd;1! 86.vouch 核对
8h&Ed=gi _pXy}D 87.trace 追查
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V/0 )$* T>.JA 88.audit sampling 审计抽样
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89.error 误差
2Mc}>UI?eO $)5F3a| 90.expected error 预期误差
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6wzTX8 91.population 总体
xwwy9:ze*l lbw*T 92.sampling risk 抽样风险
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P3 ~*|0yPFg 93.non- sampling risk 非抽样风险
M>CW(X Zhl}X!:c?\ 94.sampling unit 抽样单位
Z /-!- g4 BEo' 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
MCOz-8@|Y V@0Z\& 97.the risk of under reliance 信赖不足风险
DK/xHIv8- A9_)} 98.the risk of over reliance 信赖过度风险
: QK )Ym N 798(" 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
-q9`Btz OY'490 101.working trial balance 试算平衡表
VO|2 9rr"q5[ 102.index and cross-referencing 索引和交叉索引
o2cZ "#T3l^@ 103.cash receipt 现金收入
'CqWF" DwXzmp[qWH 104.cash disbursement 现金支出
S7cxEOfAu (UDR=7w) 105.bank statement 银行对账单
%&L]k>n^ ^^[MDjNy@ 106.bank reconciliation 银行存款余额调节表
U*G9 fpVy i^[yGXtW 107.balance sheet date
资产负债表日
$a|DR %KxL{HY 108.net realizable value 可变现净值
5>J{JW| 'Ldlo+*|5 109.storeroom 仓库
aB9Pdut *R17 KMS 110.sale invoice 销售发票
_ri1RK, Pdc- 3 111.price list 价目表
Xg|_ Jsee8^_~ 112.positive confirmation request 积极式询证函
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4}_`" Jsi [,|G 113.negative confirmation request 消极式询证函
-1ke3 m^dKww 114.purchase requisition 请购单
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B;A^5~b 115.receiving report 验收报告
%;UEyj %k8} IBL 116.gross margin 毛利
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_ukKzY ?MevPy`H 118.material requisition 领料单
g:/l5~b =/@c9QaVB 119.inventory-taking 存货盘点
5_U3Fs ar.w'z 120.bond certificate 债券
HH[b1z2D SRq0y,d 121.stock certificate 股票
e-;$Iv %C*oy$. 122.audit report 审计报告
g2b%.X4 0Y#S2ty 123.entity 被审计单位
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*4 124.addressee of the audit report 审计报告的收件人
Gd$odKtI M9{?gM9 125.unqualified opinion 无保留意见
mA:NAV$!s (,eH*/~/ 126.qualified opinion 保留意见
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[d a%>p"4WL 127.disclaimer of opinion 无法表示意见
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O@jW&-; vKppXm1 查看《
注会考试《审计》中的128个英文单词(一) 》
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