61.assessed level of material misstatement risk 重大错报风险的评估水平
5o 5DG !ITM:% 62.simall business 小规模企业
1c#\CO1l y7:f^4 63.accounting system
会计系统
L-E?1qhP> yp$jLBA 64.test of control 控制测试
6>#8^{[ UakVmVN/P 65.walk-through test 穿行测试
qOy(dG g G\MeJSt* 66.communication 沟通
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drG |wv+g0]Pg^ 67.flow chart 流程图
AQ(n?1LU lMu9Dp 68.reperformance of internal control 重新执行
^`lrKk DFQ`(1Q 69.audit evidence
审计证据
:Bt,.uNC 4(P<'FK $ 70.substantive procedures 实质性程序
j0+D99{R %vy,A* 71.assertions 认定
@OT$* Qh z(Uz<*h8 72.esistence 存在
>SvS(N{ 'D`lVUB 73.occurrence 发生
*bYU=RS `3ha~+Goo! 74.completeness 完整性
zF^H*H !2HF|x$ 75.rights and obligations 权利和义务
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} oKGF'y?A> 76.valuation and allocation 计价和分摊
@.a59kP8X fA<os+*9i 77.cutoff 截止
D:j5/ * >gL&a#<S 78.accuracy 准确性
|,`"Omb9+m !m~r0M7 79.classification 分类
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}bc-9?i RAu(FJ 80.inspection 检查
k=kkF" &L?]w=* 81.supervision of counting 监盘
%hBwc#^ LNR1YC1c 82.observation 观察
( z)#}TC cE`qfz 83.confirmation 函证
#W/Ch"Kv ewn\'RLZ"@ 84.computation 计算
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~ZVH "2-D[rYZ 85.analytical procedures 分析程序
n+&8Uk AU)\ lyB 86.vouch 核对
_ ~yd PB"=\>]`N 87.trace 追查
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T /SM 7t_ 88.audit sampling 审计抽样
$Lbamg->E 'j{o!T0 89.error 误差
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rz+_ ucz~y!4L{ 90.expected error 预期误差
NQuqM`LSQ JBq6Qg 91.population 总体
-&1P2m/46 ](n)bF+ym 92.sampling risk 抽样风险
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9 o/a2n<4 93.non- sampling risk 非抽样风险
di+|` O 9^H.[t 94.sampling unit 抽样单位
6hR `sE m*B4a9f 95.statistical sampling 统计抽样
?-2s}IJO AFBWiuwI3 96.tolerable error 可容忍误差
Nc[N 11?O \Ezcr=0z{j 97.the risk of under reliance 信赖不足风险
|Bi7:w ^yl}/OD 98.the risk of over reliance 信赖过度风险
V'dw=W17V {0+WVZ4u 99.the risk of incorrect rejection 误拒风险
G `3{Q7k uJ0'`Q?6R9 100. the risk of incorrect acceptance 误受风险
tcl9:2/^] 6!itr" 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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5bj.!o dP_bFU zg 103.cash receipt 现金收入
f<rn't{ `bV&n!Y_ 104.cash disbursement 现金支出
EBL-+%J8 9(!AKKrr; 105.bank statement 银行对账单
NySa%7@CD %#&njP 106.bank reconciliation 银行存款余额调节表
(dyY@={q Nr*X1lJ6 107.balance sheet date
资产负债表日
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x`K7$) 6;s[dw5T 108.net realizable value 可变现净值
+`1~zcu tEo-Mj5: 109.storeroom 仓库
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XN;I,p 110.sale invoice 销售发票
nnT#S c1a$J` 111.price list 价目表
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< tq'ri-c&b 112.positive confirmation request 积极式询证函
FZ]+(Q"]: [iO8R-N8d 113.negative confirmation request 消极式询证函
o6~JAvw 0nkC%j 114.purchase requisition 请购单
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">6 115.receiving report 验收报告
9MI9$s2y 7hPwa3D^ 116.gross margin 毛利
:IJ<Mmb U~?mW,iRL 117.manufacturing overhead 制造费用
s>\^dtG7 -z-yk~F 118.material requisition 领料单
/|}yf/^9X ),Yk53G6c 119.inventory-taking 存货盘点
+|X`cmnuU (4ZO[Ae 120.bond certificate 债券
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#QcRN?s 121.stock certificate 股票
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6`7bk35B ibwV#6 123.entity 被审计单位
{=Jo!t;f 4<E <sD 124.addressee of the audit report 审计报告的收件人
$X/'BCb +%K~ 125.unqualified opinion 无保留意见
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d8\ Jg 126.qualified opinion 保留意见
Qhc;Zl olxxs( 127.disclaimer of opinion 无法表示意见
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!%E\` 128.adverse opinion 否定意见
W1)<!nwA OA\]|2 : 查看《
注会考试《审计》中的128个英文单词(一) 》
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