61.assessed level of material misstatement risk 重大错报风险的评估水平
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YY1*^ 62.simall business 小规模企业
[OFT!=.y & _)~|Z~ 63.accounting system
会计系统
uN0'n}c;1. 'cY@Dqg1 64.test of control 控制测试
N@"e^i PPh1y;D 65.walk-through test 穿行测试
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\jz n65fT+; 66.communication 沟通
f5R%F~ [-\DC*6 67.flow chart 流程图
:I^4ILQCD #+^l3hMK 68.reperformance of internal control 重新执行
LNvkC4 hysxHOL 69.audit evidence
审计证据
BbI),iP cGWL'r)P 70.substantive procedures 实质性程序
c70B z.W1Za 71.assertions 认定
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)9 7>gW2m 72.esistence 存在
z]sQ3"cmX QzYaxNGv 73.occurrence 发生
mN#&NA z=LO$,JW` 74.completeness 完整性
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75.rights and obligations 权利和义务
5d|+ c< )Y?E$=M+B 76.valuation and allocation 计价和分摊
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EEX|WM QYWl`Yqf 77.cutoff 截止
[{J1b %;` 3I$ 78.accuracy 准确性
6uFGq)4p@ jw]IpGTt 79.classification 分类
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80.inspection 检查
.|K\1qGW0 s3M#ua#mX 81.supervision of counting 监盘
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`"E' '`p0T%w 83.confirmation 函证
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UOIZ8Po qxD<mZ@-R0 85.analytical procedures 分析程序
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B56FU\ <JJi 86.vouch 核对
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;}k_2mr~ 87.trace 追查
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7 K9Pw10g' 88.audit sampling 审计抽样
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%Bu2xd 89.error 误差
F^');8~L to 3i!b 90.expected error 预期误差
E9[8th,t 0M>%1* 91.population 总体
;D<rGkry wmPpE_{ 92.sampling risk 抽样风险
P^*gk P YCQ+9 93.non- sampling risk 非抽样风险
k<S!| j Ns eD 94.sampling unit 抽样单位
VAR/" hO:X\:G 95.statistical sampling 统计抽样
6_a.`ehtj< +<I1@C 96.tolerable error 可容忍误差
Py,@or7n G,i%:my7 97.the risk of under reliance 信赖不足风险
({x<!5XL BF6H_g 98.the risk of over reliance 信赖过度风险
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"BFI 99.the risk of incorrect rejection 误拒风险
`24:Eg6r #$%gs] 100. the risk of incorrect acceptance 误受风险
AuYi$?8|5 &On0)G3Rc 101.working trial balance 试算平衡表
yQ8H-a. PZl(S}VY 102.index and cross-referencing 索引和交叉索引
|wj/lX7y _V|'iz9. 103.cash receipt 现金收入
?0Ca-T Rz 9~mi[l~ 104.cash disbursement 现金支出
Qi7^z; `\P :rn95; 105.bank statement 银行对账单
^ihXM]1{G i]LK,' 106.bank reconciliation 银行存款余额调节表
;h3*MR M !OI :v 107.balance sheet date
资产负债表日
\>/:@4oK _?_Svx2 108.net realizable value 可变现净值
o6KBJx /ADxHw`k 109.storeroom 仓库
a^5`fA/L, z(orA} [ 110.sale invoice 销售发票
A?|cJ"N HNuwq\w 111.price list 价目表
2i(|? XJ^ cmN0ya 112.positive confirmation request 积极式询证函
"x$S%:p L}a3!33)C 113.negative confirmation request 消极式询证函
Da-(D<[0 8h20*@wSN 114.purchase requisition 请购单
_zmx #CQ>d8& 115.receiving report 验收报告
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1~Dq 116.gross margin 毛利
X0Oq lAw Sc~kO4 117.manufacturing overhead 制造费用
kdYl>M UXk8nH 118.material requisition 领料单
JN KZ'9 u\.sS|$ 119.inventory-taking 存货盘点
lIFU7g >6DY3\ 120.bond certificate 债券
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#Ydn usTCn3u 121.stock certificate 股票
^:)&KV8D| Xp?Z;$r$ 122.audit report 审计报告
t+(CAP|, eu:_V+ 123.entity 被审计单位
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t}%62 124.addressee of the audit report 审计报告的收件人
d|NNIf N8{>M, 125.unqualified opinion 无保留意见
KnFbRhu[ ^c7L!F 126.qualified opinion 保留意见
Nb9pdkf0 4 z`5W, 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
r#}Sy\ kv4J@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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