61.assessed level of material misstatement risk 重大错报风险的评估水平
pa6-3c w7Vl,pN, 62.simall business 小规模企业
u\ }"l2 r kSU]~x 63.accounting system
会计系统
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tw+e? uzaDK 64.test of control 控制测试
? VHOh9|AT M>|R&v 65.walk-through test 穿行测试
YjwC8#$ {h}e 9 66.communication 沟通
7Ezy-x2h Hge0$6l 67.flow chart 流程图
6 9EdMuf E9v_6d[ 68.reperformance of internal control 重新执行
MI|anM {*t0WE&1t 69.audit evidence
审计证据
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#6G&)M +jGSD@32> 70.substantive procedures 实质性程序
g+/m:(7[s| ^Z:qlYZ 71.assertions 认定
|E9iG VgcLG ]tE[ 72.esistence 存在
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yDe#,|-p :6y;U 75.rights and obligations 权利和义务
)XoIb[s" VL| q`n 76.valuation and allocation 计价和分摊
MXGz_Db4' >sm<$'vZ/ 77.cutoff 截止
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:#okt _Xzl=j9[ 78.accuracy 准确性
%g{<EuK]p xHi.N*~D 79.classification 分类
>}6V=r3[+ 1_6oM/?' 80.inspection 检查
2mfKy9QxO y8CH=U[ 81.supervision of counting 监盘
$ {5|{` OCN@P+L3q 82.observation 观察
Z<@dM2b) {~+o+LV 83.confirmation 函证
XPsRa[08WK VVDd39q 84.computation 计算
1CpIK$/ ~Rk~Zn 85.analytical procedures 分析程序
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1cc3! Z@QJ5F1y 86.vouch 核对
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%e%VHHO| XX[CTh?O% 88.audit sampling 审计抽样
XCUU(H 6Dz N.fz 89.error 误差
qpXsQim$~ |.Vs(0O 90.expected error 预期误差
o2e gNTG [ T!0ka 91.population 总体
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~3,k8C"pRq mVNHH! 93.non- sampling risk 非抽样风险
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K0< 94.sampling unit 抽样单位
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)b= 95.statistical sampling 统计抽样
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?Np^A 96.tolerable error 可容忍误差
uwo\FI q3}WO]TBj 97.the risk of under reliance 信赖不足风险
9L9qLF5 t tiQeON-Q_ 98.the risk of over reliance 信赖过度风险
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g1I\ y`8bx94jB 99.the risk of incorrect rejection 误拒风险
%E*Q0/ tv'=xDCp 100. the risk of incorrect acceptance 误受风险
\^]*T'>b R8C#DB 101.working trial balance 试算平衡表
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"'v^X!" uN+]q qCf 103.cash receipt 现金收入
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uHa. i.Z iLDs\7 105.bank statement 银行对账单
4c9a"v g#b9xTGJ^ 106.bank reconciliation 银行存款余额调节表
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0AD8X+M{P 107.balance sheet date
资产负债表日
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"< })X.t i)th] 1K% 109.storeroom 仓库
/_qW?LKG/ NE4 }!I 110.sale invoice 销售发票
9>9, Pmdf:?B 111.price list 价目表
Ld?'X=eQ [ahK+J 112.positive confirmation request 积极式询证函
XJe}^k Z]08gH 113.negative confirmation request 消极式询证函
9Yd"Y- 3*= _vl3 114.purchase requisition 请购单
l!mx,O` _"[Ls?tRX 115.receiving report 验收报告
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T~a`ou: 6_g:2=6S 116.gross margin 毛利
sf"vi i,1A }inV)QQ 117.manufacturing overhead 制造费用
.,F`*JVFq E<sd\~~A: 118.material requisition 领料单
WS//0 DR7 JEE 119.inventory-taking 存货盘点
DM,)nh6' Y.kgJ #2 120.bond certificate 债券
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8LMvL >Og| *g 121.stock certificate 股票
,ygUy] lokKjs 122.audit report 审计报告
U^8S@#1Q NG_7jZzXA9 123.entity 被审计单位
yw1-4*$c *vzEfmN:d 124.addressee of the audit report 审计报告的收件人
'0w</g h"7~`!"~ 125.unqualified opinion 无保留意见
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SHT` .$fSWlM; 127.disclaimer of opinion 无法表示意见
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ow{J;vFy\ 128.adverse opinion 否定意见
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V 查看《
注会考试《审计》中的128个英文单词(一) 》
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