61.assessed level of material misstatement risk 重大错报风险的评估水平
;Y\,2b, xh wNZ7(W.U 62.simall business 小规模企业
L nGSYrx1 7Cf(y'w^ 63.accounting system
会计系统
B*IDx`^Y gwJu&HA/ 64.test of control 控制测试
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"V 65.walk-through test 穿行测试
v%5(- &u-Bu;G.e 66.communication 沟通
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@:B1 67.flow chart 流程图
d}_c( T#7^6Ks+1 68.reperformance of internal control 重新执行
OB22P% L:-lqag! 69.audit evidence
审计证据
V-jL`(JF% ]6 wi 70.substantive procedures 实质性程序
=L%3q <]p 03@|dN 71.assertions 认定
EB<q. n bk(FD6 72.esistence 存在
<>s\tJ MFuI&u!g: 73.occurrence 发生
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<\ h>0<@UP 74.completeness 完整性
"M^W:4_ ,np`:fBMy 75.rights and obligations 权利和义务
0h4}RmS Bq_P?Q+\ 76.valuation and allocation 计价和分摊
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"~C#DZwt{ p)xI5,b$9 78.accuracy 准确性
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K'Ep[ 79.classification 分类
"|`9{/] 0!`7kZrN 80.inspection 检查
9'g{<(R] _9|@nUD 81.supervision of counting 监盘
7G/|e24 ^1=|(Z/ 82.observation 观察
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83.confirmation 函证
XS8~jBjx -oBas4J 84.computation 计算
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\/y a] =\h'S 85.analytical procedures 分析程序
c0q) H^;S}<pxW 86.vouch 核对
#l# [\6 es+_]:7B9 87.trace 追查
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Pom. NP'Ke: 88.audit sampling 审计抽样
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/2 myOX:K* 89.error 误差
kDY]>v I A#*T` 90.expected error 预期误差
EZQ+HECpK cjC6\.+l3 91.population 总体
u%T$XG 5|G3t`$pa 92.sampling risk 抽样风险
Z !25xqNCd =GKYroNM 93.non- sampling risk 非抽样风险
XqS*;Zj0 Bye@5D 94.sampling unit 抽样单位
Dh(T)yc VfqY_NmgC 95.statistical sampling 统计抽样
>"g<-!p@ ak8^/1*@ 96.tolerable error 可容忍误差
]!G>8Rc G4%M$LJh 97.the risk of under reliance 信赖不足风险
1 lCikS^c m4U+,|Fa 98.the risk of over reliance 信赖过度风险
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E~Sg7\ 99.the risk of incorrect rejection 误拒风险
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Am%a4{b 100. the risk of incorrect acceptance 误受风险
aU<D$I J*~2:{=% 101.working trial balance 试算平衡表
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*O{*2 QC5f:BwM 102.index and cross-referencing 索引和交叉索引
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W 103.cash receipt 现金收入
4Re@ QOZ pebx#}]p- 104.cash disbursement 现金支出
u4,X.3V]A K1/gJ9+(\ 105.bank statement 银行对账单
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SG:7m@ 106.bank reconciliation 银行存款余额调节表
Z++Z@J " }d3N`TT 107.balance sheet date
资产负债表日
X]pWvQ Q] +V);'"L 108.net realizable value 可变现净值
UG"6RW @ ]AZ\5C-J 109.storeroom 仓库
opcR~tg@r Ns|V7|n] 110.sale invoice 销售发票
EOPS? @ /=YqjZTCq 111.price list 价目表
MHnf\|DX Pm#x?1rAj 112.positive confirmation request 积极式询证函
3Da,]w< #ON#4WD? 113.negative confirmation request 消极式询证函
/x:(SR2, j`|^s}8t 114.purchase requisition 请购单
F;Q_*0mIQ UC+7-y, 115.receiving report 验收报告
mU3Y) by|?g8 116.gross margin 毛利
eN|HJ= vpeBQ=2\ 117.manufacturing overhead 制造费用
-_EY$?4 SGBVR ^ 118.material requisition 领料单
%EVV-n@ Ck3QrfM 119.inventory-taking 存货盘点
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120.bond certificate 债券
*qO]v9 j WpJD=C% 121.stock certificate 股票
iFnOl*TC W7TXI~7 122.audit report 审计报告
l~fh_IV1 OC?Zw@ 123.entity 被审计单位
cVB|sYdf +24|_Lx0 124.addressee of the audit report 审计报告的收件人
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ET18b 'Vm5Cs$ 125.unqualified opinion 无保留意见
)RA\kZ " |C$:]MZx 126.qualified opinion 保留意见
!c4)pMd @~$F;M=.* 127.disclaimer of opinion 无法表示意见
1!>bhH}{D 6^]`-4*W 128.adverse opinion 否定意见
b(|%Gbg@c pcRF:~TE 查看《
注会考试《审计》中的128个英文单词(一) 》
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