61.assessed level of material misstatement risk 重大错报风险的评估水平
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U#d" F^=|NlU&% 62.simall business 小规模企业
>29eu^~nh T!hU37g h? 63.accounting system
会计系统
H3.WAg[` U"xI1fg%b 64.test of control 控制测试
m)q;eQs &Sc}3UI/F 65.walk-through test 穿行测试
O4&/g- 2WIbu-"l 66.communication 沟通
u+zq:2)H6 {nbD5 ? 67.flow chart 流程图
+MQf2|-- F,e_ ` 68.reperformance of internal control 重新执行
%&^F.JTt\ UG+wRX :dA 69.audit evidence
审计证据
sf?D4UdIH SF;;4og 70.substantive procedures 实质性程序
S[NV-)r= z1LATy 71.assertions 认定
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72.esistence 存在
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\<tnY 2&]UFg:8Q 73.occurrence 发生
@)m+O#a ;X\>oV3# 74.completeness 完整性
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zYG A{;b^IK 75.rights and obligations 权利和义务
/+J?Ep(_ D;<Qm,[ 76.valuation and allocation 计价和分摊
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mYb8 77.cutoff 截止
0ldde&!p wLU w'Ai 78.accuracy 准确性
xN}P0 RN3w{^Ll 79.classification 分类
E+"INX7 (>>pla^ 80.inspection 检查
N:clwmo PF!Q2t5c3 81.supervision of counting 监盘
m{x!uq $Kb-mFR 82.observation 观察
5<a)SP 0 T |'Ur# 83.confirmation 函证
mw`%xID* n\*>mp) 84.computation 计算
!HqIi@>8 $K ,rVTU 85.analytical procedures 分析程序
R8\y|p#c &6MGPh7T 86.vouch 核对
J(M0t~RZ \Ul*Nsw 87.trace 追查
J*,Ed51&7 =}r&>|rrJ 88.audit sampling 审计抽样
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;0a ssi{(}H/Jv 89.error 误差
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Uo@k9x 90.expected error 预期误差
>H5BY9]I q&Q* gEFK 91.population 总体
L|6c lGp ERGDo=j 92.sampling risk 抽样风险
`Xmf4 n1uJQt 93.non- sampling risk 非抽样风险
F>n<;< Y: KB"H 94.sampling unit 抽样单位
x7Ly, 0'BR Sa< 95.statistical sampling 统计抽样
C+r--"Z ?_W "=WpC 96.tolerable error 可容忍误差
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17 MY9?957F 97.the risk of under reliance 信赖不足风险
`W?aq]4x5 >eAlz4 98.the risk of over reliance 信赖过度风险
&!/L^Y*+ IDE@{Dy 99.the risk of incorrect rejection 误拒风险
Qh/yPOSm: s4MP!n?gB 100. the risk of incorrect acceptance 误受风险
$./JA)` [JMz~~F 101.working trial balance 试算平衡表
l%fnGe` _ 0gO2^m)W 102.index and cross-referencing 索引和交叉索引
!pw%l4]/t S][:b 103.cash receipt 现金收入
}[D~#Z!k cdzzS?$) 104.cash disbursement 现金支出
bMkn(_H)\ 0>Ki([3 105.bank statement 银行对账单
%>xW_5;Z fn#b3ee 106.bank reconciliation 银行存款余额调节表
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p: $L:g7?)k 107.balance sheet date
资产负债表日
0[PPVr: I.y|AQB 108.net realizable value 可变现净值
y"$|?187x B{s[SZ 109.storeroom 仓库
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110.sale invoice 销售发票
jW2z3.w \+Qx}bS{ 111.price list 价目表
4w]u: eU nm %ka4 112.positive confirmation request 积极式询证函
<diI*H<G y7d)[d*Mz 113.negative confirmation request 消极式询证函
CXCU5- A8c'CMEm 114.purchase requisition 请购单
,589/xTA@ )]>=Uo 115.receiving report 验收报告
h5Qxa$Oq Z9=Cw0( w? 116.gross margin 毛利
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vhWj_\m 118.material requisition 领料单
Qf>dfJ^q ! ~&X1,l1* 119.inventory-taking 存货盘点
t4h05 i w4(DR?[nC 120.bond certificate 债券
fB I \vu?$w 121.stock certificate 股票
rU.ew~ T`a [~: 122.audit report 审计报告
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js8uvZ i 123.entity 被审计单位
ru'Xet 2R2Z6} 124.addressee of the audit report 审计报告的收件人
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'r) .%WbXs 125.unqualified opinion 无保留意见
Xg,E;LSF8 tJHzhH) 126.qualified opinion 保留意见
N1#*~/sXh VCbnS191* 127.disclaimer of opinion 无法表示意见
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s 128.adverse opinion 否定意见
f*oL8"?u& )vuxy 查看《
注会考试《审计》中的128个英文单词(一) 》
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