61.assessed level of material misstatement risk 重大错报风险的评估水平
VK}4<u De $AJl 62.simall business 小规模企业
ju~$FNt8R Q=~"xB8 63.accounting system
会计系统
Lx"GBEkt7 $:ush"=f8^ 64.test of control 控制测试
Hq@+m! _0H oJ 65.walk-through test 穿行测试
Z~'t'.=z A^U84kV= 66.communication 沟通
O&%'j 9u=A:n\ 67.flow chart 流程图
T^bAO-d# 4vhf!!1 68.reperformance of internal control 重新执行
Y$'j9bUJ oqrx7+0{ 69.audit evidence
审计证据
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d\z6Ob"t 70.substantive procedures 实质性程序
;\MWxh,K Pz4#>tP 71.assertions 认定
/\J0)V XcR=4q|7 72.esistence 存在
M!&Hn,22 I8H3*DE 73.occurrence 发生
{gMe<y q8 v iC| 74.completeness 完整性
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e\ 75.rights and obligations 权利和义务
{q>%Sr]9 !V|{(>+< 76.valuation and allocation 计价和分摊
LIg1U osV6= 77.cutoff 截止
LF|0lAr <z Gh}.6v 78.accuracy 准确性
E^8|xT'h6 U%3N=M 79.classification 分类
\C~X_/sg I{Du/"r# 80.inspection 检查
F)3+IuY ly0R'4j \ 81.supervision of counting 监盘
@@d_F<Ym[ Kda'N$|` 82.observation 观察
T"wg/mT *V>?m6y/ 83.confirmation 函证
Hv6h7- IZVP- 84.computation 计算
F^,:p.ihm< >%/x~UFc5 85.analytical procedures 分析程序
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O =m.Nm -g 86.vouch 核对
ZL|aB886 @K;b7@4y 87.trace 追查
41
F;X{Br k1&9 bgI 88.audit sampling 审计抽样
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n@^ "*vrrY 89.error 误差
?v^NimcZ $8^Hkxy 90.expected error 预期误差
*l5?_tF }[0nTd 91.population 总体
N0 {e7M 3,PR6a,b' 92.sampling risk 抽样风险
LV}R 9f JCWTB`EB> 93.non- sampling risk 非抽样风险
IDct!53~ dT|XcVKg 94.sampling unit 抽样单位
WJ{Iv] }9 17hoX4T 95.statistical sampling 统计抽样
i)#-VOhX) Ft5A(P > 96.tolerable error 可容忍误差
<J509j %=**cvVy 97.the risk of under reliance 信赖不足风险
x0 j5D sn"((BsO< 98.the risk of over reliance 信赖过度风险
+p 6Ty2rz x*OdMr\n8? 99.the risk of incorrect rejection 误拒风险
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1C6 100. the risk of incorrect acceptance 误受风险
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PMjNc_)) 101.working trial balance 试算平衡表
w>W #cTt gL<n?FG4b 102.index and cross-referencing 索引和交叉索引
^'QO!{7f JFv70rBe 103.cash receipt 现金收入
WNR]GI kn3w6] 104.cash disbursement 现金支出
Y?^liI`# ^\}MG!l 105.bank statement 银行对账单
tN#C.M7.'7 M
9)4ihK 106.bank reconciliation 银行存款余额调节表
BN*:*cmUl P2n8H Fi 107.balance sheet date
资产负债表日
[?K>s>it ^0]0ss;##R 108.net realizable value 可变现净值
sx?IIFF APu$t$dmm 109.storeroom 仓库
]B>76?2W 7hJX 110.sale invoice 销售发票
7@@g|l] 9NTNulD>P 111.price list 价目表
2u.0AG 8Lgt 112.positive confirmation request 积极式询证函
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9 v3"6'.f;bY 113.negative confirmation request 消极式询证函
bi8_5I[ SkuR~! 114.purchase requisition 请购单
4t*%( ebA95v`Vms 115.receiving report 验收报告
x3n9|Uud BX/3{5Y>{ 116.gross margin 毛利
ixA.b#!1 '$FF/|{ 117.manufacturing overhead 制造费用
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WYS8 XFWpHe_ L 118.material requisition 领料单
HV%/ba
X] ,I"T9k-^ 119.inventory-taking 存货盘点
`r$7Cc$C )<5k+O~ 120.bond certificate 债券
oq7G=8gTp |]-Zz7N) 121.stock certificate 股票
97liSd Q`
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fj" 123.entity 被审计单位
R-%6v2;ry ?NwrdcQ 124.addressee of the audit report 审计报告的收件人
!E$$FvL ?^VPO% 125.unqualified opinion 无保留意见
5W)ST&YPL* "Z&.m..gc 126.qualified opinion 保留意见
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CrE5Pl G*IP?c>= 127.disclaimer of opinion 无法表示意见
40?RiwwD L-+g` 128.adverse opinion 否定意见
w_{tS\ 5x+]uABE 查看《
注会考试《审计》中的128个英文单词(一) 》
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