61.assessed level of material misstatement risk 重大错报风险的评估水平
l= {Y[T& z6`0Uv~ 62.simall business 小规模企业
i]Mem M- UwUHB~<oE 63.accounting system
会计系统
()aCE^C wNmpUO ? 64.test of control 控制测试
f#ZM2!^! qm=U<'b^ 65.walk-through test 穿行测试
!.UE} ^TV ST{Vi';} 66.communication 沟通
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5vrD GFFwk4n1 67.flow chart 流程图
}# s{." {Zc8,jm 68.reperformance of internal control 重新执行
%_|KiW ]T)N{"&N/ 69.audit evidence
审计证据
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:WLk~ (u tP@d^ 70.substantive procedures 实质性程序
)%^l+w+& uGZGI;9f4 71.assertions 认定
CU|E-XPW ]njNSn 72.esistence 存在
f&CQn.K" (?l ]}p^[ 73.occurrence 发生
nXn@|J&z~U !yv>e7g^ 74.completeness 完整性
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" :& =DdPwr 0Op 75.rights and obligations 权利和义务
"mQp#d/' [RXLR# 76.valuation and allocation 计价和分摊
6>] +6uf6&.@~ 77.cutoff 截止
]$ d ;P 4w+AOWjd 78.accuracy 准确性
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%[-u 79.classification 分类
t"B3?<?] ,\i*vJ#f 80.inspection 检查
<eXGtD dU3A:uS^ 81.supervision of counting 监盘
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anSZWQ 82.observation 观察
S${%T$> ;i[JCNiS\ 83.confirmation 函证
0U7Gl9~ '1D$ ; 84.computation 计算
^'=[+ Z}t;:yhR 85.analytical procedures 分析程序
<}lah%4F _>vH%FY 86.vouch 核对
^mLX}E] g?80>-!bF 87.trace 追查
6?u`u t QKjn/%l"@ 88.audit sampling 审计抽样
Fj`k3~tUw 85!]N
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sgOau\E t*= nI $ 90.expected error 预期误差
C<=rnIf' l)\Q~^cxd 91.population 总体
/Pextj< "m {i`<, 92.sampling risk 抽样风险
)P7ep DY#195H 93.non- sampling risk 非抽样风险
;=n}61 -Kg.w*\H7/ 94.sampling unit 抽样单位
!:xycLdfUp \i+AMduAo 95.statistical sampling 统计抽样
IoLP*D Y-bTKSn 96.tolerable error 可容忍误差
7C'@g)@^/ sg=G<50i 97.the risk of under reliance 信赖不足风险
"*HM8\ 4 xqzdR_ 98.the risk of over reliance 信赖过度风险
I=dn]}b#P D]_6OlIE#' 99.the risk of incorrect rejection 误拒风险
O#k; O*s' *` mxv0w~( 100. the risk of incorrect acceptance 误受风险
6:wk=#w W! $U{= 101.working trial balance 试算平衡表
Fm:Ys]( ?#GTD?3d 102.index and cross-referencing 索引和交叉索引
{X<g93 R +@|#! 103.cash receipt 现金收入
qeFaY74S 4AzDWK@/ 104.cash disbursement 现金支出
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'\~ E{[Y8U1n 105.bank statement 银行对账单
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2OpA1$n6 106.bank reconciliation 银行存款余额调节表
CKHmJ]= _`p-^I 107.balance sheet date
资产负债表日
p>eYi \' C$0u-Nx8 108.net realizable value 可变现净值
cBqbbZyUk 3Qd/X&P 109.storeroom 仓库
EC5= 2w< l$1?@l$j 110.sale invoice 销售发票
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-BP10-V $}vzBuWHwN 112.positive confirmation request 积极式询证函
sCw>J#@2> mS[``$Z\! 113.negative confirmation request 消极式询证函
#w%-IhP Io*H}$Gf 114.purchase requisition 请购单
^[.}DNR95( L754odc 115.receiving report 验收报告
DN)o|p 7_PY%4T" 116.gross margin 毛利
YvN]7tcb [-[59H[6) 117.manufacturing overhead 制造费用
,+IFV b>QdP$> 118.material requisition 领料单
st* sv} ?\8 119.inventory-taking 存货盘点
LZ_0=Xx% Dqo#+_v 120.bond certificate 债券
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121.stock certificate 股票
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T 9,~7,Py } 122.audit report 审计报告
%\,9S`0 Z[w}PN,xV 123.entity 被审计单位
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8sfG ;) SF-E>s!XL 124.addressee of the audit report 审计报告的收件人
hFm^Fy[R )EB+(c~E 125.unqualified opinion 无保留意见
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g 126.qualified opinion 保留意见
,ja!OZ0$ 7'esJ)2 127.disclaimer of opinion 无法表示意见
T5|kO:CbHq sgi5dQ 128.adverse opinion 否定意见
jZ-s6r2= &-qQF`7 查看《
注会考试《审计》中的128个英文单词(一) 》
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