61.assessed level of material misstatement risk 重大错报风险的评估水平
^my].Qpt TZ2=O<Kj 62.simall business 小规模企业
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^($#Yk e46/{4F, 63.accounting system
会计系统
6IWxPt~ ]p;FZ4-T 64.test of control 控制测试
{W]=~*w 'A:x/iv}^ 65.walk-through test 穿行测试
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qls 66.communication 沟通
oiX+l5`pz cOPB2\, 67.flow chart 流程图
xia |+ PSPmO'C+ 68.reperformance of internal control 重新执行
vP!{",> w^LuIbA 69.audit evidence
审计证据
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0-(U\ @DZB9DDR 70.substantive procedures 实质性程序
e0J6Ae4V[ kI:}| _ 71.assertions 认定
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[-)r5Dsdq 72.esistence 存在
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&L ~_s{0g]B 73.occurrence 发生
5vw{b? 5cEcTJL[C 74.completeness 完整性
r\blyWi T}4/0yR2 75.rights and obligations 权利和义务
Fr%d}g =IUUeFv +r 76.valuation and allocation 计价和分摊
%zSuK8kxV E@P %v{) 77.cutoff 截止
vmLxkjUm# ?gwUwOV" 78.accuracy 准确性
1*dRK6 #'q<v"w 79.classification 分类
cZ<A0 SL,p36N 80.inspection 检查
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QMhMGjV gq"gUaz 81.supervision of counting 监盘
-CRraEXf8 PI*82,f3dE 82.observation 观察
HU9Sl*/ MNg^]tpf 83.confirmation 函证
OQ,NOiNkap !H2QjW 84.computation 计算
in(U:04 EZYBeqv 85.analytical procedures 分析程序
^mb[j`CCt QMsHC%l3b 86.vouch 核对
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|w`f E"L2&. 87.trace 追查
EaWS. eK ,:%"-`a% 88.audit sampling 审计抽样
5l,ZoB8 iR\Hv'| 89.error 误差
[2dn\z28 e{KByFl 90.expected error 预期误差
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91.population 总体
(?H0+zws^ b]7GmRekl 92.sampling risk 抽样风险
&EM\CjKv" N |1>ooU[ 93.non- sampling risk 非抽样风险
p2N:;lXM {<5ybbhLV 94.sampling unit 抽样单位
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[Z )NO<s0?& 95.statistical sampling 统计抽样
f"(X(1F *#TYqCc+g 96.tolerable error 可容忍误差
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J) 97.the risk of under reliance 信赖不足风险
8k^|G ~h"/Tce 98.the risk of over reliance 信赖过度风险
4Td{;Y="yF ^0#;YOk 99.the risk of incorrect rejection 误拒风险
:=9] c17= -!)xQvagD. 100. the risk of incorrect acceptance 误受风险
Nk[2nyeO> \@>b;4Fb+N 101.working trial balance 试算平衡表
zvvP81$W J|3E- p\o 102.index and cross-referencing 索引和交叉索引
E0/mSm"(T nkv(~ej( 103.cash receipt 现金收入
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D-FPK 4G@nZn 104.cash disbursement 现金支出
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hwmy; f""`cdqAOh 105.bank statement 银行对账单
b7/AnSR~Jt /cK%n4l.y 106.bank reconciliation 银行存款余额调节表
KI]wm vfB2XVc 107.balance sheet date
资产负债表日
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a#<j 108.net realizable value 可变现净值
E`j-6: ~Z ~v 109.storeroom 仓库
_al|'obomy pr,p=4m{\ 110.sale invoice 销售发票
$DBGLmw 1ZJQs6 111.price list 价目表
93IFcmO.H@ idRD![!UI 112.positive confirmation request 积极式询证函
>O/D!j| U6[ang'l 113.negative confirmation request 消极式询证函
LzDI0a. %~NH0oFO 114.purchase requisition 请购单
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wm T/ )R_E|@" 115.receiving report 验收报告
>\<*4J$PZ rg_Q"g 116.gross margin 毛利
7{oe ->r X~Rl 6/, 117.manufacturing overhead 制造费用
mqfO4"lt ]=73-ywn] 118.material requisition 领料单
IgL_5A #(LfYw.P1V 119.inventory-taking 存货盘点
-V %gVI[ jy2IZ o 120.bond certificate 债券
":Edu,6O 'rb'7=z5 121.stock certificate 股票
4*Z6}" G+*cpn 122.audit report 审计报告
K:y^OAZfV >yJ-4lgZ 123.entity 被审计单位
f]8I64 I/x iT 124.addressee of the audit report 审计报告的收件人
HjWq[[Nz EA<}[4#jS 125.unqualified opinion 无保留意见
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S06Hs~>Y 126.qualified opinion 保留意见
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/*jA c:M$m3Cs? 127.disclaimer of opinion 无法表示意见
^]p M~6@20$oW 128.adverse opinion 否定意见
FZpKFsPx C.!_]Pxs 查看《
注会考试《审计》中的128个英文单词(一) 》
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