61.assessed level of material misstatement risk 重大错报风险的评估水平
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&] 62.simall business 小规模企业
H[iR8<rhQ !o`h*G-x 63.accounting system
会计系统
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]A:G>K c0:`+>p2 65.walk-through test 穿行测试
RZ:='; Md1ePp] 66.communication 沟通
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67.flow chart 流程图
5+iXOs< YZ^;xV 68.reperformance of internal control 重新执行
ksli-Px w:[\G%yQ 69.audit evidence
审计证据
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IF0 #uH%J<U 70.substantive procedures 实质性程序
a.s5>:Ct 7 +kU 8} 71.assertions 认定
-|&&lxrwh B["C~aF 72.esistence 存在
%pImCpMR : ]~G9]R` 73.occurrence 发生
%8g1h)F"S O/PO?>@-/ 74.completeness 完整性
h2m@Q={ nHF%PH#|o 75.rights and obligations 权利和义务
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OFc.u p u6@X7W" 76.valuation and allocation 计价和分摊
I=9sTR) QNgfvy 77.cutoff 截止
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Ex$i8fO( PFPZ]XI%F 79.classification 分类
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0ZJt 80.inspection 检查
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,7c; zqa7!ky 81.supervision of counting 监盘
qO}Q4a+ &`Ek-b!7 82.observation 观察
Z+G/==%3#, 8(""ui8 83.confirmation 函证
3/0E9' ])NQzgS 84.computation 计算
0hM!#BU5K C0 %yGLh& 85.analytical procedures 分析程序
{E$smX BDz7$k] 86.vouch 核对
gX!-s*{E d\v1R-V 87.trace 追查
#8qhl cMp#_\B 88.audit sampling 审计抽样
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Pq 0 pPSg9 89.error 误差
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:SvgXMY@ zX}t1:nc 91.population 总体
B6xM#) b,uudtlH 92.sampling risk 抽样风险
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o-Os@ 93.non- sampling risk 非抽样风险
~Y/o9x0 g}n-H4LI 94.sampling unit 抽样单位
<S68UN(Ke jWqjGX` 95.statistical sampling 统计抽样
/Xk-xg+U ZfP$6%;_ 96.tolerable error 可容忍误差
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`R6dnbH 97.the risk of under reliance 信赖不足风险
1V:I}~\ ,u_ Z0S M 98.the risk of over reliance 信赖过度风险
Dbl+izF3 xTg=oq 99.the risk of incorrect rejection 误拒风险
1U6z2i+y |Q+:vb: 100. the risk of incorrect acceptance 误受风险
~EtwX YkRZ zy(NJ 101.working trial balance 试算平衡表
]I'dnd3e Cd2A&RB 102.index and cross-referencing 索引和交叉索引
y7~y@ 2 bYAtUEv 103.cash receipt 现金收入
,9Si3vn Lz{z~xNHW. 104.cash disbursement 现金支出
@L?KcGD XR|U6bf] 105.bank statement 银行对账单
7!U^?0?/ D0^h;wJ=4+ 106.bank reconciliation 银行存款余额调节表
#ADm^UT^ AW8*bq1 107.balance sheet date
资产负债表日
?"$Rw32 )k.}>0K | 108.net realizable value 可变现净值
ez<V z"P/Geb:O 109.storeroom 仓库
D9h 5.d[C/pRw 110.sale invoice 销售发票
#f<3[BLx ( 4(," 111.price list 价目表
5Ky(C6E$s C?j:+ 112.positive confirmation request 积极式询证函
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|jy1 %X|u({(zb 113.negative confirmation request 消极式询证函
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mU s@IgaF { 114.purchase requisition 请购单
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L3=5tuQ[5 )$ M2+_c 116.gross margin 毛利
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VwOcWKD h:RP/0E 118.material requisition 领料单
rCUGaf~ Wh)!Ha} 119.inventory-taking 存货盘点
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RdBIbm 120.bond certificate 债券
|j~l%d*<w T@A Qe[U'v 121.stock certificate 股票
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2 aW-6$=W 122.audit report 审计报告
2Qt!JXC Zm0' p! 123.entity 被审计单位
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fN=Te,- 124.addressee of the audit report 审计报告的收件人
$,P:B%] !2h ZtX 125.unqualified opinion 无保留意见
k.z(.uc= j#0JD!Vr 126.qualified opinion 保留意见
df!i}L flT6y-d 127.disclaimer of opinion 无法表示意见
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UUez> 查看《
注会考试《审计》中的128个英文单词(一) 》
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