61.assessed level of material misstatement risk 重大错报风险的评估水平
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{ Y]^*mc0fE 62.simall business 小规模企业
q(csZ\e= zqURnsJ 63.accounting system
会计系统
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_W'-B 64.test of control 控制测试
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37U @4KKm@(p85 65.walk-through test 穿行测试
>FS%-eI6 #DARZh U) 66.communication 沟通
7HQL^Q $5\!ws<cZ 67.flow chart 流程图
KS1udH^Zc nE?:nJ|%E 68.reperformance of internal control 重新执行
nf[KD,f Qmb+%z 69.audit evidence
审计证据
]HB1JJiS~ SL`; `// 70.substantive procedures 实质性程序
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[mNu m3e 71.assertions 认定
&/:c?F?l ,% 'r:@' 72.esistence 存在
2Dt^W.! \}%_FnP0ZU 73.occurrence 发生
sva-Sd8 t=My=pG 74.completeness 完整性
0M)\([W9& P)XR9&o': 75.rights and obligations 权利和义务
/x]^Cqe 9UV}`UM3V 76.valuation and allocation 计价和分摊
XH0o8\. mM2I 77.cutoff 截止
m- a': E{QjmlXQ< 78.accuracy 准确性
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:2ba 79.classification 分类
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9R 80.inspection 检查
M+^ NF\ ]Nw]po+ 81.supervision of counting 监盘
Wb#<ctM> R4'>5.M 82.observation 观察
t-n'I/^5 wDSwcNS 83.confirmation 函证
-e?n4YO*\ Z-pZyDz 84.computation 计算
,aq>9\pi I 9?X 85.analytical procedures 分析程序
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,?g Tr4\ `a-i 86.vouch 核对
XMykUr e| U%Hcck' 87.trace 追查
A|@d{g m6H+4@Z-;( 88.audit sampling 审计抽样
9b&;4Yq!f Oiqc]4TL 89.error 误差
>WJQxL4 F&^&"(H} 90.expected error 预期误差
K6)IBV; 3q@H8%jcw 91.population 总体
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Rz 92.sampling risk 抽样风险
+W$uHQq ^vv1cft 93.non- sampling risk 非抽样风险
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D 94.sampling unit 抽样单位
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%{l j~=<O<P 95.statistical sampling 统计抽样
s&CK O*N:.|dUw 96.tolerable error 可容忍误差
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zE>^~ 97.the risk of under reliance 信赖不足风险
#,FXc~ V > PL}7f&: 98.the risk of over reliance 信赖过度风险
y5D3zqCG C43I(.2g 99.the risk of incorrect rejection 误拒风险
OwgPgrV sya!VF]` 100. the risk of incorrect acceptance 误受风险
mi5bk>o 6/p9ag] 101.working trial balance 试算平衡表
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,I% v 102.index and cross-referencing 索引和交叉索引
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Lt_(S?Z` 103.cash receipt 现金收入
^vzXT>t-M MCIuP`sC| 104.cash disbursement 现金支出
9Uz2j$p7 Nr"GxezU+A 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
{}gL*2:EW$ ADP3Nic 107.balance sheet date
资产负债表日
)7AjRtb!/ 4(Y-TFaf 108.net realizable value 可变现净值
unnuSW#v= ycEp,V;[Z 109.storeroom 仓库
!:uh? RW naeppBo 110.sale invoice 销售发票
j xq89x 5-'Z.[ImB? 111.price list 价目表
*$JS}Pax V,\}|_GY 112.positive confirmation request 积极式询证函
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'vjU6gW 113.negative confirmation request 消极式询证函
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%1bdc @00&J~D 114.purchase requisition 请购单
_0\wyjjU qjf4G[]! 115.receiving report 验收报告
=NPo<^Lae i\4d d)p- 116.gross margin 毛利
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117.manufacturing overhead 制造费用
MRK3Cey} % jCg4$),b 118.material requisition 领料单
>=1UhHFNI {t:*Xu 119.inventory-taking 存货盘点
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@BSC. 120.bond certificate 债券
/"R{1 &s\/Uq 121.stock certificate 股票
,W_".aguX O31.\ZR2 122.audit report 审计报告
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123.entity 被审计单位
N]|)O]/[ 0nR_I^ 124.addressee of the audit report 审计报告的收件人
PA,\o8]x ^~bAixH^k 125.unqualified opinion 无保留意见
:D !/.0 Oe k$f,J- 126.qualified opinion 保留意见
FuFICF7+C H]M[2C7#N 127.disclaimer of opinion 无法表示意见
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g\a q#QV 128.adverse opinion 否定意见
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!q:6& 查看《
注会考试《审计》中的128个英文单词(一) 》
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