61.assessed level of material misstatement risk 重大错报风险的评估水平
A|+QUPD \|{/.R 62.simall business 小规模企业
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vJ5[W =8?Kn@nMN 63.accounting system
会计系统
9)'f)60^ 9|}Pf_5]%[ 64.test of control 控制测试
+K'Hr:( xxu 65.walk-through test 穿行测试
rniM[7K oXnaL)Rk 66.communication 沟通
aU_Hl+; @0@ZlHwM 67.flow chart 流程图
b@;Wh-{d s<FBr, 68.reperformance of internal control 重新执行
{JP q.A s||" } l 69.audit evidence
审计证据
E(PBV I!S Eb 70.substantive procedures 实质性程序
-<6?ISF2 {jz`K1 71.assertions 认定
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72.esistence 存在
~bhS$*t64 pqfX}x 73.occurrence 发生
[^5;XD:%&l O[C4xq 74.completeness 完整性
)e,O+w" erUYR" 75.rights and obligations 权利和义务
+1y$#~dl c[,h|~K/_? 76.valuation and allocation 计价和分摊
[Vo5$w ~_D.&-xUF 77.cutoff 截止
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Z_|A VIT|# 78.accuracy 准确性
FzJ7 OE| f_jhQ..g<g 79.classification 分类
1g{Pe`G, (jc& Fk 80.inspection 检查
IFp%Ta m$W>~ 81.supervision of counting 监盘
h)HEexyRg -[=eVS.2% 82.observation 观察
\EySKQ= #0P_\X`E 83.confirmation 函证
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T:W 84.computation 计算
3#>W\_FY*D %tyo(HZQ 85.analytical procedures 分析程序
by/H:5}7 \l~^dn} 86.vouch 核对
q<dG}aj <(xqw<) 87.trace 追查
0ra'H/>Ly C!VhVOy>d 88.audit sampling 审计抽样
1 ~zjsi _B0(1(M<2 89.error 误差
c1yRy| 3f[Yk#" 90.expected error 预期误差
4o*i(W 4E39]vb 91.population 总体
0<uek ^m |@pp 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
GJeG7xtJKl ).SJ*Re*^I 94.sampling unit 抽样单位
: {p'U2 ^+_rv 95.statistical sampling 统计抽样
<\^0!v ?b;2PH" 96.tolerable error 可容忍误差
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"Z 97.the risk of under reliance 信赖不足风险
cFUD$mp VeYT[Us" 98.the risk of over reliance 信赖过度风险
y{%0[x*N<m D.K""*ula 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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oPO` 101.working trial balance 试算平衡表
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TJ 102.index and cross-referencing 索引和交叉索引
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K 103.cash receipt 现金收入
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Uj<[O z'YWomfZm 104.cash disbursement 现金支出
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\^!;r 9z=A 105.bank statement 银行对账单
3UZd_?JI[^ +Nt4R:N 106.bank reconciliation 银行存款余额调节表
Mog>W&U 2S?7j[@%i` 107.balance sheet date
资产负债表日
Q{l,4P \SWTP1 108.net realizable value 可变现净值
nip6|dN PCviQ!X 109.storeroom 仓库
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$ 110.sale invoice 销售发票
(` *BZ_ fVbjU1N 111.price list 价目表
$*#a;w7\C 2u3Kyn 112.positive confirmation request 积极式询证函
`i.BB jx` a(gXvgrf[ 113.negative confirmation request 消极式询证函
Ykxk`SJ |[SHpcq> 114.purchase requisition 请购单
1m*)MZ) #T=iS(i 115.receiving report 验收报告
'+88UFSq5 BEDkyz;: 116.gross margin 毛利
scg&"s )DgXsT 117.manufacturing overhead 制造费用
O$ *lPA[ 1oQw)X 118.material requisition 领料单
[:8\F#KW EF0v!XW 119.inventory-taking 存货盘点
`3;EJDEdbi HpnF,4A> 120.bond certificate 债券
@{Rb]d?&F? q$:1Xkl 121.stock certificate 股票
TM)INo^ Nk'<*;e 122.audit report 审计报告
,'8%'xit CTIS}_CWd= 123.entity 被审计单位
r w?wi}}gn TRhM xH 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
\<7Bx[/D4 -S sgW 126.qualified opinion 保留意见
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A.eQ 127.disclaimer of opinion 无法表示意见
wC1pfXa jPWONz(# 128.adverse opinion 否定意见
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`": 查看《
注会考试《审计》中的128个英文单词(一) 》
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