61.assessed level of material misstatement risk 重大错报风险的评估水平
n6/Ous b9bIvjm_ 62.simall business 小规模企业
HI.*xkBXl& u#0snw~)/ 63.accounting system
会计系统
]G/m,Zv*: V=O52?8 64.test of control 控制测试
Abc{<4 z0? Q]ersA8 V> 65.walk-through test 穿行测试
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;tOsA # 66.communication 沟通
oaIk1U;g $J[( 3 67.flow chart 流程图
0=Z[6Q@: 8q2a8I9g 68.reperformance of internal control 重新执行
HIg2y &7L7|{18 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
`m,4#P-kj ~ao:9ynY 71.assertions 认定
PL/g| ; ,81%8r 72.esistence 存在
Jw)JV~/0 )U/jD 73.occurrence 发生
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nm^HL| 74.completeness 完整性
-f+#j=FX 7=^{~5# 75.rights and obligations 权利和义务
d"wA"*8~y M0V<Ay\%O 76.valuation and allocation 计价和分摊
>F/^y O |[\;.gT K 77.cutoff 截止
o) )` "^ wKJG 31I^ 78.accuracy 准确性
'&IGdB I 55S s%$k@ 79.classification 分类
9YzV48su# c=m'I>A 80.inspection 检查
[doEArwn %OQdUH4x 81.supervision of counting 监盘
N} EKV #]` uH{ 82.observation 观察
u]p21)m$x waMF~#PJlt 83.confirmation 函证
AwM`[`ReE n`Q@<op 84.computation 计算
j G8;p41 'zyw-1 85.analytical procedures 分析程序
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x@> 86.vouch 核对
JEjxY& D|uvgu2 87.trace 追查
LrU8!r`a P9v(5Z00|d 88.audit sampling 审计抽样
dC C*|b8h e~)[I! n 89.error 误差
.j}]J:{% 'l*X?ccKy 90.expected error 预期误差
vsGKCrLwh nY'V,v[F 91.population 总体
= oAS(7o wgl <JO 92.sampling risk 抽样风险
xSY"Ru 1lw%RM 93.non- sampling risk 非抽样风险
zdN[Uc+1Bd atL<mhRz 94.sampling unit 抽样单位
X[B P0:`t b3A0o* 95.statistical sampling 统计抽样
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0Lo8pe`DH | {9<%Ok4P 98.the risk of over reliance 信赖过度风险
0jTReY-W qb>ULP0 99.the risk of incorrect rejection 误拒风险
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H|%J" 100. the risk of incorrect acceptance 误受风险
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bzr2Zj{4 v[dUUR f 102.index and cross-referencing 索引和交叉索引
"U\RN erH,EE^-x< 103.cash receipt 现金收入
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104.cash disbursement 现金支出
}g bLWx'iG U5Hi9fe 105.bank statement 银行对账单
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{Mx{< 106.bank reconciliation 银行存款余额调节表
EBy7wU`S ibkB>n{( 107.balance sheet date
资产负债表日
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zq *Fy6-CC1 108.net realizable value 可变现净值
T^v763% BH:A]#_{ 109.storeroom 仓库
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$d<NN2 OZ&/&?!XE 111.price list 价目表
P:{Aqn~zR kL8rqv^ 112.positive confirmation request 积极式询证函
_3Eo{^ $Q*R/MY 113.negative confirmation request 消极式询证函
.S//T/3O]Q ciS +.%7 114.purchase requisition 请购单
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iKHx_9P 115.receiving report 验收报告
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116.gross margin 毛利
?+zFa2J Z^kE]Ir#EV 117.manufacturing overhead 制造费用
Y`g o V r=Xo; d*TE 118.material requisition 领料单
Qs1CK;+zU Ark]>4x> 119.inventory-taking 存货盘点
DTO_IP \F|)w|v 120.bond certificate 债券
5wue2/gl 6 f*:; 121.stock certificate 股票
r#zcl)rbU $hm[x$$ 122.audit report 审计报告
D;en!.[Z $;^|]/- 123.entity 被审计单位
?I+{S H_&to3b( 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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<x) . 1kB8&} 126.qualified opinion 保留意见
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O 127.disclaimer of opinion 无法表示意见
e]~p: Im6gWDdq@6 128.adverse opinion 否定意见
o;@~uU 'g%:/lwA 查看《
注会考试《审计》中的128个英文单词(一) 》
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