61.assessed level of material misstatement risk 重大错报风险的评估水平
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b@l<,s BlM(Q/z 62.simall business 小规模企业
a<]vHC7 a1ps'^Qhh 63.accounting system
会计系统
(WP^}V5 :c Er{U8 64.test of control 控制测试
E$A=*-u ,1.Td=lY$ 65.walk-through test 穿行测试
IFZw54 }IdkXAB. 66.communication 沟通
kIe)ocJg (dy:d^ 67.flow chart 流程图
+bR|;b(v Au{ b1n 68.reperformance of internal control 重新执行
G8MLg # % .ss 69.audit evidence
审计证据
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Lewq V}~',o<m 70.substantive procedures 实质性程序
g $^Yv4 -s7!:MB%g 71.assertions 认定
)4hA Fy6l KdzV^6K<c 72.esistence 存在
Q.'2v%i 0QW;=@)d 73.occurrence 发生
bj_/ +D[C.is>]} 74.completeness 完整性
.$Yp~ (^_INy* 75.rights and obligations 权利和义务
W&[-QM8 fQ-IM/z 76.valuation and allocation 计价和分摊
]US!3R^ -6X+:r`>u 77.cutoff 截止
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gW 78.accuracy 准确性
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a (\wV)c9 79.classification 分类
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1 80.inspection 检查
rd24R-6 !9.\A:G 81.supervision of counting 监盘
6\VZ6oS e5"5 U7 82.observation 观察
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<$h 83.confirmation 函证
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^j\L !kH 1| 84.computation 计算
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Lh Qw"%Xk 85.analytical procedures 分析程序
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s/ |@f\[v9` 86.vouch 核对
v0bP|h[t uu>R)iTQ%S 87.trace 追查
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`hZ 88.audit sampling 审计抽样
N] pw7S% ^ ]+vtk 89.error 误差
=+[`9 sv#b5,>9 90.expected error 预期误差
F ^m;xy rd=+[:7L 91.population 总体
0xaK"\Q %ZDO0P !/ 92.sampling risk 抽样风险
23a:q{R X+N8r^& 93.non- sampling risk 非抽样风险
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c P 94.sampling unit 抽样单位
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!JB+ 6!;D],,"#. 95.statistical sampling 统计抽样
_kBx2>qQ QNx xW2+ 96.tolerable error 可容忍误差
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qh-7 97.the risk of under reliance 信赖不足风险
Y'#uZA3KA OsRizcgdA 98.the risk of over reliance 信赖过度风险
a6;5mx 8,e%=7h_e 99.the risk of incorrect rejection 误拒风险
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~^ 100. the risk of incorrect acceptance 误受风险
.*J /F$ k/BlkjlNE 101.working trial balance 试算平衡表
1qm*#4x h2i1w^f 102.index and cross-referencing 索引和交叉索引
4[Wwm R D?52\ 103.cash receipt 现金收入
CW.T`F ~]'yUd1gSZ 104.cash disbursement 现金支出
gyT0h?xDt 6fCHd10! 105.bank statement 银行对账单
Az:A,;~+,! \Xr*1DI< 106.bank reconciliation 银行存款余额调节表
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0Fsa&<{6? 107.balance sheet date
资产负债表日
QiJ +Y$EZL.A 108.net realizable value 可变现净值
+wI<w|! (Ap?ixrR_ 109.storeroom 仓库
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`< %'S[f 110.sale invoice 销售发票
VSh&Y_% e_cK#9+ 111.price list 价目表
d"Zyc(Jk P.mlk>r 112.positive confirmation request 积极式询证函
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>.=q: "^Y zHq6 113.negative confirmation request 消极式询证函
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b 114.purchase requisition 请购单
o%0To{MAF- @Qp#Tg<' 115.receiving report 验收报告
2(Aw ${gO=Z 116.gross margin 毛利
b #Llu$ 7<Y aw,G 117.manufacturing overhead 制造费用
$R:Q R? U"~W3vwJ 118.material requisition 领料单
)CgH|z:=b #Jr4LQ@A9 119.inventory-taking 存货盘点
8Dn~U:F/? SDVnyT 120.bond certificate 债券
V7cr%tY5 @rF|WT 121.stock certificate 股票
Iyb_5 UmpF k+Z2)j" 122.audit report 审计报告
`;j$] M5L /3qLh1 123.entity 被审计单位
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#zN] 124.addressee of the audit report 审计报告的收件人
Ch:EL-L <d >!% 125.unqualified opinion 无保留意见
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Qb3}a\ 126.qualified opinion 保留意见
aM(x--UR= Kx?8HA[5 127.disclaimer of opinion 无法表示意见
>`0mn|+ e^$JGh2 128.adverse opinion 否定意见
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}= 8DM! ]L 查看《
注会考试《审计》中的128个英文单词(一) 》
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