61.assessed level of material misstatement risk 重大错报风险的评估水平
3*%+NQIj /[>_Ry, 62.simall business 小规模企业
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63.accounting system
会计系统
-t<1A8% "\;n t5L 64.test of control 控制测试
;DZj.|Sj+ p(GI02|n 65.walk-through test 穿行测试
w0$+v/ ^5~x*=_ 66.communication 沟通
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H'PP~ 67.flow chart 流程图
7vPGb:y 16I[z+RG 68.reperformance of internal control 重新执行
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67T.qX2I$ 69.audit evidence
审计证据
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R 70.substantive procedures 实质性程序
_hJ+8B^` kl1Q: 71.assertions 认定
n'pJl U5cbO{\3I 72.esistence 存在
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'" %UooZO 73.occurrence 发生
!JDuVqW 3''Kg<k,I 74.completeness 完整性
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>CJ 75.rights and obligations 权利和义务
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q5c -3d`e2^&} 76.valuation and allocation 计价和分摊
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M54czo=l 77.cutoff 截止
`]19}GK~xo l>i:M#z& 78.accuracy 准确性
A`(Cuw-o jc>B^mqx 79.classification 分类
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-8]4p:: 80.inspection 检查
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gV:0&g\v 81.supervision of counting 监盘
c-.F{~ /s(PFN8#Y 82.observation 观察
;&?ITV 'MyJw*%b] 83.confirmation 函证
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W-b3R:1> z8D,[` 84.computation 计算
Ei<+{P(t0 qnd] UUA^ 85.analytical procedures 分析程序
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}/& #sv}%oV,F 86.vouch 核对
W S9:*YH u0[O /G 87.trace 追查
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%c U" 88.audit sampling 审计抽样
jt3W.^6HO T# tFzbr 89.error 误差
F$:mGyl5_ I%j]p Y4 90.expected error 预期误差
[%Dh0hOg ?"}U?m= 91.population 总体
_m#TL60m V j)"?|V 92.sampling risk 抽样风险
Qd?S~3XT JiA1yt 93.non- sampling risk 非抽样风险
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#:MoZw`rlw 94.sampling unit 抽样单位
xAn|OSe Ia^/^> 95.statistical sampling 统计抽样
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\ 96.tolerable error 可容忍误差
4l/~::y B(-F|q\ 97.the risk of under reliance 信赖不足风险
P=9sP:[f6 ;gRPTk$X3 98.the risk of over reliance 信赖过度风险
W^H[rX}= `I|Y7GoUO 99.the risk of incorrect rejection 误拒风险
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\ %uP/v\l 100. the risk of incorrect acceptance 误受风险
+$^[r dW^#}kN7V 101.working trial balance 试算平衡表
"JYWsE to\$'2F"q 102.index and cross-referencing 索引和交叉索引
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X `soQp2h- 103.cash receipt 现金收入
8h|~>v D9r;Ys% 104.cash disbursement 现金支出
diw5h};W 8Tc:TaL 105.bank statement 银行对账单
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p )B5U0iIi 106.bank reconciliation 银行存款余额调节表
w;Pe_m7\EO N,cj[6;T% 107.balance sheet date
资产负债表日
K~8!Gh{h] I=K<%. 108.net realizable value 可变现净值
;/^O7KM- Lg6>\Z4 109.storeroom 仓库
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<>`G0 <|a9r: [ 110.sale invoice 销售发票
m{6*ae mj2sbRiSR= 111.price list 价目表
mx^rw*'JGC J \I`# 112.positive confirmation request 积极式询证函
{JcMJZ3 Fi+,omB& 113.negative confirmation request 消极式询证函
1a},(ZcdX IS!]!s'EI 114.purchase requisition 请购单
p*Hf<)} LFQPysC 115.receiving report 验收报告
7q^a@5f BG M""X_~&I" 116.gross margin 毛利
.lppT)P o6:p2W 117.manufacturing overhead 制造费用
-.vNb!= sJLJVSv8c 118.material requisition 领料单
!=+hU/e \88IFE 119.inventory-taking 存货盘点
MCfDR#a }/.b@`Dh; 120.bond certificate 债券
k%cT 38V* of.=n 121.stock certificate 股票
*wz6 2p Z9PG7h 122.audit report 审计报告
5CM]-qbf@ S L%lY 123.entity 被审计单位
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0. 124.addressee of the audit report 审计报告的收件人
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d'} 125.unqualified opinion 无保留意见
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zQ,ymfT 126.qualified opinion 保留意见
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3= 127.disclaimer of opinion 无法表示意见
N6S}u@{J~N 5A"OL6ty 128.adverse opinion 否定意见
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k 查看《
注会考试《审计》中的128个英文单词(一) 》
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