61.assessed level of material misstatement risk 重大错报风险的评估水平
EAXU{dRV w >BFgb? 62.simall business 小规模企业
\.|A,G= Y4!q 1]TGX 63.accounting system
会计系统
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?"? 2.2a2.I1 64.test of control 控制测试
pyJOEL]1F 0F'UFn>{ 65.walk-through test 穿行测试
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66.communication 沟通
!Jnw_) )&!@O$RS8( 67.flow chart 流程图
Cwf$`?|W KrG6z#)Uz 68.reperformance of internal control 重新执行
IX?%H!i }V,M0b> 69.audit evidence
审计证据
je3n'^m $<mL2$.L~ 70.substantive procedures 实质性程序
>:E-^t% wO)KQ~ yX 71.assertions 认定
(jFE{M$- ;rAW3 72.esistence 存在
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73.occurrence 发生
<qY>d,+E' #%tL8/K* 74.completeness 完整性
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t@W 75.rights and obligations 权利和义务
=,G(1# 3Dv koV 76.valuation and allocation 计价和分摊
E'6P>6l5 !Qa7- 77.cutoff 截止
"FvlZRfXj Ao0PFY 78.accuracy 准确性
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79.classification 分类
%,D%Q~ (kOv 80.inspection 检查
OVf|4J/Yx ]3jH^7[? 81.supervision of counting 监盘
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l'k_<a* )p9n|C 82.observation 观察
XPTB,1g+f rqJj!{<B 83.confirmation 函证
Nj8)HR 'p]qN;`'O$ 84.computation 计算
)pa|uH+N *3($s_r> 85.analytical procedures 分析程序
j=>Gfo :]hfmWC 86.vouch 核对
u5M{s;{11r --)[>6)I 87.trace 追查
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88.audit sampling 审计抽样
RE$-{i (oEA)yc| 89.error 误差
!,uw./8@Ku jzMGRN/67 90.expected error 预期误差
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:I 92.sampling risk 抽样风险
t}l<#X5 $,42h 93.non- sampling risk 非抽样风险
y-k-E/V} <sOB j' 94.sampling unit 抽样单位
['1?'* N3RwcM9+; 95.statistical sampling 统计抽样
5L#M7E G[,VPC= 96.tolerable error 可容忍误差
DR8dJ# 7IH{5o\e 97.the risk of under reliance 信赖不足风险
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$[ MWf%Lh;R 98.the risk of over reliance 信赖过度风险
Wfy+7$14M 6V/mR~F1r 99.the risk of incorrect rejection 误拒风险
li^E$9oWC w2GY,,R 100. the risk of incorrect acceptance 误受风险
0AenDm@9 0g4cyK~n] 101.working trial balance 试算平衡表
%SXqJW^: ~<LI p%5( 102.index and cross-referencing 索引和交叉索引
c2"OpI OYy8u{@U: 103.cash receipt 现金收入
JJXf%o0yq k2;yl_7 104.cash disbursement 现金支出
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+I 106.bank reconciliation 银行存款余额调节表
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资产负债表日
-xlI'gNg7 lom4z\6 108.net realizable value 可变现净值
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.&xc2sRZ $MHc4FE[ 110.sale invoice 销售发票
1'U-n{fD ;H.r6 111.price list 价目表
EIAT*l :NW FMiYZ1^r 112.positive confirmation request 积极式询证函
K\PS$ Lm/^ 8V+ 113.negative confirmation request 消极式询证函
4" @yGXUb zi'?FM[f) 114.purchase requisition 请购单
pQD8#y)` C ;F5%X\t- 115.receiving report 验收报告
3%k+<ho( m6}"g[nN 116.gross margin 毛利
iC">F.9# Z1zC@z4sUj 117.manufacturing overhead 制造费用
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eZHi6v)i ;lldxS 119.inventory-taking 存货盘点
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@m3 }v{F9dv 120.bond certificate 债券
Cv3H%g+as :iJ= 9 121.stock certificate 股票
99x]DY s_|wvOW)' 122.audit report 审计报告
aG!!z> f|EWu 123.entity 被审计单位
e_e|t>nQ /D~:Ufw 124.addressee of the audit report 审计报告的收件人
f;*\y!|lg~ w t}a`hxu 125.unqualified opinion 无保留意见
~lMsD~$sO h&XyMm9C 126.qualified opinion 保留意见
'RhMzPmY> }x+{=%~N 127.disclaimer of opinion 无法表示意见
L/shF}< /lUb9&yV 128.adverse opinion 否定意见
!Bd2$y. [}Nfs3IlBw 查看《
注会考试《审计》中的128个英文单词(一) 》
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