61.assessed level of material misstatement risk 重大错报风险的评估水平
LQjsOo ?@V[#. 62.simall business 小规模企业
t#2(j1 &~W:xg(jN 63.accounting system
会计系统
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\{J L5,NP5RC 64.test of control 控制测试
4rrSb* %dY<=x#b 65.walk-through test 穿行测试
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M|Rb&6O 2p"WTd 67.flow chart 流程图
8Ac:_Zg 73){K?R 68.reperformance of internal control 重新执行
71\xCSI1w& #t+d iR 69.audit evidence
审计证据
KGg3 !jY q`r**N+zn 70.substantive procedures 实质性程序
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%>wv G.UI|r/Kz 71.assertions 认定
IC7M$ s;A@*Y;v 72.esistence 存在
KY~-;0x s~Te 73.occurrence 发生
ZMq6/G*fD Gn&4V}F 74.completeness 完整性
CvD"sHVq% 87YyDWTn 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
GP#aya v;ZA4c 77.cutoff 截止
:eCU/BC4 &c,kQo+pA 78.accuracy 准确性
aca=yDs2 *Em,*! 79.classification 分类
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'' 80.inspection 检查
){b@}13cF (UxW; 81.supervision of counting 监盘
%ALwz[~] X93!bB 82.observation 观察
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[. hr)B[<9 83.confirmation 函证
\QCJ4}\CS 7K98#;a)5 84.computation 计算
KGFv"u{ tw9f%p 85.analytical procedures 分析程序
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sc,vj'r (P:<t6;+ 87.trace 追查
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Cd rQ qW_t% 88.audit sampling 审计抽样
Ug<#en H|HYo\@F# 89.error 误差
W}mn}gTQ =UfsL% 90.expected error 预期误差
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{G" BNs@n"k 91.population 总体
] &Rx@&e* O[ef#R! 92.sampling risk 抽样风险
"LlfOKG <d$x.in 93.non- sampling risk 非抽样风险
XMu9 Uk{| AiO$<CS 94.sampling unit 抽样单位
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p| ",KCCis 95.statistical sampling 统计抽样
yL-YzF2 R1$:~p2m 96.tolerable error 可容忍误差
9j6QX~, !'9Feoez 97.the risk of under reliance 信赖不足风险
S;286[oq@ F}/S:(6LF2 98.the risk of over reliance 信赖过度风险
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vkEiOFU!u "ozr+:#\ 100. the risk of incorrect acceptance 误受风险
=V-|#j LQRQA[^ 101.working trial balance 试算平衡表
j~jV'f.:H I7n"&{s"* 102.index and cross-referencing 索引和交叉索引
2$g6}A`r \=ux atw 103.cash receipt 现金收入
GkTiDm? oF1,QQ^dg 104.cash disbursement 现金支出
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"_J9G 105.bank statement 银行对账单
OX?\<), ?!d&E?9\ 106.bank reconciliation 银行存款余额调节表
@v)p<r^M"> Enn"hdI 107.balance sheet date
资产负债表日
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\kMefU 108.net realizable value 可变现净值
I%j|D#qY:T Pama#6?OPh 109.storeroom 仓库
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L(|N[# 110.sale invoice 销售发票
Y4`}y-'d F`XP@Xx 111.price list 价目表
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dQ&vO 112.positive confirmation request 积极式询证函
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B6Y 113.negative confirmation request 消极式询证函
Gi?/C&1T mpU$+ 114.purchase requisition 请购单
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s,XS K}buH\yco 116.gross margin 毛利
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t(NI-UXBp r%yvOF\> 118.material requisition 领料单
?mFv0_!O =S+wCN 119.inventory-taking 存货盘点
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H8Bs<2 jjw`Dto& 121.stock certificate 股票
' g= M "p 122.audit report 审计报告
K1"*.\?F ;g5m0l5 123.entity 被审计单位
pfA|I*`XV aeFe!`F 124.addressee of the audit report 审计报告的收件人
eg\v0Y!rI [!HEQ8 2g 125.unqualified opinion 无保留意见
iNtaDX|%/ "d#Y}@*~
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SPX$U5& Wuc S:8#| 127.disclaimer of opinion 无法表示意见
DCIxRPw I7 |Pi[e 128.adverse opinion 否定意见
9ifDcYl n'wU;!W9 查看《
注会考试《审计》中的128个英文单词(一) 》
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