61.assessed level of material misstatement risk 重大错报风险的评估水平
p%8y!^g G8H=xr# 62.simall business 小规模企业
=#^\9|?$ 4;y*y tY* 63.accounting system
会计系统
n}0[EE! wm_xH_{F 64.test of control 控制测试
L`3x0u2 /GqW1tcO 65.walk-through test 穿行测试
fn;`V it# ,x&T8o/a 66.communication 沟通
m>DBO|` G,3.'S,7 67.flow chart 流程图
;X*I,g.+H yO.q{|kX 68.reperformance of internal control 重新执行
*7FtEk/l CN+[|Mz*p 69.audit evidence
审计证据
Bz!SZpW(M BRyrdt*_e 70.substantive procedures 实质性程序
8k vG<&D <>%2HRn<u 71.assertions 认定
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Z 16Cd0[h? 72.esistence 存在
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jSRS 74.completeness 完整性
t}w<xe Y,n&g45m 75.rights and obligations 权利和义务
e#BxlC 9#cPEbb~ 76.valuation and allocation 计价和分摊
g:8k,1y5 $MhfGMk!' 77.cutoff 截止
Z4KYVHD, n%X5TJE 78.accuracy 准确性
z>}H[0[# wNMf-~ 79.classification 分类
\I"n~h^_ UXgeL2`; 80.inspection 检查
~)vq0]MRg 4z6kFQgu 81.supervision of counting 监盘
M-7^\wXTA E?v:7p< 82.observation 观察
;#)sV2F\& 5d|hP4fEc 83.confirmation 函证
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c/,;g 84.computation 计算
= Zi'L48 M5c$ 85.analytical procedures 分析程序
'8Wu9 phT [SJ3FZ< 86.vouch 核对
S3Dmc\f U'*~Ju 87.trace 追查
pd^"MG efN5(9*9R 88.audit sampling 审计抽样
y8%QS* a1#",%{I 89.error 误差
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9+Pf* CT{mzC8 90.expected error 预期误差
;x,yGb` :yxP3e%rp 91.population 总体
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}o[NB 92.sampling risk 抽样风险
NWue;u^ >v#6SDg 93.non- sampling risk 非抽样风险
({$>o] <h sU7fVke1 94.sampling unit 抽样单位
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gq'z 95.statistical sampling 统计抽样
,76Q*p ,eSII2,r4 96.tolerable error 可容忍误差
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Ri6975 97.the risk of under reliance 信赖不足风险
bUU\bc C[R|@9NI 98.the risk of over reliance 信赖过度风险
%t*KP= @ -J":'xCP! 99.the risk of incorrect rejection 误拒风险
thLx!t >1BDt:G36 100. the risk of incorrect acceptance 误受风险
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~O A= 96N@m6 101.working trial balance 试算平衡表
q"0_Px9P 7<0oK|~c# 102.index and cross-referencing 索引和交叉索引
x~?|bnM#3 *E|#g 103.cash receipt 现金收入
ak_n JuDadIrd{ 104.cash disbursement 现金支出
eNDc220b ^V0I!&7lx 105.bank statement 银行对账单
E3V_qT8 3w&Z:< 106.bank reconciliation 银行存款余额调节表
m^$KDrkD tq=7HM 107.balance sheet date
资产负债表日
e'X"uH Xt. |U`ASo 108.net realizable value 可变现净值
*RD<*l M~U>"kX 109.storeroom 仓库
(j&7`9<5 _ |G') 9 110.sale invoice 销售发票
a|-B# S Pd+Wb3 111.price list 价目表
7V%b!R} ?$@E}t8g\ 112.positive confirmation request 积极式询证函
6m0-he~ =zW`+++3 113.negative confirmation request 消极式询证函
\SooIEl@ R-6km Tex> 114.purchase requisition 请购单
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`4pl nNhb,J 115.receiving report 验收报告
kS62]v] b"(bT6XO! 116.gross margin 毛利
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<k1j 117.manufacturing overhead 制造费用
|@rYh-5 LHMA-0$ ?) 118.material requisition 领料单
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119.inventory-taking 存货盘点
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'D7 "y-/ 9C 120.bond certificate 债券
YR"IPyj MZt&HbD- 121.stock certificate 股票
[Qn=y/._r ]t-B-(D 122.audit report 审计报告
XZ4H(Cj Ai~d 123.entity 被审计单位
Ubv_a k&= iye( 124.addressee of the audit report 审计报告的收件人
oz'^.+uvE \tfhF#' 125.unqualified opinion 无保留意见
8Yw V"+Fu/ VrKFpFd 126.qualified opinion 保留意见
\4|osZ0y PG*FIRDb 127.disclaimer of opinion 无法表示意见
"b0!h6$!H pA
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]g]~!": -^,wQW:o) 查看《
注会考试《审计》中的128个英文单词(一) 》
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