61.assessed level of material misstatement risk 重大错报风险的评估水平
62a{Ggs{ &P,8)YA 62.simall business 小规模企业
O`Nzn~),x yj"+!g 63.accounting system
会计系统
~#7=gI&p@ ,Cde5A{K 64.test of control 控制测试
I`zn#U' n:Ka@ 65.walk-through test 穿行测试
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H 66.communication 沟通
oTT/;~ I "J3@Z,qW 67.flow chart 流程图
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Y 68.reperformance of internal control 重新执行
@My-O@C> 1i^!A& 69.audit evidence
审计证据
G-9]z[\# E<D45C{DP 70.substantive procedures 实质性程序
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71.assertions 认定
fg^$F9@ b-yfBO 72.esistence 存在
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M.[hq 73.occurrence 发生
~UEft 7 S(5\9 74.completeness 完整性
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0$)Y|d> [N'YFb3"O 75.rights and obligations 权利和义务
`o)rAD^e $wub)^ 76.valuation and allocation 计价和分摊
fu"#C}{ I?EtU/AD 77.cutoff 截止
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g 78.accuracy 准确性
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&H(~ `og 3P:y 79.classification 分类
oZQ%P pmv;M`_|R 80.inspection 检查
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*C U 81.supervision of counting 监盘
9l+'V0?` B_aLqB]U 82.observation 观察
XcAx@CY9c ,W'`rCxJ 83.confirmation 函证
~C\R!DN, s["8QCd"r 84.computation 计算
q5p!Ty" ,Tvfn`;( 85.analytical procedures 分析程序
>\+c@o[ `07xW*K(\Y 86.vouch 核对
G\@uj>Z -iLp3m<ai 87.trace 追查
F\^9=}b_i kn:X^mDXC/ 88.audit sampling 审计抽样
)! Jo7SR @!1o +x 89.error 误差
*I:^g ]DHB'NOh, 90.expected error 预期误差
lZCTthr\ |:7O 91.population 总体
z/dpnGX (&H-v'a}3 92.sampling risk 抽样风险
^`XQ>-wWue F=?0:2P0bD 93.non- sampling risk 非抽样风险
zy^t95/m Ha>Hb` 94.sampling unit 抽样单位
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]q~_ 95.statistical sampling 统计抽样
5?9K%x'b /@h)IuW 96.tolerable error 可容忍误差
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!?)I f*)8bZDD 97.the risk of under reliance 信赖不足风险
6jyS]($q JVy- Y 98.the risk of over reliance 信赖过度风险
1U[Q)(P %#kml{I 99.the risk of incorrect rejection 误拒风险
us%dw& v50w}w' 100. the risk of incorrect acceptance 误受风险
VbLwhA2W}F 6b`3AAGU" 101.working trial balance 试算平衡表
O~D>F*_^j eLPWoQXt 102.index and cross-referencing 索引和交叉索引
hA 1_zKZ !:"$1kh1(" 103.cash receipt 现金收入
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rrNyaFn 104.cash disbursement 现金支出
onqfmQ,3E *f<+yF{=A 105.bank statement 银行对账单
!(2rU @. {HoeK>rd 106.bank reconciliation 银行存款余额调节表
\zOo[/-< %+gK5aVab 107.balance sheet date
资产负债表日
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D( 108.net realizable value 可变现净值
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g}\G@7Q 109.storeroom 仓库
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}alW 110.sale invoice 销售发票
@s7ZfV?? f0!i<9< 111.price list 价目表
E^'f'\m `hpX 97v 112.positive confirmation request 积极式询证函
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%Lj ArK%?*`5 113.negative confirmation request 消极式询证函
iG+hj:5 ' 5tk0A 114.purchase requisition 请购单
naOCa MuI>ZoNF 115.receiving report 验收报告
vU(uu:U9 |-+ IF,j 116.gross margin 毛利
>`{B t_ju[xL5B 117.manufacturing overhead 制造费用
2&b?NqEeZ ;-]' OiS; 118.material requisition 领料单
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\ 119.inventory-taking 存货盘点
HgY [Q}7s JJE?!Yvc 120.bond certificate 债券
}X|*+< GycW3tc]_& 121.stock certificate 股票
.R";2f3 -6KNMk 122.audit report 审计报告
PPpq"c 3aX/)v.:4 123.entity 被审计单位
=(aA`:Nl r3;@ 124.addressee of the audit report 审计报告的收件人
F x4s)( .Tm m 125.unqualified opinion 无保留意见
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gK 8GN_3pT 126.qualified opinion 保留意见
e #!YdXSx =%=lq0GF0 127.disclaimer of opinion 无法表示意见
1U?,}w u2 a#qU5* 128.adverse opinion 否定意见
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O3 查看《
注会考试《审计》中的128个英文单词(一) 》
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