61.assessed level of material misstatement risk 重大错报风险的评估水平
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?f{.a) 62.simall business 小规模企业
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会计系统
Q:Pp'[ RK l,]%D 64.test of control 控制测试
?B;7J7 T dmXfz D 65.walk-through test 穿行测试
]S]W|m7=.Z gg rYf* 66.communication 沟通
{wA8!5Gu ]NBx5m+y@i 67.flow chart 流程图
"0Z/|& `:~Wu/Ogr 68.reperformance of internal control 重新执行
>itabG-& w9<'0wcs 69.audit evidence
审计证据
n{MTh_C4n ,aUbB8 70.substantive procedures 实质性程序
f 42F@M(: ,G46i)E\ 71.assertions 认定
)sdHJ .TdFI"Yn 72.esistence 存在
LFxk.-{= R31Z(vY 73.occurrence 发生
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|Q=e 74.completeness 完整性
,D }Ka? b(R.&X 75.rights and obligations 权利和义务
,q#SAZ/N 6Y\TVRR 76.valuation and allocation 计价和分摊
xrBM`Bj0@ J|^XD<Y 77.cutoff 截止
X)iI] ]nebL{}5 78.accuracy 准确性
gI2'[OU b:~#;$g 79.classification 分类
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v gy,)%{,G 80.inspection 检查
n!~ $Z/ :7.k E 81.supervision of counting 监盘
RV{%@1Pu FGP^rTP)e 82.observation 观察
?qSwV.l]d ak_y:O| 83.confirmation 函证
.-T P1C B@ufrQ#Y. 84.computation 计算
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85.analytical procedures 分析程序
zb4@U=?w} EZ"i0u 86.vouch 核对
[QQM/ ? ~F,YBX 87.trace 追查
oxeu%wj_ ,:J[|9 88.audit sampling 审计抽样
ic!% } S? t>N2K-8Qh 89.error 误差
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E:]#F 90.expected error 预期误差
`^^t#sT Cc{{9Ud 91.population 总体
5RWqHPw+ PknKzrEG:> 92.sampling risk 抽样风险
~4Fz A,, <>f;g"qS 93.non- sampling risk 非抽样风险
oGI'a:iff d(^HO~p 94.sampling unit 抽样单位
+L'Cbv= " :tnW ivrwR 95.statistical sampling 统计抽样
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S!$S'{f< 96.tolerable error 可容忍误差
+UX~'t_'v 7R79[:uwJ 97.the risk of under reliance 信赖不足风险
R6Md_t\ )hQ]>o@i{ 98.the risk of over reliance 信赖过度风险
}vY^eOK. rf@47H 99.the risk of incorrect rejection 误拒风险
i4k [#x M1NdlAAf 100. the risk of incorrect acceptance 误受风险
??.aLeF& (*6 .-Xn 101.working trial balance 试算平衡表
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xgkCN$zQ` LdOme[C1 103.cash receipt 现金收入
mP6}$D $*N(feAs 104.cash disbursement 现金支出
oO3^9?Z )h0>e9z>Y 105.bank statement 银行对账单
lo6upirZX i!UT = 106.bank reconciliation 银行存款余额调节表
(b[=~Nh' E.Th}+ 107.balance sheet date
资产负债表日
mM?,e7Xhs .L%pWRxA[ 108.net realizable value 可变现净值
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0 109.storeroom 仓库
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iX|V 4B[pQlg 110.sale invoice 销售发票
T;{}bc&I )OFN0' 111.price list 价目表
jxm#4 r|u R!=*|? 112.positive confirmation request 积极式询证函
wexX|B^u V"K.s2U^ 113.negative confirmation request 消极式询证函
%WR"qd&HSh ^:ny 114.purchase requisition 请购单
~rjK*_3/ zx:;0Z:S6> 115.receiving report 验收报告
4:O.x#p 1~E4]Ef:W 116.gross margin 毛利
%1#|>^ 8q6Le{G 117.manufacturing overhead 制造费用
_D{FQRU<YD >jTiYJI_M 118.material requisition 领料单
*>[q*SF xfX|AC 119.inventory-taking 存货盘点
%q;y74 !@P{s'<: 120.bond certificate 债券
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AEWrrE Syl 9j] 122.audit report 审计报告
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Pfk @44*<!da 123.entity 被审计单位
!h}Vz J~`!@! 124.addressee of the audit report 审计报告的收件人
z.)*/HGJm \Jc}Hzug 125.unqualified opinion 无保留意见
%cDTq&Q `\ IaeMvo 126.qualified opinion 保留意见
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EME:W ~^'t70 :D 127.disclaimer of opinion 无法表示意见
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zZ51jA9x 128.adverse opinion 否定意见
v&9:Wd*Iz' x+%> 2qgj" 查看《
注会考试《审计》中的128个英文单词(一) 》
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