61.assessed level of material misstatement risk 重大错报风险的评估水平
RY3=UeoF "$P/ek 62.simall business 小规模企业
@NL37C | )br-?2 63.accounting system
会计系统
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u.Ds& 64.test of control 控制测试
B)/c]"@89 C^c<s 65.walk-through test 穿行测试
4l>U13~# }|&^Sg%95 66.communication 沟通
KdD~;Ap$ 1Y%lt5,* 67.flow chart 流程图
FLZ9Rg \T!,Z;zK 68.reperformance of internal control 重新执行
)L7[;(gQ q#1G4l. 69.audit evidence
审计证据
Qn~{TZz A'Z!l20_ 70.substantive procedures 实质性程序
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Dn b~B'FD 71.assertions 认定
s>1\bio*I FS!9 j8 72.esistence 存在
6pt|Crvu 4"\x# 73.occurrence 发生
'n^?DPvD H= w6 74.completeness 完整性
VbTX;? .wUnN8crQ 75.rights and obligations 权利和义务
-x:7K\=$SX @=2u;$. 76.valuation and allocation 计价和分摊
mY[*Cj3WJ wp'[AR} 77.cutoff 截止
rCsC}2O 6G#[Mc yn 78.accuracy 准确性
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E?]!9T~| 79.classification 分类
(D6ks5Uui Q&lb]U+\u 80.inspection 检查
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?c93? ,L<x=Dg 81.supervision of counting 监盘
CIsX$W :'xZF2 82.observation 观察
T!Tp:&O- >;F}>_i 83.confirmation 函证
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q(WGvl^r ic3Szd^4 85.analytical procedures 分析程序
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/TR#b hN*v|LFf1 86.vouch 核对
X\w["!B P.g./8N`z 87.trace 追查
Jr%F#/ |'u BkL0q 88.audit sampling 审计抽样
}}u`*&,g wAgVevE 89.error 误差
U>00B|<GJ L_|iQwU% 90.expected error 预期误差
Wb#<ctM> ;8f)p9vE 91.population 总体
t-n'I/^5 wDSwcNS 92.sampling risk 抽样风险
-e?n4YO*\ Z-pZyDz 93.non- sampling risk 非抽样风险
,aq>9\pi +2k{yl 94.sampling unit 抽样单位
osmCwM4O Tr4\ `a-i 95.statistical sampling 统计抽样
XMykUr e| A>315!d" 96.tolerable error 可容忍误差
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{ 97.the risk of under reliance 信赖不足风险
:8hX kQ ke KsLrd 98.the risk of over reliance 信赖过度风险
*b!.9p K PR AP~P&^ 99.the risk of incorrect rejection 误拒风险
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|qdf3^f 100. the risk of incorrect acceptance 误受风险
!>wu7u- aqI m W 101.working trial balance 试算平衡表
p2fzbBt )7-mALyW 102.index and cross-referencing 索引和交叉索引
(&V)D?/hS U/\LOIs 103.cash receipt 现金收入
U{9yfy 9tCF m.m 104.cash disbursement 现金支出
eTY(~J#' buMST& 105.bank statement 银行对账单
iR'Pc3 :74G5U8% 106.bank reconciliation 银行存款余额调节表
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nk&:c 107.balance sheet date
资产负债表日
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2Cm 108.net realizable value 可变现净值
Rc`zt7hbJ $WZHkV 109.storeroom 仓库
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110.sale invoice 销售发票
!+ ??3-q MK, $# 111.price list 价目表
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112.positive confirmation request 积极式询证函
lgh+\pj 87:V-*8 113.negative confirmation request 消极式询证函
WlnS.P\+E z]=jer 114.purchase requisition 请购单
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5t[7taLX\ 115.receiving report 验收报告
lxOUV? m^N f5hf<R),A 116.gross margin 毛利
.jbT+hhM _qq>-{-Ym 117.manufacturing overhead 制造费用
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jI,?*n< +&8'@v$ 120.bond certificate 债券
m7m)BX%O Xm[Cgt_? 121.stock certificate 股票
, @dhJ8/ >&uR=Yd 122.audit report 审计报告
hZeF? G)L' gYvT'72 123.entity 被审计单位
SSa0x9T A<[X@o}92 124.addressee of the audit report 审计报告的收件人
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su.b 125.unqualified opinion 无保留意见
{DbWk>[DkG F=~LVaF/_ 126.qualified opinion 保留意见
y'U-y"7y }n$I #G}\/ 127.disclaimer of opinion 无法表示意见
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4 128.adverse opinion 否定意见
#F6!x3Z PgwNE wG 查看《
注会考试《审计》中的128个英文单词(一) 》
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