61.assessed level of material misstatement risk 重大错报风险的评估水平
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% 62.simall business 小规模企业
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8P:U 63.accounting system
会计系统
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T&H[JQ/h Pe6MDWR 65.walk-through test 穿行测试
4nN%5c~= ' jf$3 66.communication 沟通
]bz']` 1(CpTaa 67.flow chart 流程图
/EZF5_`bT !iN=py 68.reperformance of internal control 重新执行
y)0r%= 3P2H!r 69.audit evidence
审计证据
WZOi, d3v5^5kU 70.substantive procedures 实质性程序
zYvf}L&]h O-[ lL"T 71.assertions 认定
S zR7:U H~Xi;[{7 72.esistence 存在
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66NJ&ac {*RyT.J 74.completeness 完整性
fI9 TzpV rvgArFf}] 75.rights and obligations 权利和义务
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>`R}ulz) Km7HB!=< 78.accuracy 准确性
2Z;wU] :s`~m;Y9? 79.classification 分类
L #c*) T PEg>[ 80.inspection 检查
=~}\g;K1Q 9%55R >s$ 81.supervision of counting 监盘
00X~/'! ZV=O oLt, 82.observation 观察
ca%s$' d M S$^m2 83.confirmation 函证
A Ch!D>C1 SIQ 7oxS4 84.computation 计算
8,d<&3D *{5p/}p 85.analytical procedures 分析程序
wQ]!Y?I Y7g^ ?6 86.vouch 核对
`"`/_al^ /UtCJMQ 87.trace 追查
o?%1^6&HE ^x8*]Sz#x 88.audit sampling 审计抽样
' P5ttI#| I<yd=#:n 89.error 误差
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B~ @Cg%7AF 90.expected error 预期误差
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Mp#Wy 92.sampling risk 抽样风险
^'9:n\SKQ Hs,pY(l^ 93.non- sampling risk 非抽样风险
,v(K|P@ O1!hSu& 94.sampling unit 抽样单位
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se;@K5y 3Run.Gv\ 95.statistical sampling 统计抽样
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HeVm 96.tolerable error 可容忍误差
$3.hZx> =*<Cw?Gc 97.the risk of under reliance 信赖不足风险
\[u7y. b 8NU <lV` 98.the risk of over reliance 信赖过度风险
9HJrMX 5M6`\LyU 99.the risk of incorrect rejection 误拒风险
A9qbE ai|d`:; 100. the risk of incorrect acceptance 误受风险
YhQ;>Ko 6_xPk`m 101.working trial balance 试算平衡表
kC:GEY<N:Q Fb8~2N"3 102.index and cross-referencing 索引和交叉索引
v',% 'VVEd[ 103.cash receipt 现金收入
R)}ab{A A6-K~z^ 104.cash disbursement 现金支出
LEu_RU? (|Zah1k&] 105.bank statement 银行对账单
o!bIaeEaU abAX)R' 106.bank reconciliation 银行存款余额调节表
%2)B.qTp& 9&]g2iT P 107.balance sheet date
资产负债表日
Z]VmTB FZdZGK 108.net realizable value 可变现净值
S:b-+w|* aS2Mx~ 109.storeroom 仓库
1dsMmD[O VR:4|_o 110.sale invoice 销售发票
X1LwIa> RQg7vv]% 111.price list 价目表
O4Z_v%2M W.67};', 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
p0r:U<& }fqz8'E9 114.purchase requisition 请购单
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5L9.i9 115.receiving report 验收报告
Jw-?7O VDnN2)Km* 116.gross margin 毛利
-(ev68'}W CN(}0/ 117.manufacturing overhead 制造费用
3Ql77?&k VgBZ@*z(x 118.material requisition 领料单
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E$8D^Zt = ^NTHc^* 120.bond certificate 债券
6$.I>8n u[Ij4h. 121.stock certificate 股票
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;^ >)+-: 122.audit report 审计报告
+Y|1 7n &-e@Et`Pg 123.entity 被审计单位
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`X7r N?Nu' 124.addressee of the audit report 审计报告的收件人
qG&}lg?g{ cT&!_g#g 125.unqualified opinion 无保留意见
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oM1 126.qualified opinion 保留意见
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,$CYLj+ 127.disclaimer of opinion 无法表示意见
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VWv9+ W08rGY 128.adverse opinion 否定意见
eI #b%h k1h>8z.Tg 查看《
注会考试《审计》中的128个英文单词(一) 》
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