61.assessed level of material misstatement risk 重大错报风险的评估水平
|+/$ g. Mw|SH;nM 62.simall business 小规模企业
\DyKtrnm% ;qT5faKB3J 63.accounting system
会计系统
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q)SQ1 65.walk-through test 穿行测试
Spc&X72I &z0iLa4q) 66.communication 沟通
;@'0T4Z&l v|To+P6b 67.flow chart 流程图
auA.6DQ G 4"lZM 68.reperformance of internal control 重新执行
g)N54WV b.(XS?4o 69.audit evidence
审计证据
2?H@$-x> ZE ^u .>5 70.substantive procedures 实质性程序
&"O_wd[+: 9!S^^;PN& 71.assertions 认定
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m 72.esistence 存在
9T]va]w?# Ebbe=4 73.occurrence 发生
[Z% l. 4Qhx[Hv>( 74.completeness 完整性
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P~X Z#LUez;&t# 75.rights and obligations 权利和义务
aKD;1|) }*ODM6 76.valuation and allocation 计价和分摊
j>V"hf :3 PG f 77.cutoff 截止
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c_[ JjG^?P o[2Y;kP3*P 79.classification 分类
1S^'C2/b =QTmK/(|B 80.inspection 检查
4&H+hN{3 }RH lYN 81.supervision of counting 监盘
&(WE]ziuO MXh^dOWR 82.observation 观察
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yQn" \4C)~T:* 83.confirmation 函证
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1UPF 84.computation 计算
(J/>Gy)d i:R!T, 85.analytical procedures 分析程序
t0+t9w/fTP ltP 86.vouch 核对
~S!L!qY my=*zziN 87.trace 追查
|@OJ~5H/{ Mn-<5 1.% 88.audit sampling 审计抽样
mMga"I9 THb A(SM 89.error 误差
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a> IBzHR[#,^ 90.expected error 预期误差
?UU5hek+m _dz+2au 91.population 总体
3s#|Y,{?6R T27:"LVw 92.sampling risk 抽样风险
XlE$. (=6P]~, 93.non- sampling risk 非抽样风险
WvIK=fdZ$ bbM4A! N 94.sampling unit 抽样单位
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Cl%V^xTb 95.statistical sampling 统计抽样
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U_f ;CLR{t(N#V 96.tolerable error 可容忍误差
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V]Cc 6R0D3kW 97.the risk of under reliance 信赖不足风险
N=hSqw[ #tCIuQ, 98.the risk of over reliance 信赖过度风险
+k#mvPq pq%t@j(X 99.the risk of incorrect rejection 误拒风险
IJ+O),' Rv0-vH.n 100. the risk of incorrect acceptance 误受风险
(D:KqGqoT e-&L\M 101.working trial balance 试算平衡表
s$IcDuBu 7)g;Wd+H 102.index and cross-referencing 索引和交叉索引
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rGQ86L< Fmy1nZ 104.cash disbursement 现金支出
?*B;514 TG""eC!E 105.bank statement 银行对账单
NdaVT5RB d@_'P`%- 106.bank reconciliation 银行存款余额调节表
=>E44v X20<r?^,, 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
n=lggBRx >b[4 109.storeroom 仓库
\ x>NB "j*fVn 110.sale invoice 销售发票
s|Imz<IE |:`?A3^m# 111.price list 价目表
NB~*sP-l& s?1-$|* 112.positive confirmation request 积极式询证函
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8e|H0 113.negative confirmation request 消极式询证函
A- <.# MVu[gB 114.purchase requisition 请购单
h8Dtq5t4 s (l+{b & 115.receiving report 验收报告
V}3~7( EbHUGCMO 116.gross margin 毛利
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d{D3e[p^ )wyu+_: 117.manufacturing overhead 制造费用
AmUe0CQ:k' .)oQM:F(h 118.material requisition 领料单
IJL^dXCu D*<8e?F 119.inventory-taking 存货盘点
x3:ZB fb;hf:B: 120.bond certificate 债券
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z@u~ 121.stock certificate 股票
2=/-d$ .pNq-T 122.audit report 审计报告
K~9 jin $)WH^Ir~ 123.entity 被审计单位
dqK btkMY<o7 124.addressee of the audit report 审计报告的收件人
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Ezo" f 125.unqualified opinion 无保留意见
3oNt]2w/' -&HoR!af 126.qualified opinion 保留意见
\f<thd*bC xq#]n^ 127.disclaimer of opinion 无法表示意见
PhI{3B/ +eH=;8 128.adverse opinion 否定意见
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y@6* 6.(]}?g1f 查看《
注会考试《审计》中的128个英文单词(一) 》
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