61.assessed level of material misstatement risk 重大错报风险的评估水平
VEh]p5D EI`vVI 62.simall business 小规模企业
_J"mR]I+ sp8[cO= 63.accounting system
会计系统
{HZS:AV0 (iDBhC;/B 64.test of control 控制测试
sQk|I x fuSq ={] 65.walk-through test 穿行测试
I}:L]H{E 3@X7YgILU 66.communication 沟通
`*9EKj q]v, 67.flow chart 流程图
I]sqi#h$2W f4]&pcK 68.reperformance of internal control 重新执行
+Hy4s[_| _'*DT=H'U 69.audit evidence
审计证据
URw!7bTz mq`5w)S)\o 70.substantive procedures 实质性程序
Z% Z"VoxH 5fq.*1f 71.assertions 认定
di_gWE lV7IHX1P 72.esistence 存在
BD1K H; U+!UL5k 73.occurrence 发生
OPJgIU% T5{T[YdX< 74.completeness 完整性
;l`X!3 2E$i_jc 75.rights and obligations 权利和义务
IuKnM`X D5[VK`4Z 76.valuation and allocation 计价和分摊
c9|a$^I6 *K!7R2Rat 77.cutoff 截止
z[FI2jl gN\*Y 78.accuracy 准确性
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z6}Pj>1 79.classification 分类
p[;8 Rf8:+d[Jj| 80.inspection 检查
<"NyC?b+G 5)x6Q|-u 81.supervision of counting 监盘
iiehrK&T! 67ZYtA|t 82.observation 观察
%d-`71|lG^ g(aNyn 83.confirmation 函证
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qW5VX 84.computation 计算
xLLC)~ k{qLkcOg= 85.analytical procedures 分析程序
|Pj9ZG# _H/67dcz, 86.vouch 核对
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87.trace 追查
&Ky3Jb<:Gt AAdD\%JZ 88.audit sampling 审计抽样
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)u7 &:C{/QnA 89.error 误差
<Q\H (,d/JnP 90.expected error 预期误差
b3P9Yoj- Yo@m50s$ 91.population 总体
Q;Q a5>)?m 92.sampling risk 抽样风险
gRw.AXRa >9(7h&
[Y 93.non- sampling risk 非抽样风险
HUD7{6}4 6S2r 94.sampling unit 抽样单位
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?9R& 95.statistical sampling 统计抽样
%h3L @OBHAoz%/ 96.tolerable error 可容忍误差
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~: 97.the risk of under reliance 信赖不足风险
!k%l+I3J[ - a 98.the risk of over reliance 信赖过度风险
Ny]'RS- J.*[gt%O| 99.the risk of incorrect rejection 误拒风险
3^j~~"2,w J&n ^y 100. the risk of incorrect acceptance 误受风险
Y>(ZsHu p6B .s_G4 101.working trial balance 试算平衡表
R Co eJ| C,9)V5!tP2 102.index and cross-referencing 索引和交叉索引
g&|4 J2)-cY5G 103.cash receipt 现金收入
r.Y*{!t &NlS = 104.cash disbursement 现金支出
v&k>0lV,^ M-}j9,oR` 105.bank statement 银行对账单
',L{CQA?c kQqBHA 106.bank reconciliation 银行存款余额调节表
N)9pz?*V v@F|O8t:s 107.balance sheet date
资产负债表日
\.K\YAM< deR$ 108.net realizable value 可变现净值
5xG|35Pj B"pFJ"XR 109.storeroom 仓库
{bAWc. O;"*_Xq(` 110.sale invoice 销售发票
5`1(} Oz4,Y+[# 111.price list 价目表
2VoEQ [ u`17hyX 112.positive confirmation request 积极式询证函
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` 5Z4(J?n 113.negative confirmation request 消极式询证函
[4K9|/J h,!G7V 114.purchase requisition 请购单
8`L#1ybMO _IQU<Za 115.receiving report 验收报告
4yJ*85e] 8o8b'tW^ 116.gross margin 毛利
*G2)@0
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S> 117.manufacturing overhead 制造费用
RTg Q#<W8 !s#'pTZk4 118.material requisition 领料单
>|UrxJ7 pmow[e 119.inventory-taking 存货盘点
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7/p J6> Z1)jRE2dl 121.stock certificate 股票
7dM6;`V^ lRa
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p]1yd;Jt HX /GLnY/X 123.entity 被审计单位
.%J?T5D .@8m\ 124.addressee of the audit report 审计报告的收件人
qmue!Fv#g ^ sf[dr;BA 125.unqualified opinion 无保留意见
xZ S\#{ @LWxz 126.qualified opinion 保留意见
oM18aR& 7q2"b?|h 127.disclaimer of opinion 无法表示意见
*1o+o$hY2 T$.-{I 128.adverse opinion 否定意见
|$SvD2^ w.T=Lzp 查看《
注会考试《审计》中的128个英文单词(一) 》
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