61.assessed level of material misstatement risk 重大错报风险的评估水平
}*.*{I qr6jn14.c 62.simall business 小规模企业
UI;{3Bn BUyA] 63.accounting system
会计系统
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063;D+ 64.test of control 控制测试
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65.walk-through test 穿行测试
Q@n k T1o y9)",G! 66.communication 沟通
:TI1tJS~* 8F1!9W7 67.flow chart 流程图
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AjtW qg 68.reperformance of internal control 重新执行
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.U>5Fq ]mA?TwD 69.audit evidence
审计证据
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Isa 70.substantive procedures 实质性程序
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# 71.assertions 认定
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N=9lA0y+ 72.esistence 存在
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t@XT 73.occurrence 发生
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xOUi 74.completeness 完整性
Hr$5B2' S##W_OlrI 75.rights and obligations 权利和义务
^ a:F*<D qv\yQ&pj 76.valuation and allocation 计价和分摊
p<4':s;* e-mlvi^- 77.cutoff 截止
\`C3;}o:"P v(`$%V. 78.accuracy 准确性
hM}2++V Yo:&\a K[ 79.classification 分类
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L++ 80.inspection 检查
{y'kwU X!Q"p$D4( 81.supervision of counting 监盘
7Y/_/t~Y #x21e }Li 82.observation 观察
YSbN=Rj xXZN<<f59 83.confirmation 函证
0W> ",2|z V QI7lJV" 84.computation 计算
F <(Y 6F2}|c 85.analytical procedures 分析程序
:[doYizk: lxZXz JkqZ 86.vouch 核对
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88 iYnt:C 87.trace 追查
bPNsy@"6 i+}M#Y-O 88.audit sampling 审计抽样
*"@P2F& ^s5)FdF8 89.error 误差
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fv{C 90.expected error 预期误差
9V~yK? <3HJkcYGz 91.population 总体
"2mVW_k +xMDm_TGLA 92.sampling risk 抽样风险
f&:g{K ]#`bYh^y 93.non- sampling risk 非抽样风险
y^ohns5{ XZhhr1-<a 94.sampling unit 抽样单位
BtspnVBez t1kD5^ 95.statistical sampling 统计抽样
95}"AIi }U9e#>ex 96.tolerable error 可容忍误差
wjkN%lPfvj ][3 "xP 97.the risk of under reliance 信赖不足风险
I8m(p+Z= q+<TD#xoL 98.the risk of over reliance 信赖过度风险
.$Y[>9 xed$z 99.the risk of incorrect rejection 误拒风险
=3FXU{"Qi4 fYwumx`J 100. the risk of incorrect acceptance 误受风险
^VA)vLj@ Ab2VF;z : 101.working trial balance 试算平衡表
5QlJX GFvOrRlP\ 102.index and cross-referencing 索引和交叉索引
7Ev~yY;N Q,>AT$| 103.cash receipt 现金收入
Q,scjt[ U9Sp$$L 104.cash disbursement 现金支出
hSxf;>(d fSj^/> 105.bank statement 银行对账单
#]9yzyb_y MD%86m{Sg= 106.bank reconciliation 银行存款余额调节表
~U`aH~R )pg?Z M9 107.balance sheet date
资产负债表日
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W! 108.net realizable value 可变现净值
/gxwp:&lY h>4\I;Ij 109.storeroom 仓库
Q WOd&=: V4|pZ] 110.sale invoice 销售发票
VP[ J#TPU VQ+Xh 111.price list 价目表
\2uQ"kJC #U^@)g6 112.positive confirmation request 积极式询证函
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OfPWqNpO 113.negative confirmation request 消极式询证函
xR$xAcoSB zH.7!jeE 114.purchase requisition 请购单
O `*}N1No[ ondF 115.receiving report 验收报告
hW(Mf d>2>mT$U 116.gross margin 毛利
]2?t$"G8 YqYCW}$ 117.manufacturing overhead 制造费用
.QW89e,O3 L.>`;`dmY 118.material requisition 领料单
Wfp[)MM; WUKYwA/t 119.inventory-taking 存货盘点
$P>ci4]t O.}{s; 120.bond certificate 债券
EiSS_Lc 5MT$n4zKu 121.stock certificate 股票
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f.a(~c MC^H N w 123.entity 被审计单位
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sY?9 s~,Y po? 124.addressee of the audit report 审计报告的收件人
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Rd 125.unqualified opinion 无保留意见
+g%kr~w= h>9GfF3 126.qualified opinion 保留意见
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a6V `|[Q]+Mx 127.disclaimer of opinion 无法表示意见
{U>B\D p1q"[)WVn^ 128.adverse opinion 否定意见
I!~5. lo Oh }y+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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