61.assessed level of material misstatement risk 重大错报风险的评估水平
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dooy~cn bIhL!Ty T. 62.simall business 小规模企业
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|@m|J 63.accounting system
会计系统
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64.test of control 控制测试
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^JgdW 65.walk-through test 穿行测试
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9G _1Eyqh`oh 67.flow chart 流程图
XU54skN 8L@di Y 68.reperformance of internal control 重新执行
LSs={RD2+p _96&P7 69.audit evidence
审计证据
'F~u \m=E ~+g5?y 70.substantive procedures 实质性程序
,s)H% #-`lLI:w0 71.assertions 认定
oa4}GNH iOyYf!yg 72.esistence 存在
*SW,pHYnLb ^Ve^}|qPc 73.occurrence 发生
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%|I|Mc 74.completeness 完整性
)>/c/B jL8zH 75.rights and obligations 权利和义务
w*}9;l VuY.})+J: 76.valuation and allocation 计价和分摊
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+w ^/+sl-6/F 77.cutoff 截止
6IX!9I\sT pA2U+Q@ 78.accuracy 准确性
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79.classification 分类
76m[o 40<&0nn 80.inspection 检查
2*|]#W MXy{]o_H~ 81.supervision of counting 监盘
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VtO+=mZV JVkawkeX 83.confirmation 函证
0D'Wr(U( :QVGY^c 84.computation 计算
(TE2t7ab|M =%3nKSg 85.analytical procedures 分析程序
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HZ}*o%O Zx_m?C_2_ 87.trace 追查
Y8PT`7gd` dc05,Bz 88.audit sampling 审计抽样
]Q3Gj@6 ueR42J%s 89.error 误差
@I&"P:E0F; _a&|,ajy> 90.expected error 预期误差
"YL-!P TI>yi ^} 91.population 总体
D}T,z asg>TOW 92.sampling risk 抽样风险
_#C}hwOR>X =CoT{LRQ_ 93.non- sampling risk 非抽样风险
<IVz mzpL |6>_L6t 94.sampling unit 抽样单位
+2SX4Kxu 4i,SiFKB 95.statistical sampling 统计抽样
GHy#D]Z K\b O[J 96.tolerable error 可容忍误差
gnXjd} +!vRU` 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
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GlAyj 99.the risk of incorrect rejection 误拒风险
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Y9;Mey*oW !qlGt)G3 101.working trial balance 试算平衡表
$J6.a!5IE c*dww 102.index and cross-referencing 索引和交叉索引
D.(G 9H W[Bu&?h$ 103.cash receipt 现金收入
~-5@- V Jdn*?hc+ 104.cash disbursement 现金支出
`VtwKt* $VWzv4^: 105.bank statement 银行对账单
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ZRB 0OH 106.bank reconciliation 银行存款余额调节表
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资产负债表日
(L$~zw5gr |a{]P=<q 108.net realizable value 可变现净值
iwQ-(GjM[A U*Qq5=dqD 109.storeroom 仓库
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lFU~E4 110.sale invoice 销售发票
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4DN&< 111.price list 价目表
G%!\ p:w 8%<`$`FyU 112.positive confirmation request 积极式询证函
D a[C'm= "<x~{BN? 113.negative confirmation request 消极式询证函
7E`(8i R*Z] 114.purchase requisition 请购单
.dT;T%3fO J4"swPf 115.receiving report 验收报告
( 'n8=J #}dVaXY) 116.gross margin 毛利
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s)YP%vn# knOnUU 118.material requisition 领料单
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S5fd)x i*CQor6|z 119.inventory-taking 存货盘点
rS )b1nPA zk5=Opmvh 120.bond certificate 债券
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ml.;wB| 121.stock certificate 股票
4r[pMJiq LuP?$~z 122.audit report 审计报告
]hE+$sKd qC1U&b#MVx 123.entity 被审计单位
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^9 $iqi:vY 124.addressee of the audit report 审计报告的收件人
>u5g?yzw /Y[o=Uyl 125.unqualified opinion 无保留意见
B9e.-Xaf 3XwU6M$5g 126.qualified opinion 保留意见
!ml_S) zD2.Q%`IM 127.disclaimer of opinion 无法表示意见
0^9:KZ.! J4G> E.8 128.adverse opinion 否定意见
tyuk{*Me: gf3U#L}P 查看《
注会考试《审计》中的128个英文单词(一) 》
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