61.assessed level of material misstatement risk 重大错报风险的评估水平
:W0p36" sMGo1pG( 62.simall business 小规模企业
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^}Vc||S 63.accounting system
会计系统
+"-l~`+<es r%f Q$q> 64.test of control 控制测试
kVQm|frUz aI&~aezmN 65.walk-through test 穿行测试
D/Ki^E `z'8"s 66.communication 沟通
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C[G_ACwc 67.flow chart 流程图
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R 9`[C 68.reperformance of internal control 重新执行
`{!A1xKZ `[5xncZ- 69.audit evidence
审计证据
-+@N/d5 d.+ 70.substantive procedures 实质性程序
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Hy 0a89<yX 71.assertions 认定
@/kI;8 z)hK 2JD 72.esistence 存在
[<f2h-V$ \)/qCeiZ 73.occurrence 发生
1ARtFR2C{b QD,m`7( 74.completeness 完整性
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sOSPQDGE [T r7SU#x 75.rights and obligations 权利和义务
%cn1d>M+I :bct+J}l~ 76.valuation and allocation 计价和分摊
5%\K 8*u'D@0 77.cutoff 截止
HjA~3l7 g/.FJ-I* 78.accuracy 准确性
=F_uK7W n~6$CQ5dF( 79.classification 分类
o4p5`jOG@ ivgX o'= 80.inspection 检查
fQib?g/G mbbhz, 81.supervision of counting 监盘
O~qRHYv [8za=B/ 82.observation 观察
6<W^T9}v@/ 3iw3:1RZUZ 83.confirmation 函证
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aik+2 84.computation 计算
Ne+Rs+~4 ]\fHc"/ 85.analytical procedures 分析程序
F}l3\uC] &'12,'8 86.vouch 核对
mh"PA p ,]0BmlD 87.trace 追查
Se!w(Y& m#BXxS#B<_ 88.audit sampling 审计抽样
+!u9_?Tp =)+^ y}xb 89.error 误差
R-zS7Jyox ys[xR=nbD 90.expected error 预期误差
9<rs3 84 W]Xwt'ABz 91.population 总体
$Mg O)bH (enr{1 92.sampling risk 抽样风险
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spP[S"gI 94.sampling unit 抽样单位
?cWwt~N9 FFZ?-sE 95.statistical sampling 统计抽样
n#"G)+h3# tb?TPd-OY 96.tolerable error 可容忍误差
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T=mv Mo3%OR 97.the risk of under reliance 信赖不足风险
dn'|~zf. ^"<Bk<b( 98.the risk of over reliance 信赖过度风险
R(0[bMr3Q 4PD5i 99.the risk of incorrect rejection 误拒风险
<[ dt2)%L> L=;T$4+p 100. the risk of incorrect acceptance 误受风险
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:.I&^>P >{Ayzz>v 101.working trial balance 试算平衡表
92Gfxld\ ~c v|, 102.index and cross-referencing 索引和交叉索引
1:<n(?5JI rCqwJoC`v 103.cash receipt 现金收入
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R7Rrne 104.cash disbursement 现金支出
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U^[AW$WzU 105.bank statement 银行对账单
rhOxyY0 O D5qPovsd 106.bank reconciliation 银行存款余额调节表
U4dfO= /NB|N*}O) 107.balance sheet date
资产负债表日
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Vxr gcwJ{& 108.net realizable value 可变现净值
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pY V1Ft3Msq 109.storeroom 仓库
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u)EtEl7Wq SD~4CtlfI 111.price list 价目表
*lZ V3F _)pOkS 112.positive confirmation request 积极式询证函
<J~6Q 4#W$5_Ny 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
`yl|NL Q& d;UVp 115.receiving report 验收报告
}t(5n $go6 C+!=C{@7di 116.gross margin 毛利
yo_zc< ]7,0> 117.manufacturing overhead 制造费用
oJ5n*[qUI PY4">~6\i 118.material requisition 领料单
9:%')M&Q 6E^m*la% 119.inventory-taking 存货盘点
Zd)LVc[ qldm"Ul 120.bond certificate 债券
!j #8zN I^LU*A= 121.stock certificate 股票
TG?>;It& sw1gpkX 122.audit report 审计报告
$5ea[nc KX\=wFbP) 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
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x8jz 125.unqualified opinion 无保留意见
=<(6yu_ p;zT #% 126.qualified opinion 保留意见
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4Af7x6a; 127.disclaimer of opinion 无法表示意见
}`0=\cKqn dJQwb 128.adverse opinion 否定意见
FS)C<T]t LCIe1P2 查看《
注会考试《审计》中的128个英文单词(一) 》
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