61.assessed level of material misstatement risk 重大错报风险的评估水平
u4h4.NHX ~IN>3\j 62.simall business 小规模企业
G<v&4/\p`M WI-1)1t 63.accounting system
会计系统
9zy!Fq r<^HmpUJ 64.test of control 控制测试
rh}J3S5vp OpYY{f 65.walk-through test 穿行测试
s,&Z=zt0R hZ 66.communication 沟通
V33T+P~j j#q-^h3H 67.flow chart 流程图
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68.reperformance of internal control 重新执行
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审计证据
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0I-p 70.substantive procedures 实质性程序
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FN.:_E 71.assertions 认定
@i IRmQ L0WN\|D 72.esistence 存在
|4 0`B% Z b2&0Hx 73.occurrence 发生
J{fH['tzO !."D]i; 74.completeness 完整性
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75.rights and obligations 权利和义务
_^%,x _.Uh)-yR 76.valuation and allocation 计价和分摊
L>4"( 6gu!bu`~ 77.cutoff 截止
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ahA[ 5uj?#)N 78.accuracy 准确性
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eh\j Vb]=B~ ^` 79.classification 分类
%^1V4 JO6)-U$7UG 80.inspection 检查
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Qaa~ 81.supervision of counting 监盘
Od,qbU4O p]2128kqx 82.observation 观察
R|87%&6'] jkF^-Up. 83.confirmation 函证
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_v:?A9 84.computation 计算
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@ 85.analytical procedures 分析程序
= x)-u8P PmEsN&YP] 86.vouch 核对
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^'{Fh"5 87.trace 追查
l L@XM2" C7ScS"~ 88.audit sampling 审计抽样
eiaFaYe\ [MM~H0=s 89.error 误差
O23k:=Av YHygo#4=8 90.expected error 预期误差
SP_75BJ w;:*P 91.population 总体
IDriGZZ<)6 E,x+JeKV 92.sampling risk 抽样风险
`%9 uE( bI9~jWgGp 93.non- sampling risk 非抽样风险
~H<6gN<j(. oDA XiY$u 94.sampling unit 抽样单位
9`X\6s ?_9 95.statistical sampling 统计抽样
2E)-M9ds 9ZsVy 96.tolerable error 可容忍误差
Q1I6$8:7 W/bQd)Jvk 97.the risk of under reliance 信赖不足风险
K)|G0n*qS \aUC(K~o\; 98.the risk of over reliance 信赖过度风险
,~@X{7U WUXx;9 > 99.the risk of incorrect rejection 误拒风险
Ed df2;-. umH40rX+ 100. the risk of incorrect acceptance 误受风险
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QRN( 101.working trial balance 试算平衡表
u5b|#&-mX Q%f^)HZGR 102.index and cross-referencing 索引和交叉索引
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N .K2qXw"S# 104.cash disbursement 现金支出
}t=!(GOb} }"P|`"WW 105.bank statement 银行对账单
M@H;pJ+B oC: {aK6\ 106.bank reconciliation 银行存款余额调节表
g-</ua(j IT7wT+ 107.balance sheet date
资产负债表日
yT"Eq"7/Y# ;oKZ!ND 108.net realizable value 可变现净值
:W.(S6O( 8hz^%vm 109.storeroom 仓库
"W7K"=X Ls$D$/:q? 110.sale invoice 销售发票
gw3K+P PI:4m%[ 111.price list 价目表
}mYx_=+VX oAJM]%g{ 112.positive confirmation request 积极式询证函
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I 113.negative confirmation request 消极式询证函
Fg5kX kYqU9cB~ 114.purchase requisition 请购单
bz2ztH9 n WwBOM~/`2 115.receiving report 验收报告
c"n\cNP< nn:.nU|I 116.gross margin 毛利
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wOEj)fp. r6MMCJ|G 119.inventory-taking 存货盘点
fF$<7O)+] ?GoR^p #p 120.bond certificate 债券
%S@ZXf~: RK'\C\gMDu 121.stock certificate 股票
tqvN0vY5 ug!s7fo^ 122.audit report 审计报告
&0OG*}gi hOu3 bA 123.entity 被审计单位
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Z& 124.addressee of the audit report 审计报告的收件人
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Fb 125.unqualified opinion 无保留意见
Qcq`libK I {S;L 126.qualified opinion 保留意见
nzuX&bSw 1MP~dRZ$ 127.disclaimer of opinion 无法表示意见
MSQEO4ge /7nb,!~~l 128.adverse opinion 否定意见
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{f 查看《
注会考试《审计》中的128个英文单词(一) 》
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