61.assessed level of material misstatement risk 重大错报风险的评估水平
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wo$ c#L.I 62.simall business 小规模企业
K&IHt?vh! JY0}#FtgV 63.accounting system
会计系统
*eEn8rAr &0Bs?oq_ 64.test of control 控制测试
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*,cOF+ X-']D_f|, 65.walk-through test 穿行测试
4|INy=<"t 8b|m6 6#| 66.communication 沟通
IAFj_VWC0 3bK=Q3N 67.flow chart 流程图
;kLp}CqV 8eDKN9kq 68.reperformance of internal control 重新执行
k:0nj!^4w> 3FQXp 69.audit evidence
审计证据
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Sg C%QC^,KL 70.substantive procedures 实质性程序
B@K =^77 (U_dPf 71.assertions 认定
dz"HO!9 |QO)xEn~ 72.esistence 存在
o#frNT} ,0^9VWZV 73.occurrence 发生
}Zp5d7(@w V5up/ 6b,1 74.completeness 完整性
HI!bq%TZ4 rrc>O*>{i 75.rights and obligations 权利和义务
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mT $E35W=~) 76.valuation and allocation 计价和分摊
&?0hj@kd~ be(p13&od 77.cutoff 截止
x67,3CLy? Zoyo:vv& 78.accuracy 准确性
IfF&QBi e=4k|8 G 79.classification 分类
gH[lpRu|7 _/RP3" # 80.inspection 检查
q,fk@GI'2 {3kI~s 81.supervision of counting 监盘
S+M:{<AR O#@KP"8 82.observation 观察
-) \!@n0 F^}n7h=qk 83.confirmation 函证
gt:Ot0\7 _^Lg}@t 84.computation 计算
w*qmC<D$A J>S`}p 85.analytical procedures 分析程序
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KP 86.vouch 核对
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^R4%C 87.trace 追查
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Dwi[aC+k 88.audit sampling 审计抽样
Tx0l^(n }RY&f4&GV, 89.error 误差
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?y & wG3RR| 90.expected error 预期误差
bmu<V1[W +H8;*uZ|k, 91.population 总体
aShZdeC*f 2z=GKV 92.sampling risk 抽样风险
PdD|3B& y1zep\-D 93.non- sampling risk 非抽样风险
!>L+q@l) *|Fl&`2 94.sampling unit 抽样单位
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fb9 95.statistical sampling 统计抽样
Le':b2o 9,;+B8-A 96.tolerable error 可容忍误差
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XhK$ 97.the risk of under reliance 信赖不足风险
Y2Y!^A89 >5!/&D.q 98.the risk of over reliance 信赖过度风险
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h!L *tZ#^YG{( 99.the risk of incorrect rejection 误拒风险
Q|W!m0XO /@\3#2; 100. the risk of incorrect acceptance 误受风险
|Zo_x}0 `[J(au$z 101.working trial balance 试算平衡表
3tTz$$-# ^. i;, 102.index and cross-referencing 索引和交叉索引
pd{;`EW| ~IE5j,SC 103.cash receipt 现金收入
.DkDMg1US 4$+9k;m' 104.cash disbursement 现金支出
,As78^E{ 4)3!n*I 105.bank statement 银行对账单
Y;eJo NX*9nwp^ 106.bank reconciliation 银行存款余额调节表
'D4KaM.d XU#nqvS` . 107.balance sheet date
资产负债表日
?ixzlDto\ S-:7P.#Q 108.net realizable value 可变现净值
d4P0f'.z (d C<N3 109.storeroom 仓库
Ueyt}44.e2 rHtT>UE= 110.sale invoice 销售发票
Gr;~P* '#.:%4 111.price list 价目表
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`r tr &xqe8!FeA 112.positive confirmation request 积极式询证函
/m;w~-N EN%Xs578 113.negative confirmation request 消极式询证函
B|O/h!H. F*d{< 114.purchase requisition 请购单
1*x4T%RF$ m`c(J1Et 115.receiving report 验收报告
EtH)E) 'Sc3~lm(dH 116.gross margin 毛利
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NoJo-vo* 117.manufacturing overhead 制造费用
vAJfMUlP ZX.VzZS 118.material requisition 领料单
~::gLm+f t@/r1u|iq 119.inventory-taking 存货盘点
I#Tl cQv*lvG9> 120.bond certificate 债券
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MB;GIb# {-S0m= 121.stock certificate 股票
pKMf#)qm T[XI 122.audit report 审计报告
1{"fmV kkrQ;i)Z 123.entity 被审计单位
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"MXd! S&]:=He 125.unqualified opinion 无保留意见
]'_z(s} &/\0_CoTR\ 126.qualified opinion 保留意见
"eQ9 6^'J hBE}?J> 127.disclaimer of opinion 无法表示意见
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)s% 128.adverse opinion 否定意见
eOn,`B1 B>Nxc@=D 查看《
注会考试《审计》中的128个英文单词(一) 》
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