61.assessed level of material misstatement risk 重大错报风险的评估水平
)EG-xo@X ^1ks`1 62.simall business 小规模企业
"H{#ib_c_ _K~?{". 63.accounting system
会计系统
'YEiT#+/ l> >BeZ 64.test of control 控制测试
UL" <V V{0 V/Nv 65.walk-through test 穿行测试
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%{ 66.communication 沟通
l_x>.' a _xdttO^N 67.flow chart 流程图
\)PS&Y8n @T-}\AU 68.reperformance of internal control 重新执行
!" : arK j MA%`*r 69.audit evidence
审计证据
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16I(S 70.substantive procedures 实质性程序
gOk^("@ wJF$<f7P 71.assertions 认定
r3.v ^ ? oGmGKq 72.esistence 存在
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y] ~X{v 73.occurrence 发生
8\Eq(o}7 L^nS%lm 74.completeness 完整性
$Vm J[EF1 \y/+H 75.rights and obligations 权利和义务
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EN)J k_Edug~B 76.valuation and allocation 计价和分摊
NO)vk+ @yjui 77.cutoff 截止
PiIILX{DuH u"a$/ 78.accuracy 准确性
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cB Eb9M;u 79.classification 分类
z~a]dMs"(P o=(>#iVM 80.inspection 检查
]9pcDZB Va'K~$d_ 81.supervision of counting 监盘
8%9OB5?F6 K#p&XIY, 82.observation 观察
'w7{8^Z2 |m7`:~ow 83.confirmation 函证
r,dxW5v. x9CI>l 84.computation 计算
>Y/1%Hp9 v]27+/a$c 85.analytical procedures 分析程序
L9U<E $%# kLqFh< 86.vouch 核对
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YWhs; 88.audit sampling 审计抽样
,@ Cru= u]cnbm 89.error 误差
2=NYBOE I@q>ES!1H 90.expected error 预期误差
V1;Qt-i i&FC-{|Z 91.population 总体
L=}UApK c#;LH5KI 92.sampling risk 抽样风险
\9k{"4jX\ &f qmO>M 93.non- sampling risk 非抽样风险
vR~*r6hX8 Sb[rSczS~ 94.sampling unit 抽样单位
7\U1K^q U>x2'B v 95.statistical sampling 统计抽样
z_l3=7R 9e :E% 2 96.tolerable error 可容忍误差
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7e 97.the risk of under reliance 信赖不足风险
J0p,P.G U w`LWG3T 98.the risk of over reliance 信赖过度风险
"x$S%:p L}a3!33)C 99.the risk of incorrect rejection 误拒风险
<CmsnX 8h20*@wSN 100. the risk of incorrect acceptance 误受风险
O x$|ZEh X7c*T / 101.working trial balance 试算平衡表
c)6Y.[). lE|T'?/ 102.index and cross-referencing 索引和交叉索引
BK d( mQs'2Y6Oa 103.cash receipt 现金收入
|f?C*t', UXk8nH 104.cash disbursement 现金支出
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pX6 105.bank statement 银行对账单
0RSa{iS*A {M~!?#<K 106.bank reconciliation 银行存款余额调节表
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X nG%j4r ; 107.balance sheet date
资产负债表日
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-% fDfjP sTqB%$K} 109.storeroom 仓库
z"O-d<U5 F_Pd\Aq8 110.sale invoice 销售发票
#129 i2 sk3;;<H 111.price list 价目表
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aEp88u 1a!h&!$9 112.positive confirmation request 积极式询证函
r#}Sy\ HYH!; 113.negative confirmation request 消极式询证函
B&$89]gs| <C{5(=X{ 114.purchase requisition 请购单
mDmWTq\ tj&A@\/ 115.receiving report 验收报告
5nn*)vK { :gVjBF2 116.gross margin 毛利
XN0Y#l dCK-"#T! 117.manufacturing overhead 制造费用
X>6a@$Mx P Vi|jkyC8 118.material requisition 领料单
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4xX I(CI')Q 119.inventory-taking 存货盘点
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)AoFd> o%5bg( 121.stock certificate 股票
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)j} E)E! 122.audit report 审计报告
HlSuhbi'@ Wd}mC<rv1 123.entity 被审计单位
S_CtEM 31C]TdJ 124.addressee of the audit report 审计报告的收件人
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Vq% ("oA{:@d 125.unqualified opinion 无保留意见
&F}+U#H !%X`c94 126.qualified opinion 保留意见
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X*T219o 127.disclaimer of opinion 无法表示意见
jb2:O,+! ]`XuE-Uh 128.adverse opinion 否定意见
hrD6r=JT<~ NHF?73: 查看《
注会考试《审计》中的128个英文单词(一) 》
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