61.assessed level of material misstatement risk 重大错报风险的评估水平
0}PW<lU- i~M CY.F 62.simall business 小规模企业
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会计系统
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t 4=%Uv^M 64.test of control 控制测试
[C,<Q i"r&CS)sT 65.walk-through test 穿行测试
^j0Mu.+_ B<I%:SkF@ 66.communication 沟通
B=jJ+R _b&Mrd 67.flow chart 流程图
R/Mwq#xUb "<Dn%r 68.reperformance of internal control 重新执行
=%%\b_\L ^}8(o 69.audit evidence
审计证据
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Z#k <_dyUiT$J 70.substantive procedures 实质性程序
X2}\i5{ dpDVEEs84 71.assertions 认定
S1E=E5 %FDi7Rx 72.esistence 存在
rh5R kiF~ =!*e; L 73.occurrence 发生
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},;M@xV +?w 7Nm` 74.completeness 完整性
j\B]>PP5 ryB^$Kh,, 75.rights and obligations 权利和义务
iKnH6}`?U me_DONW 76.valuation and allocation 计价和分摊
.0:BgM ,^pM]+NF| 77.cutoff 截止
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W2D^%;mw 3l_Ko%qS 80.inspection 检查
5Q#;4 =Mzg={)v 81.supervision of counting 监盘
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@{rkp 82.observation 观察
MUhC6s\F d rnqX-E; 83.confirmation 函证
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Q %<lfe<;^t 84.computation 计算
7g[m,48{ 3FT%.dV^ 85.analytical procedures 分析程序
([R}s/)$ *;"N kCf 86.vouch 核对
H%t/-'U? 3~z4#8= 87.trace 追查
A{iI,IFe (~:k70V5 88.audit sampling 审计抽样
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_CY>45 89.error 误差
6F6[w? Tf7$PSupP 90.expected error 预期误差
^m;dEe&@F 4:q<<vCJv 91.population 总体
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O<Qa1Ow7f 92.sampling risk 抽样风险
v_)a=I%o&2 2.ud P 93.non- sampling risk 非抽样风险
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j&+HC A%>Ir`I 94.sampling unit 抽样单位
.=~beTS'Vo d"<Q}Ay 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
pJrc\`D @'C f<wns 97.the risk of under reliance 信赖不足风险
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0,UgZz 98.the risk of over reliance 信赖过度风险
fzO4S^mTo8 jIv%?8+% 99.the risk of incorrect rejection 误拒风险
1@q~(1-o @qmONQ eb 100. the risk of incorrect acceptance 误受风险
] as_7 F]]np&UV. 101.working trial balance 试算平衡表
W7>4-gk ePdM9% 102.index and cross-referencing 索引和交叉索引
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d@ ;j])h!8X 103.cash receipt 现金收入
|-4C[5rM [hTGWT3 104.cash disbursement 现金支出
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#" 105.bank statement 银行对账单
nv1'iSEeOl 'bGL@H 106.bank reconciliation 银行存款余额调节表
AN7WMX :#0uy1h 107.balance sheet date
资产负债表日
sUN>uroi ! "u5Hm ^H 108.net realizable value 可变现净值
&o{I9MD +N5#EpW 109.storeroom 仓库
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VXmi' [RCUP. 110.sale invoice 销售发票
Eb SH)aR 2|@@xF 111.price list 价目表
,oX48Wg_+ /tl/%:U*. 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
{[G2{ijRz TWYz\Hmw 114.purchase requisition 请购单
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hm3,?FMbq vK6YU9W~J 116.gross margin 毛利
fL.;- q4{Pm $OW 117.manufacturing overhead 制造费用
G7 > : Q X~bq 118.material requisition 领料单
ZOc1 vj `}.K@17 119.inventory-taking 存货盘点
1MHP#X;| "}Kvx{L8 120.bond certificate 债券
A`<#}~A $fhrGe 121.stock certificate 股票
yi<&'L; dQ ?4@ 122.audit report 审计报告
~t[ #p: I Gv_s+O-* 123.entity 被审计单位
.+>w0FG. jcHs! 124.addressee of the audit report 审计报告的收件人
H+vONg BT;hW7){9 125.unqualified opinion 无保留意见
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3w/3M ~R/w~Kc!/A 126.qualified opinion 保留意见
pw{3I 2Ix eO;i1 > 127.disclaimer of opinion 无法表示意见
|0FRKD] E0[!jZ:c 128.adverse opinion 否定意见
7IW:,=Zk8+ JPfNf3<@My 查看《
注会考试《审计》中的128个英文单词(一) 》
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