61.assessed level of material misstatement risk 重大错报风险的评估水平
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aN 62.simall business 小规模企业
1a)NM# 26E"Ui5q 63.accounting system
会计系统
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w rSD!u0c[ 64.test of control 控制测试
+SmcZ^\OZ zJ#e3o . 65.walk-through test 穿行测试
h@72eav3+ j}chU'if 66.communication 沟通
8Us5Oi Hm+-gI3* 67.flow chart 流程图
x, js}Mlw 0:**uion 68.reperformance of internal control 重新执行
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I 69.audit evidence
审计证据
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Oah}7!a) 70.substantive procedures 实质性程序
DsqsMlB{ W Io^=?% 71.assertions 认定
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$ ML0o:8Bd\ 72.esistence 存在
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0gVylQ e+=Oj o# 75.rights and obligations 权利和义务
g?M\Z"; T IPb ] 76.valuation and allocation 计价和分摊
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77.cutoff 截止
;tI=xNre`1 E`>-+~ZUsk 78.accuracy 准确性
I?"cEp q+t*3;X. 79.classification 分类
m4ovppC 4D[W;4/p 80.inspection 检查
' R~x.NM >E?626* 81.supervision of counting 监盘
#HB]qa !$St=! 82.observation 观察
El0|.dW !:`QX\Ux 83.confirmation 函证
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oj@B'j 84.computation 计算
;,Sl+)@h V_!hrKkL 85.analytical procedures 分析程序
]BCH9%zLj npz*4\4 86.vouch 核对
g!D?Yj4 9wC q 87.trace 追查
G[6V=G ]m(Uv8/6 88.audit sampling 审计抽样
$t-HJ<! L]kSj$A 89.error 误差
" 9 h]P^ BG~h9.c 90.expected error 预期误差
|>GtClL =4/lJm`` 91.population 总体
Q9X_aB0 ve=oH;zf 92.sampling risk 抽样风险
HlPf [1dlV/ 93.non- sampling risk 非抽样风险
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hI;tB6 2>.B*P 95.statistical sampling 统计抽样
,#UaWq@7 28LjQ! 96.tolerable error 可容忍误差
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8|pj, 97.the risk of under reliance 信赖不足风险
0~R0)Q, yFshV\ 98.the risk of over reliance 信赖过度风险
-O\!IXG^ lzfaW-nu 99.the risk of incorrect rejection 误拒风险
]gHw;ry M2[;b+W9 100. the risk of incorrect acceptance 误受风险
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2A 6jiVz%`=Z 101.working trial balance 试算平衡表
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QL<? 102.index and cross-referencing 索引和交叉索引
9EK5#_L[= vEvVT]g[V 103.cash receipt 现金收入
b(I-0< 7$a,pNDw 104.cash disbursement 现金支出
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105.bank statement 银行对账单
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L 106.bank reconciliation 银行存款余额调节表
ckBcwIXlP& bf-.SX~ 107.balance sheet date
资产负债表日
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= F# y5T3(P 108.net realizable value 可变现净值
V?t^ J7{' Jp!Q2} 109.storeroom 仓库
ga?.7F 0j7W\'!t 110.sale invoice 销售发票
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`!kOyh:X 111.price list 价目表
PR|F-/o F>%~<or 112.positive confirmation request 积极式询证函
/G9wW+1 Z[RE|l{ 113.negative confirmation request 消极式询证函
[,3o 7MZBU~,r 114.purchase requisition 请购单
&{]zL ']4b}F:} 115.receiving report 验收报告
yJ c#y 2)Grl;T]s 116.gross margin 毛利
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O[U^{~iM ']WS@MbJ 118.material requisition 领料单
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% HJo&snT3 119.inventory-taking 存货盘点
|77.Lqqy, :Gsh 120.bond certificate 债券
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[`BMi-WQ f',n' 122.audit report 审计报告
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7#SXqyP[ 123.entity 被审计单位
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V##=-KZ 124.addressee of the audit report 审计报告的收件人
SMY,bU'a epI&R) ] 125.unqualified opinion 无保留意见
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$;E, (/UW}$] h 126.qualified opinion 保留意见
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17a 127.disclaimer of opinion 无法表示意见
47 xyS%X [APwHIS 128.adverse opinion 否定意见
[nZf4KN hOw 查看《
注会考试《审计》中的128个英文单词(一) 》
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