61.assessed level of material misstatement risk 重大错报风险的评估水平
G65N: rR~X>+K 62.simall business 小规模企业
~x:]ch| tqCg<NH.!m 63.accounting system
会计系统
Fr3t[:D [!mjUsut* 64.test of control 控制测试
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@xHv m=B0!Z1xx 65.walk-through test 穿行测试
Y +54z/{ RzQS@^u*F0 66.communication 沟通
ASw|sw em}Qv3*# 67.flow chart 流程图
K3DJ"NJ<Ji t8 "-zd8 68.reperformance of internal control 重新执行
,r;d { 9G+rxyWMW 69.audit evidence
审计证据
FaE orQ wf%Ep#^6} 70.substantive procedures 实质性程序
-<]_:Kf{;& d|RmU/) 71.assertions 认定
79g>7<vp 1C=P #MU` 72.esistence 存在
|9]K:A lG>e6[Wc 73.occurrence 发生
d/rz0L `0|&T;7 74.completeness 完整性
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xXd 75.rights and obligations 权利和义务
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1M `+c9m^ 76.valuation and allocation 计价和分摊
:-" jKw G!%XQ\a! 77.cutoff 截止
q.Z#7~6`3 .WyX/E$I^! 78.accuracy 准确性
^!_7L4&y arVf"3a 79.classification 分类
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H 80.inspection 检查
(Gc`3jJ ]},Q`n>$ 81.supervision of counting 监盘
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YID44$ +\vY; !^ 82.observation 观察
<L/vNP 9k[},MM 83.confirmation 函证
cG!2Iy~lA )wv[!cYyW 84.computation 计算
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0P3|1= 85.analytical procedures 分析程序
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B\Pa 86.vouch 核对
)h_7 2 *Ne2l`!1m 87.trace 追查
>E ;o" )60f 88.audit sampling 审计抽样
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%aE7id>v6 6ri?y=-c 90.expected error 预期误差
|SukiXJZF 4m[C-NB!g 91.population 总体
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AYu'ptDNr 92.sampling risk 抽样风险
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R^N`V 93.non- sampling risk 非抽样风险
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mYOdBd 94.sampling unit 抽样单位
c$<O0dI $0S#d@v} 95.statistical sampling 统计抽样
"q>I?UcZ pMZf!&tM 96.tolerable error 可容忍误差
$]U5 ~EWfEHf*BJ 97.the risk of under reliance 信赖不足风险
dzE Q$u/I C\^<v& 98.the risk of over reliance 信赖过度风险
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LO} :Ub 99.the risk of incorrect rejection 误拒风险
m#'rI=}! `NWgETf^# 100. the risk of incorrect acceptance 误受风险
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EChH@3 101.working trial balance 试算平衡表
""v`0OP&J Ed0>R<jR9 102.index and cross-referencing 索引和交叉索引
X)iWb(@k"7 Pzm!`F^r} 103.cash receipt 现金收入
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s!;VUr\ KkL:p?@n 105.bank statement 银行对账单
.Lr)~ ;ko[(eFN@ 106.bank reconciliation 银行存款余额调节表
A;WwS?fyQ s@)"IdSA( 107.balance sheet date
资产负债表日
Vkvb= ['4\O43yv 108.net realizable value 可变现净值
&c<}++'h zhX`~){N6 109.storeroom 仓库
h6T/0YhWLP 4>"cc@8&~ 110.sale invoice 销售发票
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/3iDB\ Bpm5dT; 111.price list 价目表
7fW=5wc tC@zM.v% 112.positive confirmation request 积极式询证函
m!#)JFe67 Ij6Wz.* 113.negative confirmation request 消极式询证函
'K@{vB VmOFX:j!, 114.purchase requisition 请购单
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kF+ }.x% 115.receiving report 验收报告
,JQxs7@2k 'Elj"Iiu 116.gross margin 毛利
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!,6v=n[Nz 117.manufacturing overhead 制造费用
<jRFN&"h} e:GgA 118.material requisition 领料单
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]Ic?:lKN -wfRR>)d 120.bond certificate 债券
3?*M{Y| +i`Q 7+d 121.stock certificate 股票
Oa}V>a C7jc 6(>m 122.audit report 审计报告
pg?i F1 ANFg]g.Az 123.entity 被审计单位
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6Lj b,rH&+2H 124.addressee of the audit report 审计报告的收件人
=##s;zj(% m,@1LwBH 125.unqualified opinion 无保留意见
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P%|:" L*UV 126.qualified opinion 保留意见
e:$7^Y,U/ 1~R$$P11[9 127.disclaimer of opinion 无法表示意见
@Ge>i5q ^)hAVf~E 128.adverse opinion 否定意见
FM9X}%5nu9 U50s!Zt45 查看《
注会考试《审计》中的128个英文单词(一) 》
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