61.assessed level of material misstatement risk 重大错报风险的评估水平
+.w[6 xb%/sz(4 62.simall business 小规模企业
~\2;i]| 1|W2s\ 63.accounting system
会计系统
vx'l>@]k XmP;L(wa 64.test of control 控制测试
dIma{uv &a.']!$^" 65.walk-through test 穿行测试
<z,+Eg 9*' &5F= 66.communication 沟通
-:MmSeG7gO >GgE,h 67.flow chart 流程图
8+9\7* A*hZv|$0 68.reperformance of internal control 重新执行
vruD U# 19'5Re& 69.audit evidence
审计证据
Q*gnAi&.# (}G!np 70.substantive procedures 实质性程序
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` W;qP=DK2 71.assertions 认定
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/^Y[*5 72.esistence 存在
}7%9}2}Iw yx2z%E 73.occurrence 发生
DE%fF,Hk3 6Z Xu,ks} 74.completeness 完整性
vTdUuj3N &I%IaNco 75.rights and obligations 权利和义务
?H`j>]%& )#a7'Ba 76.valuation and allocation 计价和分摊
?z3] 0*/kGvw`i 77.cutoff 截止
[P{a_( e^zHw^js 78.accuracy 准确性
Y~}5axSPH Apmw6cc 79.classification 分类
})PO7: iUTU*El> 80.inspection 检查
~T%Ui#Gc z?4=h Sy 81.supervision of counting 监盘
wqP2Gw7jh6 $C uR}g 82.observation 观察
zd.'*Dj L!,d"wuD 83.confirmation 函证
?pqU3-knH KU]ok ' 84.computation 计算
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rspt} ytiyF2Kp 85.analytical procedures 分析程序
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9SL? 86.vouch 核对
P3!Atnv2 KzNm^^#/$A 87.trace 追查
OM)3Y6rK *}w+68eO 88.audit sampling 审计抽样
6Cv.5Vhx oR#Ob#& 89.error 误差
i'=2Y9S} _w>uI57U 90.expected error 预期误差
&?y7I Pp +Ofa#^5);K 91.population 总体
h)cY])tGtK R5(F)abi 92.sampling risk 抽样风险
!zR)D|w& /P:EWUf' 93.non- sampling risk 非抽样风险
^s-25 6iI Ys3uPs 94.sampling unit 抽样单位
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M^Nv mlB~V3M'G 96.tolerable error 可容忍误差
#K4*6LI ugLlI2 nJ 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
o2naVxetE 0%#\w*X8 99.the risk of incorrect rejection 误拒风险
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Jzex]_:1~ sJU`u'w 101.working trial balance 试算平衡表
?aWx(dVQ 0` 5e 102.index and cross-referencing 索引和交叉索引
T$mbk3P =wrP:wYF 103.cash receipt 现金收入
o\!qcoE2W tJ'iX>9I 104.cash disbursement 现金支出
(>7>3 nB] Ia? 105.bank statement 银行对账单
i=#F)AD^5# J'Sm0 106.bank reconciliation 银行存款余额调节表
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yN*',I& HdNnUDb$B 107.balance sheet date
资产负债表日
#|f~s ;dZMa]X0 108.net realizable value 可变现净值
,b|-rU\ T1bd:mC}n 109.storeroom 仓库
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7n" eV2mMSY 110.sale invoice 销售发票
6R4<J%$P !Zjq9{t\" 111.price list 价目表
eB]R3j{ <]U1\~j 112.positive confirmation request 积极式询证函
OfZN|S+~W sn{tra 113.negative confirmation request 消极式询证函
/X#z*GX N$#\Xdo 114.purchase requisition 请购单
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` t'(1I|7 115.receiving report 验收报告
orfp>B) 0 ^+/kr/ 116.gross margin 毛利
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LX}C) 117.manufacturing overhead 制造费用
:]II-$/8 Z^ar.boc 118.material requisition 领料单
$k%Z$NSN= $[ z y 119.inventory-taking 存货盘点
w/m:{c Hk \#Up|u: 120.bond certificate 债券
qTmD'2 lFq{O;q7} 121.stock certificate 股票
FHg0E++? 6QZp@ 122.audit report 审计报告
!mnUdR|>( |yY`s6Uq 123.entity 被审计单位
h{'t5&yY Qa4MZj;$K 124.addressee of the audit report 审计报告的收件人
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,E ELD!{bMT 125.unqualified opinion 无保留意见
HdX2YPYn; S Xr%kndS 126.qualified opinion 保留意见
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H;P 127.disclaimer of opinion 无法表示意见
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^@6q 128.adverse opinion 否定意见
iK;opA" u8L$]vOg 查看《
注会考试《审计》中的128个英文单词(一) 》
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