61.assessed level of material misstatement risk 重大错报风险的评估水平
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vzc sB8v: 62.simall business 小规模企业
XaF;IS@A B$ jX%e{:S 63.accounting system
会计系统
MO%+rf0~w Fv<3VKueK[ 64.test of control 控制测试
Yk0/f|>O #'dNSez5 65.walk-through test 穿行测试
b_f"(l8'S lYT_Y.%I 66.communication 沟通
zZ 94_8b 'x6rU"e $J 67.flow chart 流程图
[ J4n% -ImVXy]? 68.reperformance of internal control 重新执行
*Hz]<b? EY^?@D_< 69.audit evidence
审计证据
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,\T7{=ZG\! 70.substantive procedures 实质性程序
F^.~37=@ HCT+.n6 71.assertions 认定
Vsr"W@k_ wZVLpF+7 72.esistence 存在
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t3a3m 73.occurrence 发生
N}nE?|N=5 o8Yq3N + 74.completeness 完整性
-S#jOr Z7> Nd$E{ 75.rights and obligations 权利和义务
<99/7># a4n5i.; 76.valuation and allocation 计价和分摊
$18?Q+?3 D$+g5u) 77.cutoff 截止
*7w!~mn[m =IKgi-l* 78.accuracy 准确性
tz5\O} W ",yq| 79.classification 分类
\-SC-c Xl:.`{5L 80.inspection 检查
dQ_hlx!J WIabQ_ fX 81.supervision of counting 监盘
iBwM]Eyv. 1@i/N 82.observation 观察
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gJ~CD1`O v#EFklOP 84.computation 计算
r'4Dj&9Ac Ckc5;:b&m 85.analytical procedures 分析程序
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'uF75C 86.vouch 核对
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AIFIy 87.trace 追查
= WHI/|& t)= dKC 88.audit sampling 审计抽样
M2\c0^R zI\+]U' 89.error 误差
{u+=K-Bj -{q'Tmst 90.expected error 预期误差
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\ 91.population 总体
$f%om) o+.ySSBl+ 92.sampling risk 抽样风险
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IZ{ t fD7!N{ 94.sampling unit 抽样单位
[H{@<* [%O f 95.statistical sampling 统计抽样
!K0 U.. %'X~9Pvi 96.tolerable error 可容忍误差
/4N ?v. jf Y`#6MhFT7 97.the risk of under reliance 信赖不足风险
'1(6@5tyWk Eg8b|!-')8 98.the risk of over reliance 信赖过度风险
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ANJL8t-m |f/Uzd ~ 100. the risk of incorrect acceptance 误受风险
_]- 4UA- z;y{QO 101.working trial balance 试算平衡表
*l;S"}b*,_ k DXQpe 102.index and cross-referencing 索引和交叉索引
; O(M l }z !v(^wqna\ 103.cash receipt 现金收入
\XYidj CyS%11L 104.cash disbursement 现金支出
c*]f#yr? 8};kNW^2m 105.bank statement 银行对账单
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`6lOq H 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
k5J18S \I-e{'h 108.net realizable value 可变现净值
ecQ{ePoU .ZV='i()X 109.storeroom 仓库
p2k`)=iX Dy>6L79G 110.sale invoice 销售发票
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111.price list 价目表
J3~%9MCJ r>7+&s*yk 112.positive confirmation request 积极式询证函
vm{8x o wu><a!3`=o 113.negative confirmation request 消极式询证函
ivn2 ^,mN-.W 114.purchase requisition 请购单
|Olz h63k: PTLlLa85< 115.receiving report 验收报告
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U8pX$ 116.gross margin 毛利
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#:u-k a!/\:4-uc 118.material requisition 领料单
[7d(PEQL` x;$ESPPg 119.inventory-taking 存货盘点
~*"ZF-c, u$C\#y7 120.bond certificate 债券
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121.stock certificate 股票
WcoA)we 7s3=Fa:9Q 122.audit report 审计报告
AIY 1sSK %OB>FY:| 123.entity 被审计单位
6i~|<vcSP `e~i<Pi 124.addressee of the audit report 审计报告的收件人
J(@" 7RX !=PH5jTY 125.unqualified opinion 无保留意见
tgl(*[T2 cTzR<Yr 126.qualified opinion 保留意见
F6111Q </ :aomDK* 127.disclaimer of opinion 无法表示意见
4H%#Sn#L^! M2p|&Z% 128.adverse opinion 否定意见
U5TkgHN{y }e/vKWfT 查看《
注会考试《审计》中的128个英文单词(一) 》
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