61.assessed level of material misstatement risk 重大错报风险的评估水平
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jhM|gV& 62.simall business 小规模企业
0EU4irMa +@7R,8 63.accounting system
会计系统
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)j& |XG7UH 64.test of control 控制测试
dsuW4^l Te#[+B? 65.walk-through test 穿行测试
kO4~N-& wuQkeWxJ 66.communication 沟通
TY?io@ -~ Q3T9+ 67.flow chart 流程图
ox#4|<qM y-k-E/V} 68.reperformance of internal control 重新执行
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Z7 CFxs`C^ 69.audit evidence
审计证据
j,jUg}b <qx-%6 70.substantive procedures 实质性程序
S3cQC`^ ,#Y".23G 71.assertions 认定
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+ J1t?Qj;f3 72.esistence 存在
Wfy+7$14M ZVU)@[s 73.occurrence 发生
k{62UaL. ~'iuh>O) 74.completeness 完整性
XW:(FzF -+/| 75.rights and obligations 权利和义务
%SXqJW^: IYN`q'%| 76.valuation and allocation 计价和分摊
>=Veu; A r$zXb9a|< 77.cutoff 截止
s]OXB {M F$C:4c 78.accuracy 准确性
H;`@SJBf nr;/:[F 79.classification 分类
*L_wRhhk >TgO|mq 80.inspection 检查
u"ow?[E 5T`39[Fya 81.supervision of counting 监盘
>EjBknl up6LO7drW/ 82.observation 观察
GEgf_C!%@ $MHc4FE[ 83.confirmation 函证
?jnEHn on|>"F`pb 84.computation 计算
:T2K\@ FMiYZ1^r 85.analytical procedures 分析程序
FS[CUoA gnt[l0m 86.vouch 核对
Lm/^ 8V+ i7_BnJJX{B 87.trace 追查
GS@ wG ?(N(8)G1 88.audit sampling 审计抽样
]up:pddIh &Jz%L^ 89.error 误差
-xXM/3g1u O;r8l+ 90.expected error 预期误差
%* 8QLI UNJ|J$T] 91.population 总体
4 2~;/4 k<y$[xV 92.sampling risk 抽样风险
[@)|j=:i: R?k1)n 93.non- sampling risk 非抽样风险
G[<iVt$y zKZ6Qjd8! 94.sampling unit 抽样单位
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z mtp[] 95.statistical sampling 统计抽样
g6S8@b))| /D~:Ufw 96.tolerable error 可容忍误差
RV~w+%f +VfJ:[q 97.the risk of under reliance 信赖不足风险
{=kA8U }x+{=%~N 98.the risk of over reliance 信赖过度风险
Sx}h$E: #Ew}@t9 99.the risk of incorrect rejection 误拒风险
7be?=c)+" h`)r :a7 100. the risk of incorrect acceptance 误受风险
.w`8_v &Y 7G xNI 101.working trial balance 试算平衡表
umj7-fh tG6 o^ 102.index and cross-referencing 索引和交叉索引
dW91nTQ: 6w5 4+n 103.cash receipt 现金收入
5s0H4 ?S Z#0z #M` 104.cash disbursement 现金支出
{It4=I)M _)ERi*}x8 105.bank statement 银行对账单
,30&VW## z E{.oi 106.bank reconciliation 银行存款余额调节表
UO</4WJ oo2VT 107.balance sheet date
资产负债表日
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@wB$qd;v K }r%OOn0 109.storeroom 仓库
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a~J.0co 110.sale invoice 销售发票
idV4hMF9 Pocm. 111.price list 价目表
pbu 8Ib8z 2;A].5>l 112.positive confirmation request 积极式询证函
&a O3N ybfNG@N* 113.negative confirmation request 消极式询证函
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~x< zK33.HY 114.purchase requisition 请购单
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q[r|p"TGov 115.receiving report 验收报告
JGJQ5zt KyDQ<Dq& 116.gross margin 毛利
Wh"oL;O 6kHAoERp 117.manufacturing overhead 制造费用
b{9q o XA*K.X< 118.material requisition 领料单
53#7Yy =d`,W9D 119.inventory-taking 存货盘点
dqnxhN+& t(^c]*r~ 120.bond certificate 债券
|nB2X;K5~ Q4C28-# 121.stock certificate 股票
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(/x 122.audit report 审计报告
(`xhh 1)vdM(y3j 123.entity 被审计单位
R9~%ORI#; GKSfr8US4 124.addressee of the audit report 审计报告的收件人
dtr8u yX?& K}JI 125.unqualified opinion 无保留意见
UV$v:>K# : >4{m) 126.qualified opinion 保留意见
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*B "^yTH/m 127.disclaimer of opinion 无法表示意见
|lrLTI^a {!@Pho) Q 128.adverse opinion 否定意见
L+bU~N,+A 94LFElE3 查看《
注会考试《审计》中的128个英文单词(一) 》
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