61.assessed level of material misstatement risk 重大错报风险的评估水平
eAsX?iaH p,iCM?[| 62.simall business 小规模企业
7vaN&%;E% }=hoATs 63.accounting system
会计系统
OJsd[l3xR PGPbpl&\t 64.test of control 控制测试
"Wk{ 4gS7l f4k5R 65.walk-through test 穿行测试
'95E;RV& [Hj'nA^ 66.communication 沟通
NVJ&C]H6 Ejms)JK+ 67.flow chart 流程图
_ML~c&9jv [9O~$! <% 68.reperformance of internal control 重新执行
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审计证据
F[CT l3X E ;!<Z4 70.substantive procedures 实质性程序
XU_,Z/Yw_ 6"i{P 71.assertions 认定
Z|(c(H2 vV.~76AD5 72.esistence 存在
$}nh[@ 28R>>C=R 73.occurrence 发生
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= 74.completeness 完整性
&'(a$S>v F@$RV_M 75.rights and obligations 权利和义务
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Ci8p FKox0Jmh= 76.valuation and allocation 计价和分摊
(]Ye[j^"7 KR=d"t Qw 77.cutoff 截止
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_1 0D xegQRc 78.accuracy 准确性
aZj J]~bO ;tp]^iB# 79.classification 分类
6~ 7 ;o_> y~ _za(k 80.inspection 检查
E69:bQ94u `z}vONXpAX 81.supervision of counting 监盘
,g/ _eROJ @VC .> 82.observation 观察
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1 Kk#t 83.confirmation 函证
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~qC<7 84.computation 计算
]3t1=+ 6F*-qb3 85.analytical procedures 分析程序
_ }E-~I> I vTzPPP 86.vouch 核对
o)%-l4S X,TTM,1w 87.trace 追查
_8Nw D_" _F`$ d2 88.audit sampling 审计抽样
[DZqCo l'*^$qc 89.error 误差
]V36-%^ ItI0x 90.expected error 预期误差
Zc'|!pT _ VG_uxKY 91.population 总体
qoC]#M$oo# khU6*`lQ 92.sampling risk 抽样风险
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8!4~T,9G K8HIuQ!= 94.sampling unit 抽样单位
rv9B}%e TB7>s~)47E 95.statistical sampling 统计抽样
0]AN; 3 p/b 96.tolerable error 可容忍误差
D]IBB>F @$qOW 97.the risk of under reliance 信赖不足风险
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<{i 98.the risk of over reliance 信赖过度风险
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[rj 99.the risk of incorrect rejection 误拒风险
Y^52~[w~ ZgV~W#t 100. the risk of incorrect acceptance 误受风险
gNShOu q7X}MAW 101.working trial balance 试算平衡表
CSMeSPOm] D.'h?^kA 102.index and cross-referencing 索引和交叉索引
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CZmsg 9G0D3F 103.cash receipt 现金收入
L0rip5[;d 1/B]TT 104.cash disbursement 现金支出
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Ivv ^Ye\u1n4 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
z{9=1XY X1+wX`f 108.net realizable value 可变现净值
\(I0wEQo$ veeI==] 109.storeroom 仓库
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110.sale invoice 销售发票
7A5p["?Z -LtK8wl^ 111.price list 价目表
,CP5~4u 7R}9oK_I 112.positive confirmation request 积极式询证函
4({(i {7*>Cv} 113.negative confirmation request 消极式询证函
,57$N&w F^QQ0h]2 114.purchase requisition 请购单
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#zcK 115.receiving report 验收报告
"#yJHsu] jMM$ d,7B 116.gross margin 毛利
MJ`N,E[ Mi+H#xx16 117.manufacturing overhead 制造费用
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EHq 6i.gyD 118.material requisition 领料单
v,=v `K*b?:0lp 119.inventory-taking 存货盘点
.`jo/,?+O Q8T`wd$D# 120.bond certificate 债券
<a4TO8 #] CFA9z 121.stock certificate 股票
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X|1 hfqqQ!,l! 122.audit report 审计报告
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T` 123.entity 被审计单位
|?d#eQ9a KzjC/1sd 124.addressee of the audit report 审计报告的收件人
'fx UV<K& !d,8kG 125.unqualified opinion 无保留意见
$<nCXVqL, \ \06T` 126.qualified opinion 保留意见
"9IYB)Js OoBCY-gj* 127.disclaimer of opinion 无法表示意见
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5#)g 20b<68h$: 128.adverse opinion 否定意见
>G~mp<L eujK4s 查看《
注会考试《审计》中的128个英文单词(一) 》
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