61.assessed level of material misstatement risk 重大错报风险的评估水平
`Pa)H $q_e~+SXT 62.simall business 小规模企业
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DBn# E1(2wJ-3" 63.accounting system
会计系统
1]wx Ru "PM!03rb 64.test of control 控制测试
3urL*Fw, >syQDB 65.walk-through test 穿行测试
AV"fOK;#A V=)0{7-9 66.communication 沟通
@D<q=:k S+03aJNN# 67.flow chart 流程图
dd+[FU pBW|d\8 68.reperformance of internal control 重新执行
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/ [D[&aA 69.audit evidence
审计证据
S GAu.8Js }}AooziH9 70.substantive procedures 实质性程序
MdzG2uZT =|lw~CW 71.assertions 认定
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72.esistence 存在
f9A^0A?c W2CCLq1( 73.occurrence 发生
?T+Uu (DzV3/+p^ 74.completeness 完整性
n9.` 5BH7/ y6.Q\= 75.rights and obligations 权利和义务
FBn`sS8hH wB(A['k 76.valuation and allocation 计价和分摊
]#n,DU}V 8*sZ/N. 77.cutoff 截止
U#=Q` u="VJ3 78.accuracy 准确性
vWbf5? }O+F#/6 79.classification 分类
+9S_H( &&Sl0(6x[T 80.inspection 检查
oz!;sj{,D EZ+_*_9 81.supervision of counting 监盘
QfI= y#[PQT 82.observation 观察
%_*q'6K !{@!:m3w 83.confirmation 函证
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p=T,JAI t [I*BEJ;W' 85.analytical procedures 分析程序
39s%CcI`k [12^NEt 86.vouch 核对
SKx&t- X{SD3j=G# 87.trace 追查
O2[uN@nY Iu`B7UOF 88.audit sampling 审计抽样
9v_B$F$_T iV8j(HV 89.error 误差
H-gq0+,yE <VB;J5Rv 90.expected error 预期误差
>L6V! G.KZZ-=_4 91.population 总体
VGLE5lP X '%&i#Eb 92.sampling risk 抽样风险
tOn_S@/r [NR0] #h 93.non- sampling risk 非抽样风险
6Wcn(h8%* 9 ;! uV>-H 94.sampling unit 抽样单位
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ZWs0l0 95.statistical sampling 统计抽样
zjhR9 G+%5V5GS 96.tolerable error 可容忍误差
y[Fw>g1`q v:!7n 97.the risk of under reliance 信赖不足风险
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1GsO ^!{ o Azy9 98.the risk of over reliance 信赖过度风险
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KH CdO ^U|CNB%. 100. the risk of incorrect acceptance 误受风险
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qK]v ;U5x'}%0] 101.working trial balance 试算平衡表
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u+ %[31ZFYB 102.index and cross-referencing 索引和交叉索引
(*@~HF,t= mYU dh L^ 103.cash receipt 现金收入
'FvhzGn9Q >H]|A<9u( 104.cash disbursement 现金支出
CuGOjQ-k~ M@z_Z+q9 105.bank statement 银行对账单
HhT8YH hwb(W?* 106.bank reconciliation 银行存款余额调节表
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i"tA3" 107.balance sheet date
资产负债表日
GqF.T#| WG!;,~f>o 108.net realizable value 可变现净值
e#Zf>hlAz ,1.([%z+r 109.storeroom 仓库
Yk*57&QI I;fw]/M%! 110.sale invoice 销售发票
|<o>$;mZ Yi! >8 111.price list 价目表
`cTsS @XSu?+s) 112.positive confirmation request 积极式询证函
I]j/ ab7> 5 <>agK] 113.negative confirmation request 消极式询证函
pDnFT2 "5z6~dq 114.purchase requisition 请购单
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115.receiving report 验收报告
GzE3B';g 113x9+w[ 116.gross margin 毛利
"u>sS r:\ 5/0( 117.manufacturing overhead 制造费用
kl<B*:RqH b"3T(#2<* 118.material requisition 领料单
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?, 119.inventory-taking 存货盘点
U=<.P;+f9 E)Epr&9S 120.bond certificate 债券
?@ye*%w_ -JW6@L@ 121.stock certificate 股票
N[D\@
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&+|4(d1 }(7QJk5 j 123.entity 被审计单位
R~?; KJ jm!C^5! 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
r H_:7#.E 8$xKg3-3M 126.qualified opinion 保留意见
8QgL7 |@9I5Eg)iE 127.disclaimer of opinion 无法表示意见
UA u4x 7 Pj5#G0i% 128.adverse opinion 否定意见
-{sv3|P> B*?PB] 查看《
注会考试《审计》中的128个英文单词(一) 》
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