61.assessed level of material misstatement risk 重大错报风险的评估水平
ybBmg'198 U,=f}; 62.simall business 小规模企业
3`^@ymY +S4n416K 63.accounting system
会计系统
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<mn[- *S,~zOYN 65.walk-through test 穿行测试
VQ9A/DH/ 2ioHhcYdJU 66.communication 沟通
NrqJf-ldo h&>3;Lj 67.flow chart 流程图
;,f\Wf"BW h:aa^a~yi 68.reperformance of internal control 重新执行
ok:uTeJI s)1-xA{'. 69.audit evidence
审计证据
9;@p2t*v N'`X:7fN 70.substantive procedures 实质性程序
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VEB2F 71.assertions 认定
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`< p'R<yB)V 72.esistence 存在
>d + }$dB hXTfmFy{n 73.occurrence 发生
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:H+j6+f 42dv3bE" 74.completeness 完整性
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S/]\GG{ 75.rights and obligations 权利和义务
MAek856 y!FO 76.valuation and allocation 计价和分摊
n~^SwOt~;5 &A0OYV3i. 77.cutoff 截止
_S r}3 6 s=VU\ 78.accuracy 准确性
o[ 5dR< y[_k/.1 79.classification 分类
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[!"x&H]h 81.supervision of counting 监盘
8b/$Qp4d `!]|lI!GW 82.observation 观察
RjWwsC~B 2k.VTGak 83.confirmation 函证
NqD]p{>Y <M:BN6-yG 84.computation 计算
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-UhpPw6 85.analytical procedures 分析程序
]oGd,v X _p )NZ7yC 86.vouch 核对
&L8RLSfX ^k6_j\5j 87.trace 追查
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s$M(-"mg 88.audit sampling 审计抽样
!ho^:}m s)-oCT$[ 89.error 误差
2 @#yQB1 ` Ig5*X4| 90.expected error 预期误差
3TwjC:Yhv2 Q#g`D,:o%~ 91.population 总体
EX]+e $)M3fZ$# 92.sampling risk 抽样风险
d/d)MoaJ*t CS[]T9|_ 93.non- sampling risk 非抽样风险
\YvG+7a ~]KdsT(=_ 94.sampling unit 抽样单位
2`=jKt io#}z4"'qY 95.statistical sampling 统计抽样
/oPW0of $TUYxf0q 96.tolerable error 可容忍误差
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^ct 97.the risk of under reliance 信赖不足风险
t'44X 5Kzt8Tv[ 98.the risk of over reliance 信赖过度风险
)@wC6Ij Rta}* 99.the risk of incorrect rejection 误拒风险
*;A ;)' ](r}`u%}y 100. the risk of incorrect acceptance 误受风险
`D+zX I*rUe#$ 101.working trial balance 试算平衡表
i~u4v3r= nb_/1{F 102.index and cross-referencing 索引和交叉索引
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r+h[V /2K"Mpf8 103.cash receipt 现金收入
I}8e"# _U~R 104.cash disbursement 现金支出
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105.bank statement 银行对账单
<nk|Z'G E b**vUt\ 106.bank reconciliation 银行存款余额调节表
"c%wq0 #cY[c1cNv 107.balance sheet date
资产负债表日
Y:\msq1xp Cv#aBH'N 108.net realizable value 可变现净值
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110.sale invoice 销售发票
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`-$b~0 6P{bUom? 111.price list 价目表
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m(*<H A{_CU-, 113.negative confirmation request 消极式询证函
?b_E\8'q] kK5&?)3Y: 114.purchase requisition 请购单
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uda++^y: P-X|qVNK1Z 116.gross margin 毛利
KM &P5} J&6p/'UPZ 117.manufacturing overhead 制造费用
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lT[,w9 $ P>_O :xD 119.inventory-taking 存货盘点
;+75"=[YT YJ~<pH 120.bond certificate 债券
ed'[_T}T3t czRBuo+k+ 121.stock certificate 股票
;lmg0dtJ rmg\Pa8W> 122.audit report 审计报告
67EGkW?hbt "kApGNB 123.entity 被审计单位
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^G[! 124.addressee of the audit report 审计报告的收件人
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Le#srr 125.unqualified opinion 无保留意见
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4?A 5 XL*M#Jx 126.qualified opinion 保留意见
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JE O$v|X 127.disclaimer of opinion 无法表示意见
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< ~&~4{ 128.adverse opinion 否定意见
D5"5`w=C ?;tPqOs& 查看《
注会考试《审计》中的128个英文单词(一) 》
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