61.assessed level of material misstatement risk 重大错报风险的评估水平
u(t#Ze~Y1 )V:]g\t 62.simall business 小规模企业
3UQ;X**F R@#G>4 63.accounting system
会计系统
Ch%m X'% ;B 64.test of control 控制测试
B0!"A &0( 65.walk-through test 穿行测试
pBP.x#| 0`A~HH} 66.communication 沟通
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}F 67.flow chart 流程图
}~h(w^t ]&{ ci 68.reperformance of internal control 重新执行
tP%{P"g3^ TkO[rAC 69.audit evidence
审计证据
SdwS= (e6 ^e>Wo7r 70.substantive procedures 实质性程序
Gkxj?)` j$Je6zq0x 71.assertions 认定
t2iv(swTe >ap1"n9k 72.esistence 存在
]a3iEA2 ( (?! ,p^ 73.occurrence 发生
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NpT}dj 74.completeness 完整性
P7f,OY<@%o .eO?Z^ 75.rights and obligations 权利和义务
wL^%w9q- T=:]]nf?M 76.valuation and allocation 计价和分摊
_ _>.,gL7 |xvy')(b 77.cutoff 截止
LJTQaItdqJ D^;*U[F? 78.accuracy 准确性
6q6FB d4 (/m_HMu 79.classification 分类
:BGA. RTu4@7XP 80.inspection 检查
T'aec]u ulJX1I=|p 81.supervision of counting 监盘
@hImk`&[N BMIyskl=i 82.observation 观察
^p/Ob'! 5+jf/}tA 83.confirmation 函证
n7YEG-J F[!ckes<bB 84.computation 计算
=@5x"MOz ;eZ#b jw-d 85.analytical procedures 分析程序
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. 86.vouch 核对
&h,5:u o(Cey7 87.trace 追查
N8`4veVBx' ')$NfarQ. 88.audit sampling 审计抽样
Q!FLR>8 l@hjP1o 89.error 误差
}V|{lvt. 56Z\-=KAU 90.expected error 预期误差
(?b@b[D~4 >u(>aV|A 91.population 总体
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8s_jN 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
$8BE[u|H2 .~gl19#:T 94.sampling unit 抽样单位
S-nlr@w8 *AIEl"29 95.statistical sampling 统计抽样
X{-9FDW 8Z2.`(3c[ 96.tolerable error 可容忍误差
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!(>7/Gi N6[i{;K@N{ 97.the risk of under reliance 信赖不足风险
a/uo}[Y N|2y"5 98.the risk of over reliance 信赖过度风险
+"g~"< ib0g3p-Lc 99.the risk of incorrect rejection 误拒风险
da$BUAqU l48k< 100. the risk of incorrect acceptance 误受风险
9(!]NNf! 3v!~ cC~cI 101.working trial balance 试算平衡表
'~wpP=<yyF v}v 5 102.index and cross-referencing 索引和交叉索引
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S7 103.cash receipt 现金收入
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#% 104.cash disbursement 现金支出
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dy>|cj 105.bank statement 银行对账单
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-} 106.bank reconciliation 银行存款余额调节表
$YG1z &VWlt2-R0h 107.balance sheet date
资产负债表日
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ER{3,0U T_OF7? 110.sale invoice 销售发票
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q}c? 111.price list 价目表
}+Vv0jX|V Ca $c; 112.positive confirmation request 积极式询证函
$X+u={] czBi Dk4 113.negative confirmation request 消极式询证函
Pcu|k/tk J%dJw} 114.purchase requisition 请购单
S9Yt 1qb *[kx F*^ 115.receiving report 验收报告
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~hO" 116.gross margin 毛利
P?3{z="LzJ (3EUy"z- 117.manufacturing overhead 制造费用
V_L[P9 ".2A9]_s 118.material requisition 领料单
G"S5ki`o i|\{\d 119.inventory-taking 存货盘点
'0+$ m= IvW@o1Q 120.bond certificate 债券
CJqc\I~ (clU$m+oXX 121.stock certificate 股票
>v0 :qN7| r7)@M%A 122.audit report 审计报告
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Iu%5 z 123.entity 被审计单位
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3=Eq&"W 124.addressee of the audit report 审计报告的收件人
=p\Xy* YlUpASW 125.unqualified opinion 无保留意见
A'"-m)1P E5B8 Z?$a 126.qualified opinion 保留意见
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WTx&Ip 127.disclaimer of opinion 无法表示意见
mTEVFm ;1LG&h,K 128.adverse opinion 否定意见
"r-l8r, 9!t4> 查看《
注会考试《审计》中的128个英文单词(一) 》
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