61.assessed level of material misstatement risk 重大错报风险的评估水平
t_o['F Y1OCLnK~ 62.simall business 小规模企业
{+] [5<q \K5DOM "# 63.accounting system
会计系统
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U_Vs.M.p MX$0Op 65.walk-through test 穿行测试
FEW14U'O %aHB"vi6 66.communication 沟通
VrHv)lUr r/YMLQ 67.flow chart 流程图
ohRjvJ'v| IoxgjUa 68.reperformance of internal control 重新执行
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审计证据
TITKj?*o PY_u/<u 70.substantive procedures 实质性程序
|LRedD7n lG9bLiFY 71.assertions 认定
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m^0}$V UvJ}b 72.esistence 存在
I&2c&yO B\=L3eL<D 73.occurrence 发生
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L E-4b[xNj*+ 74.completeness 完整性
&:;:"{t}Do dz:E? 75.rights and obligations 权利和义务
lAS#874dE n4s+>|\M 76.valuation and allocation 计价和分摊
YpWPz %`: hcgMZT!<5 77.cutoff 截止
Us)Z^s |WQBDB`W 78.accuracy 准确性
18|m)(W SOs:]U-T3 79.classification 分类
<Q3oT cbNTj$'b2u 80.inspection 检查
-c_74c50 GD&uQ`Y5 81.supervision of counting 监盘
VEH&&@d O_2pIbh 82.observation 观察
z#zI1Am(O %oF}HF. 83.confirmation 函证
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=(!\:[D 84.computation 计算
5 f@)z"j &SIq2>Q A 85.analytical procedures 分析程序
)YYf1o[+ #9B)Xx!g 86.vouch 核对
&VhroHO &x=.$76 87.trace 追查
HeK/7IAqp ^T( .k= 88.audit sampling 审计抽样
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h&IPU S 89.error 误差
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d:_t-ZZo 90.expected error 预期误差
-0d0t! 5Iy|BRU(% 91.population 总体
_mzW'~9wN 5<iV2Hx 92.sampling risk 抽样风险
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OBk wa(8Hl|Y 93.non- sampling risk 非抽样风险
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a_[Eh fE Yw22z #K 95.statistical sampling 统计抽样
}wWKFX ,oORW/0iS 96.tolerable error 可容忍误差
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jPC[_g 97.the risk of under reliance 信赖不足风险
aC^\(wp[ pe0F0Ruy 98.the risk of over reliance 信赖过度风险
Y_Eb'*PY a[v0%W ]u 99.the risk of incorrect rejection 误拒风险
`Y+J-EQ )) Zf|86N 100. the risk of incorrect acceptance 误受风险
x[4`fM.m* ~Xw"}S5 101.working trial balance 试算平衡表
Gn22<C/ JHW"-b 102.index and cross-referencing 索引和交叉索引
4]rnY~ )r';lGh2# 103.cash receipt 现金收入
Q;MT"=RW V@\gS"Tu 104.cash disbursement 现金支出
7.-V-?i kHkpx52 105.bank statement 银行对账单
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kgV_<M| 106.bank reconciliation 银行存款余额调节表
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资产负债表日
Bm.afsM; \/E>4)MD y 108.net realizable value 可变现净值
MtM%{=&_ r~[Ia!U ? 109.storeroom 仓库
ke{8 ^X~# Z<U6<{b 110.sale invoice 销售发票
OHv[#xGuV? +
O'3|M 111.price list 价目表
+U:$(UV'A s|@6S8E 112.positive confirmation request 积极式询证函
909?_v Pnw]Tm}g 113.negative confirmation request 消极式询证函
6~OoFm5 *v?`<)P# 114.purchase requisition 请购单
UT>s5C J`^ag' 115.receiving report 验收报告
J2d.f}- eD-#b| 116.gross margin 毛利
1h(0IjG8 L%">iQOG# 117.manufacturing overhead 制造费用
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>82@Q^O Wi>!{.}%A 119.inventory-taking 存货盘点
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-Y03 120.bond certificate 债券
()`7L|(`;q r[1i*b$ 121.stock certificate 股票
QpZ:gM_ tM2)k+fg 122.audit report 审计报告
7ByTnYe~S g$n7CXoT 123.entity 被审计单位
ckV`OaRw4 _a_7,bk5 124.addressee of the audit report 审计报告的收件人
NIh:DbE jNu9KlN 125.unqualified opinion 无保留意见
4f@o mAM 0fc/wfv< 126.qualified opinion 保留意见
c/Qt Ot uB |Ss 127.disclaimer of opinion 无法表示意见
_\=`6`b) gHhh>FFAq 128.adverse opinion 否定意见
W>!_|[a )iq-yjO6 查看《
注会考试《审计》中的128个英文单词(一) 》
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