61.assessed level of material misstatement risk 重大错报风险的评估水平
9c JH" %#$EP7"J 62.simall business 小规模企业
G7D2{J{1 "?| > btr 63.accounting system
会计系统
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G *5xJv 64.test of control 控制测试
+f[ED4E>'( '=l[;Q^Q 65.walk-through test 穿行测试
s: 3z'4oX ;'-olW~ 66.communication 沟通
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IgC}& 67.flow chart 流程图
g[w,!F )#LpCM,a 68.reperformance of internal control 重新执行
|{,KRO0P fHZTXvxoL 69.audit evidence
审计证据
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nlc 7#wn<HDY% 70.substantive procedures 实质性程序
r7Ya\0gU Oh4AsOj@ 71.assertions 认定
\Y{k7^G}A ><=gV~7lx 72.esistence 存在
g(#f:" ApjOj/ 73.occurrence 发生
DS<}@ h&kZjQ& 74.completeness 完整性
Y[ N^p#t{ \lSU 75.rights and obligations 权利和义务
J/3_C6UZ HOBP`lf 76.valuation and allocation 计价和分摊
oTT7M`P3h WKSPBT; 77.cutoff 截止
b=/curl& ~xoF6CF 78.accuracy 准确性
i<(Xr a<fUI%_ 79.classification 分类
n#iwb0- Bphof0{<} 80.inspection 检查
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- 81.supervision of counting 监盘
l9M0cZ, n3sUbs; 82.observation 观察
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~i Zy09L}5 9P 83.confirmation 函证
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C+?V (#;`"Yu 84.computation 计算
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\Vl`YYjZ PdVfO8- 86.vouch 核对
{?`al5Sz 5pn)yk~ 87.trace 追查
lvp8z)G rSYi<ku 88.audit sampling 审计抽样
r0m*5rd1 7h)iu9j 89.error 误差
)>c>oMgl `g,8- 90.expected error 预期误差
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C 91.population 总体
"al`$ %( D0N9Ksq 92.sampling risk 抽样风险
V"!G2& <`0h|m'U 93.non- sampling risk 非抽样风险
_wdG|{px XQ*eP?OS{ 94.sampling unit 抽样单位
#A8@CA^d 4GB7A]^E 95.statistical sampling 统计抽样
HQ{JwW!m =v*.p=r 96.tolerable error 可容忍误差
pZU9^Z?~6 ~l2aNVv; 97.the risk of under reliance 信赖不足风险
C4NTh}6tT (os$B 98.the risk of over reliance 信赖过度风险
eW>3XD4 R-:fd!3oQ 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
N&[D>G]>v v)_nWu 101.working trial balance 试算平衡表
WF\)fc#;_o (mlzg=szW 102.index and cross-referencing 索引和交叉索引
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`|Or{ih 103.cash receipt 现金收入
d`1I".y v<fnB 104.cash disbursement 现金支出
!@'%G6:. FaBqj1O1 105.bank statement 银行对账单
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9]_ HW[ 106.bank reconciliation 银行存款余额调节表
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B 107.balance sheet date
资产负债表日
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;G "HYQqNj?Z 108.net realizable value 可变现净值
smm]6 B:Z_9,gj-N 109.storeroom 仓库
G"T',~ )Af~B'OUd 110.sale invoice 销售发票
N 75:5 {vo +gRYYv 111.price list 价目表
&[&r2>a 0cT*z( 112.positive confirmation request 积极式询证函
iZZ (4 apk4j\i?5 113.negative confirmation request 消极式询证函
3~#h|? 2!Bd2 114.purchase requisition 请购单
cT\I[9!) @x/T&67k 115.receiving report 验收报告
S\CRG> D3c2^r$Z 116.gross margin 毛利
O+RP3ox" /CTc7.OYt 117.manufacturing overhead 制造费用
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R ,E|m. 118.material requisition 领料单
"z<azs -8N|xQ378 119.inventory-taking 存货盘点
?:Y#Tbi3 MC&\bf 120.bond certificate 债券
{Q<$Uo6V X{kpSA~ 121.stock certificate 股票
)NR Q2 %Qm k2 122.audit report 审计报告
sK=0Np=` JH7Ad (: 123.entity 被审计单位
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fNu 124.addressee of the audit report 审计报告的收件人
8L*GE =:SN1#G3n 125.unqualified opinion 无保留意见
m4:^}O-# FWC5&tM 126.qualified opinion 保留意见
L^^4=ao0 it2 a 127.disclaimer of opinion 无法表示意见
?RzD Qy D VzJ5.mRQ 128.adverse opinion 否定意见
kbPE "urR U=8@@yE 查看《
注会考试《审计》中的128个英文单词(一) 》
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