61.assessed level of material misstatement risk 重大错报风险的评估水平
{\EOo-&A z{|LQt6q 62.simall business 小规模企业
5KJ%]B(H2 BRa{\R^I 63.accounting system
会计系统
h8jB=e, H ` 5#hjLe 64.test of control 控制测试
a8zZgIV >fH*XP>( 65.walk-through test 穿行测试
+;dXDZ2 :Jk33 N4y0 66.communication 沟通
vOe0}cR [zQWyDu 67.flow chart 流程图
NF mc>0- @cIgxp 68.reperformance of internal control 重新执行
C U$)QH{ &{ ZSE^ 69.audit evidence
审计证据
#uKWuGz] (ii(yz| 70.substantive procedures 实质性程序
U-g9C. qp&4 1 71.assertions 认定
W$'0Dc # $~ oe" 72.esistence 存在
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88 l,&2q h55>{)(E 74.completeness 完整性
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Jq)U</ 75.rights and obligations 权利和义务
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LG]X 76.valuation and allocation 计价和分摊
A=X-;N# %i"}x/CD[ 77.cutoff 截止
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jH 78.accuracy 准确性
p411 `]Zf 7"cv|6y| 79.classification 分类
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smup,RNZRX O%g\B8; 81.supervision of counting 监盘
b\giJ1NJB uPLErO9Es[ 82.observation 观察
mU@xcN lhO2'#]i 83.confirmation 函证
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9|~% ~5 >[`) 84.computation 计算
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RJ}#)cT 85.analytical procedures 分析程序
+EkW>$ !` 26\@1 86.vouch 核对
Qn|+eLY <2<87PU 87.trace 追查
[@G`Afaf )yj:PY] 88.audit sampling 审计抽样
$iPP|Rw &{z<kmc$6 89.error 误差
re`t ]gzb mQr0sI,o] 90.expected error 预期误差
fu]N""~ h}&b+1{X 91.population 总体
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g.lzYH 92.sampling risk 抽样风险
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i .=<$S#x^Hb 93.non- sampling risk 非抽样风险
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&&7r+.Y O3qM1-k}S 95.statistical sampling 统计抽样
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~1:D]f 96.tolerable error 可容忍误差
?KP}#>Ba@ !w2gGy:I> 97.the risk of under reliance 信赖不足风险
"b,%8 ][7p+IsB 98.the risk of over reliance 信赖过度风险
?WFh',`: e;ty !)] 99.the risk of incorrect rejection 误拒风险
1%`7.;!i GwLFL.Ke 100. the risk of incorrect acceptance 误受风险
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Ck lZWX7FO' 101.working trial balance 试算平衡表
J/ W{/E>; vAi$[p*im 102.index and cross-referencing 索引和交叉索引
`i fiL >/^#Drwb!i 103.cash receipt 现金收入
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104.cash disbursement 现金支出
'{[),*nC n rU2iy"L 105.bank statement 银行对账单
2R.2D'4)` >M;u*Go`QO 106.bank reconciliation 银行存款余额调节表
L*JPe"N-e ll<NIdf\r 107.balance sheet date
资产负债表日
||eAE) [j9E pi( 108.net realizable value 可变现净值
n&Yk< Q8qz*v]{ 109.storeroom 仓库
:&w{\-0{ m,_d^ 110.sale invoice 销售发票
t"AzI8O A6"Hk0Hf 111.price list 价目表
Ph,-sR nH[+n `{o 112.positive confirmation request 积极式询证函
%2l7Hmp4H ,k0r 113.negative confirmation request 消极式询证函
x\@*60o z#Nl@NO& 114.purchase requisition 请购单
(@sp/:`6 5VE2@Fn} 115.receiving report 验收报告
.v\\Tq&"| QIU,!w-3X 116.gross margin 毛利
<4`eQ )TmtS SS 117.manufacturing overhead 制造费用
=A!S/;z> b ,^*mx= 118.material requisition 领料单
x?yD=Mq_ NAr1[{^E, 119.inventory-taking 存货盘点
:k,Q,B.I d- E4~)Qy 120.bond certificate 债券
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Tpr tE.mP lmCZ8 j(FF 122.audit report 审计报告
XcfKx@l NgZUnh3{ 123.entity 被审计单位
/Cr/RG:OX s8gU7pT49 124.addressee of the audit report 审计报告的收件人
JXU2CyMY #D%ygh= 125.unqualified opinion 无保留意见
]MTbW=*}ED ,^'R_efY 126.qualified opinion 保留意见
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g7 127.disclaimer of opinion 无法表示意见
~H6;I$e[ _|{aC1Y!V 128.adverse opinion 否定意见
%y`7);.q nCxAQ|P? 查看《
注会考试《审计》中的128个英文单词(一) 》
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