61.assessed level of material misstatement risk 重大错报风险的评估水平
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s N'c 62.simall business 小规模企业
?VnA g6aIS^mU 63.accounting system
会计系统
>oh7f| pUF$Nq>og 64.test of control 控制测试
@ @uKOFA? tx`gXtO$ 65.walk-through test 穿行测试
@-zL"%%dw' FWC\(f 66.communication 沟通
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e\)r"!?H` `-Y8T\ 68.reperformance of internal control 重新执行
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FYY -,:^dxE' 69.audit evidence
审计证据
Y(mnGaVn pz4lC=H%o 70.substantive procedures 实质性程序
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p \0j-p 71.assertions 认定
)>"|<h.2] 12]rfd 72.esistence 存在
= q\TWz "~2SHM@q 73.occurrence 发生
|-l9 Z ^ruz-N^Y! 74.completeness 完整性
?*AhGza/ .o#A(3&n 75.rights and obligations 权利和义务
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9 76.valuation and allocation 计价和分摊
I_k/lwBD '><I|c} 77.cutoff 截止
3QhQpPk), yOTC>?p% 78.accuracy 准确性
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&P9 79.classification 分类
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\ -y|*x-iZ 80.inspection 检查
U%rEW[ j :lU#Dm] 81.supervision of counting 监盘
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c3/- ZyX+V?4 82.observation 观察
ZHM NG~! =Jax T90x 83.confirmation 函证
W"!{f }IRD! 84.computation 计算
}D]y-BbA. RF[Uy?es 85.analytical procedures 分析程序
\_)[FC@ :z-?L0C=0 86.vouch 核对
.4J7 ^l oD3]2o / 87.trace 追查
Q_6v3no1 $9@3dM*E?Z 88.audit sampling 审计抽样
T@xaa\bzg #Xk/<It 89.error 误差
{nMCU{*k 4axuE] 90.expected error 预期误差
Mtaky=l8~I /b]+RXvxj 91.population 总体
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O+K siOyp] 92.sampling risk 抽样风险
+h? Gps ky{@*fg. 93.non- sampling risk 非抽样风险
qzWnl[3 'soll[J 94.sampling unit 抽样单位
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i ^t 95.statistical sampling 统计抽样
[U,hb1Wi3 (g>&ov(d 96.tolerable error 可容忍误差
jA3xDbM n){u!z)Al 97.the risk of under reliance 信赖不足风险
Ow{NI-^K %~\I*v04 98.the risk of over reliance 信赖过度风险
&23{(]eO &r!jjT 99.the risk of incorrect rejection 误拒风险
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'UJ%j q4niA 100. the risk of incorrect acceptance 误受风险
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y!;N1 +vYVx<uTQ 101.working trial balance 试算平衡表
lT8^BT ;m"R.Q9* 102.index and cross-referencing 索引和交叉索引
VO<P9g$UD ?:7.3{|Aq 103.cash receipt 现金收入
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7nA; C 104.cash disbursement 现金支出
p@3 <{kLm ,[u.5vC 105.bank statement 银行对账单
-l<[CI "4CO^ B 106.bank reconciliation 银行存款余额调节表
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*jk!h zLjQ,Lp.I 107.balance sheet date
资产负债表日
w"!zLB&9[ fRt&-z(' 108.net realizable value 可变现净值
-V52?Hq #Qd"d3QG 109.storeroom 仓库
~t^'4"K* | EFbT> 110.sale invoice 销售发票
*KPNWY9!W eSSv8[u 111.price list 价目表
{&h= +|Mi lwr 112.positive confirmation request 积极式询证函
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AeEF/* 113.negative confirmation request 消极式询证函
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& h|.*V$3 114.purchase requisition 请购单
tH9BC5+r} tkEup& 115.receiving report 验收报告
bdr!|WZ z.*=3 116.gross margin 毛利
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vLh,dzuo /N`E4bKBR 118.material requisition 领料单
/-1 F9 m>-(c=3 119.inventory-taking 存货盘点
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' q/t~`pH3 121.stock certificate 股票
fAV=O%^ wvNddu>@ 122.audit report 审计报告
.\b# 0w j?P8&Fm< 123.entity 被审计单位
$,B@yiie IQCIc@5 124.addressee of the audit report 审计报告的收件人
@d=4C{g%o w1P8p>vA1 125.unqualified opinion 无保留意见
7eekTh, ? `)s>},8W! 126.qualified opinion 保留意见
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+BE_K_56 127.disclaimer of opinion 无法表示意见
6z80Y*|eJ 3ws}E6\D 128.adverse opinion 否定意见
6s|4'! x?MSHOia`P 查看《
注会考试《审计》中的128个英文单词(一) 》
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