61.assessed level of material misstatement risk 重大错报风险的评估水平
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.zr-:L5{ 62.simall business 小规模企业
KsddA l.(v^3:X 63.accounting system
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p.v]0]is 64.test of control 控制测试
d}Xr} M5i%jZk 65.walk-through test 穿行测试
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_Mi5g_ 66.communication 沟通
Oylf<&knF\ goLL;AL 67.flow chart 流程图
t;){D:]k \Yy$MLs 68.reperformance of internal control 重新执行
se ba9y {WJ m 69.audit evidence
审计证据
dSLU>E3g LY+@o<> 70.substantive procedures 实质性程序
Z3%}ajPu[ #`~C)=- 71.assertions 认定
Y`KqEjsC* oxr#7Ei0d 72.esistence 存在
2"COP> oph}5Krd) 73.occurrence 发生
,1hxw<sNR ]GUvV&6@( 74.completeness 完整性
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+AXs<j )tG\vk=@ 75.rights and obligations 权利和义务
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8,; 76.valuation and allocation 计价和分摊
cv8L-Z>x.= %J#YM'g 77.cutoff 截止
N[?N5~jG V#v`(j% 78.accuracy 准确性
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]S n*o-Lo+Fe. 79.classification 分类
O8^A5,2@3> \c,ap49RC 80.inspection 检查
1v#%Ei$6`t 97Lte5c6r 81.supervision of counting 监盘
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'FVz& /{Is0+) 82.observation 观察
y@1+I~@ !H#bJTXB 83.confirmation 函证
=NpYFKmMhV U1Q:= yD 84.computation 计算
JR' eJ,/:=QQ{ 85.analytical procedures 分析程序
02Y]`CXj E~,F 86.vouch 核对
Y21g{$~Q{ +\x,HsUc" 87.trace 追查
PYiU_ JELTo u 88.audit sampling 审计抽样
$yN{-T" D{!6Y*d6&s 89.error 误差
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bx~48 90.expected error 预期误差
!1rlN8w(qr {SOr#{1z* 91.population 总体
_> f`!PlB| WJ$bf(X* 92.sampling risk 抽样风险
&\#sI9 @>u}eB>Kn 93.non- sampling risk 非抽样风险
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O4u9V Ki4r<>\l{H 94.sampling unit 抽样单位
]"r&]qx7 ^pxX]G] 95.statistical sampling 统计抽样
y?rPlA_ RW|`nL 96.tolerable error 可容忍误差
x`U^OLV oxC[F*mD 97.the risk of under reliance 信赖不足风险
:uP,f<=)K ,bXe<L) 98.the risk of over reliance 信赖过度风险
S3F;(PDzy Bz^jw>1b 99.the risk of incorrect rejection 误拒风险
O $LfuL k@\ iGqo 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
&@G:G( Jk&3%^P{m 102.index and cross-referencing 索引和交叉索引
@V(*65b2 t=rEt>n~L 103.cash receipt 现金收入
\"qY "V 81](T< 104.cash disbursement 现金支出
^({})T0wu cT<1V!L4 105.bank statement 银行对账单
nx@=>E+a |_LU~ 7./ 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
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x!I 108.net realizable value 可变现净值
lun#^ J _?<|{O 109.storeroom 仓库
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u&1q [0y 110.sale invoice 销售发票
4^:\0UF "/)#O~ 111.price list 价目表
-jW.TT h] KmMzH`t}` 112.positive confirmation request 积极式询证函
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B,<da1(a 113.negative confirmation request 消极式询证函
Ed"h16j?z rk&IlAE 114.purchase requisition 请购单
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xMXXm; 115.receiving report 验收报告
*Y,x|F E4xj?m^(y= 116.gross margin 毛利
s2teym,uG PbW(%7o(t 117.manufacturing overhead 制造费用
`lQ3C{} mN~ci 0 118.material requisition 领料单
Mx&&0#;r ,3?Q(=j 119.inventory-taking 存货盘点
R,gR;Aarw K:!"+q 120.bond certificate 债券
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j\,EO+ZQCv 5pj22 s 122.audit report 审计报告
M}d_I+ jB`,u|FG 123.entity 被审计单位
| 1E|hh@k --PtZ]Z 124.addressee of the audit report 审计报告的收件人
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Hwh{9 125.unqualified opinion 无保留意见
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m#Q 126.qualified opinion 保留意见
@GkILFN ,ek_R)&[o 127.disclaimer of opinion 无法表示意见
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+Y=R 128.adverse opinion 否定意见
0C1pt5K G]D+Sl4<7i 查看《
注会考试《审计》中的128个英文单词(一) 》
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