61.assessed level of material misstatement risk 重大错报风险的评估水平
9OJ\n|,( s$nfY.C 62.simall business 小规模企业
|\r\i&|g1 loqS?b C] 63.accounting system
会计系统
^x1D]+ i]^*J1a 64.test of control 控制测试
+IOKE\,Y pQgOT0f 65.walk-through test 穿行测试
"6Hjji@A E/ed0'|m 66.communication 沟通
k9VQ6A '$L= sH5 67.flow chart 流程图
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C6T 9 bl=*3qB 69.audit evidence
审计证据
~pBxFA 7zkm 70.substantive procedures 实质性程序
=ILo`Q~ gu.))3D9 71.assertions 认定
{D2d({7 "F.J>QBd 72.esistence 存在
c,s<q j o'}Z!@h 73.occurrence 发生
cB])A57< qpEC!~y 74.completeness 完整性
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lY 75.rights and obligations 权利和义务
W!9f'Yn u #QSa$P 76.valuation and allocation 计价和分摊
zm^p7&ak$ 9{J8q 77.cutoff 截止
U>M>FZ +w}%gps 78.accuracy 准确性
1nM?>j%k 6I.+c 79.classification 分类
=VI`CBQ/Um V@s/]|rf, 80.inspection 检查
!Q/O[6 Z.Y8 z#[xg 81.supervision of counting 监盘
_@3O` 'A@Oia1;{ 82.observation 观察
*q9$SDm ,4I6Rw B. 83.confirmation 函证
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_xwfz]lb+ 84.computation 计算
`];[T= JU`'?b 85.analytical procedures 分析程序
#S74C*'8 k/rkJ|i+p 86.vouch 核对
X/D9%[{& sBG(CpQ 87.trace 追查
Rn^N+3o'M !~DkA7i 55 88.audit sampling 审计抽样
ON=ley ,3TD $2};. 89.error 误差
vP;tgW9Qk leqSS}KU+ 90.expected error 预期误差
)$.9WlQ ov.rHVeI 91.population 总体
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JrR 92.sampling risk 抽样风险
ll^O+>1dO O*"wQ50Ou 93.non- sampling risk 非抽样风险
JZ0+VB-3U NNV.x7 94.sampling unit 抽样单位
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k{ r TgG)btQ 95.statistical sampling 统计抽样
;Cpm3at VFp)`+8 96.tolerable error 可容忍误差
{.'g!{SHp lk'jBl% 97.the risk of under reliance 信赖不足风险
BiAcjN:Z Ppn ZlGQ6 98.the risk of over reliance 信赖过度风险
ag4^y& ;Awzm )Q 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
e/l?|+m 6 l@9:VhU( 101.working trial balance 试算平衡表
u"3cSuqy c=mFYsSv 102.index and cross-referencing 索引和交叉索引
-2XIF}.Hu PU\q.y0R 103.cash receipt 现金收入
@y%qQe/g C8SNSeg 104.cash disbursement 现金支出
O$ oN1 6iS+3+ 105.bank statement 银行对账单
C_&tOt $O>MV 106.bank reconciliation 银行存款余额调节表
rV{e[fGd rJ*WxOoS{ 107.balance sheet date
资产负债表日
.j,&/y& gC:E38u 108.net realizable value 可变现净值
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~#xRoBy3 109.storeroom 仓库
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N^V&k 111.price list 价目表
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CF4y$aC# Sa(rl^qZ2 113.negative confirmation request 消极式询证函
?q6eV~P ?^0Z(<Arz 114.purchase requisition 请购单
|8rJqtf +& ,4UJ|D=J 115.receiving report 验收报告
79fg%cSb iSax-Mc 116.gross margin 毛利
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^ m]vr|:{6/ 118.material requisition 领料单
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C) 120.bond certificate 债券
W6>uLMUa r3)t5P*_ 121.stock certificate 股票
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H<W? 122.audit report 审计报告
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VP^md M?`06jQD. 123.entity 被审计单位
#v<+G=r*O E{B<}n|}& 124.addressee of the audit report 审计报告的收件人
AE Jm/8,T M>j)6?n`_ 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
Ks-><-2+N _!D$Aj 127.disclaimer of opinion 无法表示意见
lX7^LB <k1gc,* 128.adverse opinion 否定意见
'`"&RuB w5Z3e^g 查看《
注会考试《审计》中的128个英文单词(一) 》
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