61.assessed level of material misstatement risk 重大错报风险的评估水平
B007x{-L 2E$i_jc 62.simall business 小规模企业
)_pt*xo QJ M(UfHUD 63.accounting system
会计系统
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vckM 64.test of control 控制测试
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65.walk-through test 穿行测试
b7f0#*(? gL,"ef+nM 66.communication 沟通
NV(fN-L P7Z<0Dt\} 67.flow chart 流程图
$nc, ?)i! ~GYpat 68.reperformance of internal control 重新执行
5)x6Q|-u YZ{jP?x 69.audit evidence
审计证据
p9w%kM? Lkp&;+ 70.substantive procedures 实质性程序
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71.assertions 认定
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Xs/ As p8qHS 72.esistence 存在
B^Bbso'{1 8q{1E];:q 73.occurrence 发生
q'fPNQg |#:=\gugh 74.completeness 完整性
mj,qQ=n;p sk\_[p 75.rights and obligations 权利和义务
cC'^T6 Flne=ij6g 76.valuation and allocation 计价和分摊
@?j@yRe "sSjVu 77.cutoff 截止
0~:eSWz= JYl\<Z' { 78.accuracy 准确性
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t{[gKV-b ^$ 8Vh=D 80.inspection 检查
nxf{PbHk qYDj*wqf 81.supervision of counting 监盘
Kyyih|{ '[n)N@h 82.observation 观察
S]5VEn;pV *u<rU,C8 83.confirmation 函证
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84.computation 计算
1Q0%7zRirI k62$:9`5 85.analytical procedures 分析程序
K:Mujx: Gmqs`{tc 86.vouch 核对
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EpB2_ 87.trace 追查
rO5u~"v] )A"ZV[eOoQ 88.audit sampling 审计抽样
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'7= Z={D0` 89.error 误差
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-B7N r94j+$7 90.expected error 预期误差
:~WPY9i` $^!a`Xr 91.population 总体
T$#FAEz FLi(#9 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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.vCY%0oE R-=_z6< 95.statistical sampling 统计抽样
T][-'0! 2U=/<3;u 96.tolerable error 可容忍误差
?ZSXoy-kr >cGh| _9 97.the risk of under reliance 信赖不足风险
stf,<W "3U{h] 98.the risk of over reliance 信赖过度风险
4iYgs-, o(B<!ji~' 99.the risk of incorrect rejection 误拒风险
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AJ/ NB|RZf9M 100. the risk of incorrect acceptance 误受风险
Yio>ft&g] v>x {jZkFL 101.working trial balance 试算平衡表
*"|VNnB w>`h3;,2 102.index and cross-referencing 索引和交叉索引
FgFJ0fo ]Ssw32yn 103.cash receipt 现金收入
\Owful s=\LewF1< 104.cash disbursement 现金支出
FUW(>0x? reqfgNg 105.bank statement 银行对账单
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3jwPL 7G<KrKal 106.bank reconciliation 银行存款余额调节表
cJ7{4YK_#/ 'S%} ?#J 107.balance sheet date
资产负债表日
cu.*4zs EPE!V> 108.net realizable value 可变现净值
v&[X&Hu[ 1_33;gP 109.storeroom 仓库
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3i+ H|rX$P 110.sale invoice 销售发票
avHD'zU}N T!^?d5uW# 111.price list 价目表
QoT3;<r} S:2u3th7 112.positive confirmation request 积极式询证函
A4 A6F< .b_0k<M!p 113.negative confirmation request 消极式询证函
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> hDsm;,/ i&}zcGC 115.receiving report 验收报告
q{9X.-]} s{1Deek= 116.gross margin 毛利
sT[av (.@p4q Q- 117.manufacturing overhead 制造费用
LEn=dU EL 8N[]RF 118.material requisition 领料单
OW63^wA`s |&0"N[t 119.inventory-taking 存货盘点
/IrR,bvA &0th1-OP_ 120.bond certificate 债券
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9J2q`/6~e 121.stock certificate 股票
^ sf[dr;BA xZ S\#{ 122.audit report 审计报告
23(E3:. #pDGaqeX 123.entity 被审计单位
#iRyjD Zy!)8<Cgm' 124.addressee of the audit report 审计报告的收件人
4B3irHs\Q qUDz(bFk/ 125.unqualified opinion 无保留意见
)D"G3g. ?5r2j3mqgv 126.qualified opinion 保留意见
^M"=A}h Kl46CZs#8 127.disclaimer of opinion 无法表示意见
8~[C'+r "z#?OV5 128.adverse opinion 否定意见
SILvqm aaqd:N) 查看《
注会考试《审计》中的128个英文单词(一) 》
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