61.assessed level of material misstatement risk 重大错报风险的评估水平
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'l&KB +=U` 62.simall business 小规模企业
"fS9Nx3 LlnIn{C 63.accounting system
会计系统
Iu%/~FgPj{ S &cH1QZ 64.test of control 控制测试
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N<DDb 65.walk-through test 穿行测试
i1 C]bUXA `hI1 66.communication 沟通
CK'Cf{S nr-VzF7zu 67.flow chart 流程图
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|C)O eAm7*2 68.reperformance of internal control 重新执行
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5N`g 69.audit evidence
审计证据
>p2v"X X 3l<)|!f]g 70.substantive procedures 实质性程序
B_c(3n-" 9`-ofwr'| 71.assertions 认定
(Q#ArMMORI 9S.R%2xw` 72.esistence 存在
/O/u5P{J TJLz^%t 73.occurrence 发生
aN%t>*?Xa 8I NVn'G 74.completeness 完整性
]:m*7p\uk - stSl* 75.rights and obligations 权利和义务
R*VZ=i m6+2rD 76.valuation and allocation 计价和分摊
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[ 77.cutoff 截止
~'v^__8 FSc730rM 78.accuracy 准确性
'xr\\Cd9s ~sMn/T*fv 79.classification 分类
9tk}_+ Y2<Z"D` 80.inspection 检查
qd!$ nr 6Q>:g"_ 81.supervision of counting 监盘
2Xe2%{ B RD>q4w 82.observation 观察
&{ntx~Eq yd#4b`8U` 83.confirmation 函证
nb(#;3DQ zSDiJ$Xk 84.computation 计算
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+2Mc< }5zH3MPQH 85.analytical procedures 分析程序
o6Vc}jRH q+|Dm<Ug 86.vouch 核对
:%!=Ej.J #^xiv/sV 87.trace 追查
!\+SE"ml Vk{0)W7 88.audit sampling 审计抽样
|Z#)1K /`:5#O 89.error 误差
|p.mA-81 vnXpC!1 90.expected error 预期误差
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? TX*s T 91.population 总体
T~`m'4"+c 7QQ1oPV 92.sampling risk 抽样风险
pz.<5 ?%*Zgk!l7 93.non- sampling risk 非抽样风险
;t[<! 7&|fD{:4U 94.sampling unit 抽样单位
y4P mL 1fEV^5I 95.statistical sampling 统计抽样
GMB%A =Lp0i9c 96.tolerable error 可容忍误差
|]\qI E83{4A4 97.the risk of under reliance 信赖不足风险
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Qwda B5J=q("P 98.the risk of over reliance 信赖过度风险
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%|l*=v 99.the risk of incorrect rejection 误拒风险
zF\k*B 19;\:tN 100. the risk of incorrect acceptance 误受风险
]UFf- o5. q 101.working trial balance 试算平衡表
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KYrh 1mf|:2, 102.index and cross-referencing 索引和交叉索引
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z4_>6sf{ 103.cash receipt 现金收入
tw\/1wa. t6s#19g 104.cash disbursement 现金支出
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&T(S 105.bank statement 银行对账单
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1LE.{ v3.JG]zLpP 106.bank reconciliation 银行存款余额调节表
OC"W=[Myl YadyRUE 107.balance sheet date
资产负债表日
pkBmAJb@ Bam7^g'*!3 108.net realizable value 可变现净值
IuB0C!' ^ 8egn| 109.storeroom 仓库
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OG!^:OY 110.sale invoice 销售发票
)P\ec LT#*nr 111.price list 价目表
0u-'{6 k((_~<$2K 112.positive confirmation request 积极式询证函
:|N5fkhN "aAzG+NM 113.negative confirmation request 消极式询证函
VY Va8[} o!\Vk~Vi& 114.purchase requisition 请购单
}|AUV U1J?o#( 115.receiving report 验收报告
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O^,m ewY+a ,t 116.gross margin 毛利
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o -b %k5^n0|* 118.material requisition 领料单
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119.inventory-taking 存货盘点
*%\z#Bje@ |c dQJW 120.bond certificate 债券
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|brl<*: 121.stock certificate 股票
EcBSi995dj wM_k D 122.audit report 审计报告
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z- 123.entity 被审计单位
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qmv%N 124.addressee of the audit report 审计报告的收件人
[bH6>{3u DY0G;L3 125.unqualified opinion 无保留意见
8L6!CP_! >&Y8VLcK 126.qualified opinion 保留意见
]rXRon=' .K XpB7: 127.disclaimer of opinion 无法表示意见
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~w\Npf0 128.adverse opinion 否定意见
*<"xF'C |SQ5 Sb 查看《
注会考试《审计》中的128个英文单词(一) 》
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