61.assessed level of material misstatement risk 重大错报风险的评估水平
"0&N} lBA +zZ 62.simall business 小规模企业
xh0 xSqDM -<N&0F4|* 63.accounting system
会计系统
}$gmK 8`v$liH 64.test of control 控制测试
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wW`}VKu 1u}nm;3 66.communication 沟通
|L:Cn J l@~LV}BI 67.flow chart 流程图
HDIk9WC^ @"|i"Hk^ 68.reperformance of internal control 重新执行
Lz4ehWntO <@,$hso7: 69.audit evidence
审计证据
%_gho 68t}w^= 70.substantive procedures 实质性程序
:w-`PYJ%G c[cAUsk i 71.assertions 认定
Imym+ or?%-) 72.esistence 存在
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Zut@z4\ OX hAha`R 73.occurrence 发生
>3D7tK( 30F!kP*E 74.completeness 完整性
&M"ouy Zo9 yA7)Y})> 75.rights and obligations 权利和义务
n:#TOU1ix< F $yO 76.valuation and allocation 计价和分摊
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2%6V)s 77.cutoff 截止
/c-nE3+rn ;b%{ilx: 78.accuracy 准确性
' UMFS e!x6bR9EZ 79.classification 分类
RtV.d\ \54}T4R 80.inspection 检查
$Ua56Y @Hjea1@t 81.supervision of counting 监盘
"pvZ,l>8f pGWA\}' 82.observation 观察
d'HOpJE eaZQ2 83.confirmation 函证
]]uHM}l ,4@|1z{bfm 84.computation 计算
zFhgE*5 -- k:a$Nt 85.analytical procedures 分析程序
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86.vouch 核对
@h9MxCE! {aDFK;qG. 87.trace 追查
lrEj/"M /Jlv"R1, 88.audit sampling 审计抽样
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89.error 误差
g`,AaWlF Omyt2`q 90.expected error 预期误差
\2!!L=&4G `~F5wh~ 91.population 总体
nkY@_N Je7RrCz 92.sampling risk 抽样风险
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] j$@tK0P 93.non- sampling risk 非抽样风险
SN">gmY+ hKe30#:v 94.sampling unit 抽样单位
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l~][ 95.statistical sampling 统计抽样
d>i13dAI v%91k 96.tolerable error 可容忍误差
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F=^)s 97.the risk of under reliance 信赖不足风险
d/U."V} ;u-4KK 98.the risk of over reliance 信赖过度风险
$&{IKP)u v[ ,Src 99.the risk of incorrect rejection 误拒风险
F]=B'ZI ?b:_AO& 100. the risk of incorrect acceptance 误受风险
PpOlt.yui =_d%=m 101.working trial balance 试算平衡表
n^9 ?~ B;t=B_oK 102.index and cross-referencing 索引和交叉索引
E`D%PEps+ I$jvXl=$ 103.cash receipt 现金收入
C7qYiSv 8tc*.H{^+ 104.cash disbursement 现金支出
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jA By((,QpB 105.bank statement 银行对账单
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Y7Gs7 106.bank reconciliation 银行存款余额调节表
&O1v,$}' L\ j: 107.balance sheet date
资产负债表日
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{ 0|Ucd 108.net realizable value 可变现净值
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_ GjQfi'vCk 109.storeroom 仓库
NPJ.+ph {NQoS" 110.sale invoice 销售发票
vXcy# Y;Y1+jt 111.price list 价目表
?U9 /fl =3'(A14C= 112.positive confirmation request 积极式询证函
v'ay.oVzw 8vD3=yK%^ 113.negative confirmation request 消极式询证函
]0~qi@ |f' 8p8J 114.purchase requisition 请购单
e!0OW7kV dHII.=lT 115.receiving report 验收报告
G[yI*/E; C{m&}g` 116.gross margin 毛利
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iuAq.$oi{ 2*OxA%QELM 118.material requisition 领料单
O%JSViPw >)c9|e=8 119.inventory-taking 存货盘点
I:;+n^N? \ TL82H@D 120.bond certificate 债券
p:[LnL 2Rptxb_@ 121.stock certificate 股票
%$9bce-fcG T 33|';k 122.audit report 审计报告
v\0^mp L;)v&a7[P 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
!$>G#+y ukihx?5 125.unqualified opinion 无保留意见
uiMIz?+ WU\m^!`w=F 126.qualified opinion 保留意见
lB:l)!]||= LDQ
e^ 127.disclaimer of opinion 无法表示意见
]|LgVXEpx p24.bLr 128.adverse opinion 否定意见
(%DRt4u<H yazZw}}; 查看《
注会考试《审计》中的128个英文单词(一) 》
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