61.assessed level of material misstatement risk 重大错报风险的评估水平
wv2 \I@=EF- & 62.simall business 小规模企业
CE$c/d[N. pv=g) 63.accounting system
会计系统
oXc!JZ^ d (Fb_ 64.test of control 控制测试
Q`qHzb~% T'cahkSw'O 65.walk-through test 穿行测试
m q`EMOH -$E_L:M 66.communication 沟通
pr8eRV!x 1Z +3=$P 67.flow chart 流程图
0@yHT-Dy (Id]'w4 68.reperformance of internal control 重新执行
lEBt< u6AReL'f 69.audit evidence
审计证据
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2NLD7A 70.substantive procedures 实质性程序
gL(ny/Ob9 x.CNDG 71.assertions 认定
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tOz. 72.esistence 存在
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6 Lt+ Cm$3 73.occurrence 发生
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"?s (bxSN@hp2 74.completeness 完整性
[a;U'v* bu[v[U4 75.rights and obligations 权利和义务
fPf8hz> )z/+!y 76.valuation and allocation 计价和分摊
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@3 F$UvYy4O d 77.cutoff 截止
A@BYd'}] oZxC.;xJ 78.accuracy 准确性
(c ?OcwTH ^[noGjy 79.classification 分类
M-3kF" wRn] 80.inspection 检查
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O{EG ?GPTJ#=j=] 81.supervision of counting 监盘
N/QTf1$ vT V'D&x2 82.observation 观察
Y]aVa2!Wb 37DyDzW)' 83.confirmation 函证
hPa:>e P08=? 84.computation 计算
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g DIH|6R 85.analytical procedures 分析程序
UI}v{05] )<bgZ, v 86.vouch 核对
)-q#hY w yP|#Z\ 87.trace 追查
96UL](l(` oa(R,{_*q 88.audit sampling 审计抽样
=X[]0.I% ?!=yp# 89.error 误差
+:3K?G- ES[H^}|Gi 90.expected error 预期误差
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2,_ ,U+y)w]ar 91.population 总体
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duCxYhh| 92.sampling risk 抽样风险
#~l(t_m{ F+mn d,3 93.non- sampling risk 非抽样风险
@: u> xT7JGQ[| 94.sampling unit 抽样单位
O4w6\y3U q}[g/% 95.statistical sampling 统计抽样
m~cz Atc<xp 96.tolerable error 可容忍误差
@> n7 h.PVR Awk 97.the risk of under reliance 信赖不足风险
2Fk4jHj ocCq$%Ka 98.the risk of over reliance 信赖过度风险
]v&)mK]n=o h>AK^fX 99.the risk of incorrect rejection 误拒风险
JDcc`&`M {"T$jV:GB 100. the risk of incorrect acceptance 误受风险
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_^"e8X 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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(.3 b&[bfM< 103.cash receipt 现金收入
W^{zlg XpWcf ([ 104.cash disbursement 现金支出
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L}k. GCaiogiBg 105.bank statement 银行对账单
[B<htD& 1t&LNIc|^ 106.bank reconciliation 银行存款余额调节表
8S*3W3HY DFDlp 107.balance sheet date
资产负债表日
FXMrD,qVg A[W3.$s 108.net realizable value 可变现净值
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109.storeroom 仓库
D%[yAr;r \ZN> 7?Vs 110.sale invoice 销售发票
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=.T50~+M O5X@'.#rU 112.positive confirmation request 积极式询证函
F|mppY'<J /e|vz^#+1, 113.negative confirmation request 消极式询证函
zciL'9 ,#n$YT7 114.purchase requisition 请购单
C_CUk d[ >3aB{[[N 115.receiving report 验收报告
X#v6v)c &+0WZ#VI 116.gross margin 毛利
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a3 ckDWY<@v 117.manufacturing overhead 制造费用
Z`jc*jgy ;t6)(d4z? 118.material requisition 领料单
LtrE;+%2oz 95cIdF 6m 119.inventory-taking 存货盘点
eKpWFP0 UdGa#rcNW 120.bond certificate 债券
1u `{yl*+? %?2:1o 121.stock certificate 股票
7-#R[8S prypo.RI 122.audit report 审计报告
hCpX#rg? ~F)[H'$A 123.entity 被审计单位
+K2p2Dw(k 9Rf})$o+ 124.addressee of the audit report 审计报告的收件人
@wVq%GG} 4hl`~&yDf 125.unqualified opinion 无保留意见
Z [[AmxE'l ,a6Oi=+>/U 126.qualified opinion 保留意见
%imI.6 \d:AV(u 127.disclaimer of opinion 无法表示意见
:t)<$dtf[ BYuoeN! 128.adverse opinion 否定意见
2)-V\:;js GkU]>8E'" 查看《
注会考试《审计》中的128个英文单词(一) 》
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