61.assessed level of material misstatement risk 重大错报风险的评估水平
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?tk0 62.simall business 小规模企业
k@2@%02o9C jouT9~[L' 63.accounting system
会计系统
S'AS,'EnY I{u+=0^Y 64.test of control 控制测试
bLz('mUY L0xh?B 65.walk-through test 穿行测试
28xLaob Otm7j>w 66.communication 沟通
>vQKCc|93 B]cV|S| 67.flow chart 流程图
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^1[ TJ(vq] |& 68.reperformance of internal control 重新执行
_We4% Dt+uf5o( 69.audit evidence
审计证据
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I DGx<Nys@B 70.substantive procedures 实质性程序
A4VVy~sd jX91=78d 71.assertions 认定
6C*4' P9> xO'xZ%cUI 72.esistence 存在
bRc~e@ p/&s-GF 73.occurrence 发生
K>`*JJ, %0Ke4c 74.completeness 完整性
fmk(} m9f[nT 75.rights and obligations 权利和义务
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I-|1eR+3 VWE`wan< 77.cutoff 截止
Y\7/`ty j2,w1f}T 78.accuracy 准确性
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79.classification 分类
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' ke/ 80.inspection 检查
#jR1ti)p ST^{?Q 81.supervision of counting 监盘
ao)8ie }VXZM7@u 82.observation 观察
3!KEk?I] '9q:gFO 83.confirmation 函证
Fpf-Fa-K\b $iAd)2LT 84.computation 计算
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7+{ 86.vouch 核对
iQ_^MzA c9N5c 87.trace 追查
)qV&sru.$ p3z%Y$!Tm 88.audit sampling 审计抽样
a$P$Ngi?S v?(9ZY] 89.error 误差
]u@`XVEJ SB2Ij', 90.expected error 预期误差
#`{L_n$c n!t][d/g+ 91.population 总体
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p&~ 93.non- sampling risk 非抽样风险
rpO>l [I7([l1Wvd 94.sampling unit 抽样单位
Pi:=0,"XOp YO^iEI. 95.statistical sampling 统计抽样
hO}nc$S 5Dlx]_ 96.tolerable error 可容忍误差
>^hy@m 0] $5jW6] 97.the risk of under reliance 信赖不足风险
dX:#KdK fE/|U|5L[ 98.the risk of over reliance 信赖过度风险
eMV@er| BY^5z<^. 99.the risk of incorrect rejection 误拒风险
bv8GJ # X-=J7G`\h# 100. the risk of incorrect acceptance 误受风险
[E/}-m6g s.G6?1VXlY 101.working trial balance 试算平衡表
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O:3DIT1#> 102.index and cross-referencing 索引和交叉索引
8cyC\Rs o|0QstSCl 103.cash receipt 现金收入
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2N4Jg@ 104.cash disbursement 现金支出
koAM",5D 2DbM48\E 105.bank statement 银行对账单
gC qQ~lWZ Ghpk0ia%d 106.bank reconciliation 银行存款余额调节表
%!e;sL~& <"XDIvpc%L 107.balance sheet date
资产负债表日
\4e6\6 + -P3;7_}]:h 108.net realizable value 可变现净值
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U,a?LR/ 110.sale invoice 销售发票
I!1nB\l *PVv=SU 111.price list 价目表
ep3iI77/ @)YQiE$ 112.positive confirmation request 积极式询证函
b_JW3l %d\|a~p: 113.negative confirmation request 消极式询证函
gwepaW d4#Ra% 114.purchase requisition 请购单
-'OO6mU N%.DjH 115.receiving report 验收报告
MjHjL~Tg Z/ypWoV( 116.gross margin 毛利
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5E:C P 118.material requisition 领料单
mTW@E#)n @GiR~bKZ 119.inventory-taking 存货盘点
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/:}z*a dIR6dI 121.stock certificate 股票
MXxE)"G*a S-Y(Vn4 122.audit report 审计报告
rpNe8"sh cs%NsnZ 123.entity 被审计单位
CXsi Mwdw7MZ"S 124.addressee of the audit report 审计报告的收件人
92k}ON Y{8L ~U: 125.unqualified opinion 无保留意见
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aebR. 127.disclaimer of opinion 无法表示意见
2ju1<t,8) RhJL`>W` 128.adverse opinion 否定意见
Yb|zE 3o'SY@'W 查看《
注会考试《审计》中的128个英文单词(一) 》
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