61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
P}iE+Z3 !WlH'y-I 63.accounting system
会计系统
V`5O{Gg Iu{V,U 64.test of control 控制测试
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V:M{Nu& 65.walk-through test 穿行测试
hH.G#-JO BtZ yn7a 66.communication 沟通
}V>T M{ Om&Dw|xG8 67.flow chart 流程图
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XppOU 68.reperformance of internal control 重新执行
!-bB559Nv iZ%yd- 69.audit evidence
审计证据
6!o1XQr=Z }H4RR}g 70.substantive procedures 实质性程序
$b\P|#A 1C.VnzRnJ 71.assertions 认定
M|-)GvR$J A&{Nh` q 72.esistence 存在
2%1hdA< [QTV9 73.occurrence 发生
?2a $*( k)u[0} 74.completeness 完整性
sLFl!jX Ac6=(B 75.rights and obligations 权利和义务
U*:!W=XN }u|q0>^8 76.valuation and allocation 计价和分摊
9uY'E'm* 58K5ZZG 77.cutoff 截止
E^PB)D(. ?%86/N> 78.accuracy 准确性
^.tg 7%dJ GILfbNcd 79.classification 分类
4Hg9N} e!`i3KYn" 80.inspection 检查
(hsl~Jf d-m7}2c 81.supervision of counting 监盘
g}i61( N [@?gFtT 82.observation 观察
zi:BF60]= 0V]s:S 83.confirmation 函证
$M#>9QHhc @o^Ww 84.computation 计算
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EX>"E 85.analytical procedures 分析程序
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m0{*-[| p<2,=*2 86.vouch 核对
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OSJ$d 87.trace 追查
h![#;>( Jwp7gYZ 88.audit sampling 审计抽样
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E7 l,:F 89.error 误差
l~.-e^p? WHI`/FM 90.expected error 预期误差
]k(]qZ K^$=dLp 91.population 总体
DJir { \F *A< 5*Db:F 92.sampling risk 抽样风险
r>\bW)e BHw, 4#F1; 93.non- sampling risk 非抽样风险
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y^_ 94.sampling unit 抽样单位
1}37Q&2 M;NX:mX9 95.statistical sampling 统计抽样
k8Xm n6X HThcn1u~^b 96.tolerable error 可容忍误差
2oU_2P G`zm@QL 97.the risk of under reliance 信赖不足风险
.ByuN ;]fs'LH 98.the risk of over reliance 信赖过度风险
-+5>|N# uMv1O{ 99.the risk of incorrect rejection 误拒风险
P$sxr AEuG v}# 100. the risk of incorrect acceptance 误受风险
iUwzs&frd S$k&vc(0 101.working trial balance 试算平衡表
^&)|sP fLVAKn 102.index and cross-referencing 索引和交叉索引
f-d1KNY 9Ee'Cm 103.cash receipt 现金收入
l]cFqLp nd(S3rct& 104.cash disbursement 现金支出
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DCbko x :7IIvP 105.bank statement 银行对账单
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8L0%j 106.bank reconciliation 银行存款余额调节表
~v83pu1!2s B;WCTMy} 107.balance sheet date
资产负债表日
V+~Nalm O T Ge_G_'o 108.net realizable value 可变现净值
rH>)oThA# WKU=.sY 109.storeroom 仓库
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110.sale invoice 销售发票
b6 M 6^Sa; 111.price list 价目表
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112.positive confirmation request 积极式询证函
4 OX^( >3_Gw4S*H 113.negative confirmation request 消极式询证函
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LG4 8Eq7Sa 114.purchase requisition 请购单
!Uc T RI yEoV[K8k 115.receiving report 验收报告
Ru~j,|0r4 nOz.G" 116.gross margin 毛利
cAc@n6[`3 Z8oK2Dw 117.manufacturing overhead 制造费用
%IRi1EmN8 2m[<]$ 118.material requisition 领料单
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Wm3X[?V yZ`wfj$Jj 120.bond certificate 债券
MS]r:X6 r9lR|\Ax2U 121.stock certificate 股票
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&~ PT9*)9<L 122.audit report 审计报告
_y3Xb`0a :c[L3rJl 123.entity 被审计单位
+{UcspqM "Pf~iwfw 124.addressee of the audit report 审计报告的收件人
B]$GSEB 7=DdrG< 125.unqualified opinion 无保留意见
`g})|Gx c=+!>Z&i$G 126.qualified opinion 保留意见
A4ygW: 2|bn(QYz 127.disclaimer of opinion 无法表示意见
^KELKv,_ d M-%{ 128.adverse opinion 否定意见
-GgA&dh (khL-F 查看《
注会考试《审计》中的128个英文单词(一) 》
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