61.assessed level of material misstatement risk 重大错报风险的评估水平
!#W3Q oE2VJKs<B 62.simall business 小规模企业
gSf> +| 7 4&{GCL 63.accounting system
会计系统
4~8-^^ "<f?.l\+ 64.test of control 控制测试
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;)W+R 65.walk-through test 穿行测试
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gl( s#8T46? 66.communication 沟通
43 <i3O p*Yx1er1 67.flow chart 流程图
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Yb]9MX 68.reperformance of internal control 重新执行
%a:T9v @ZrNV*&< 69.audit evidence
审计证据
f1?%p)C J|@D @\?7 70.substantive procedures 实质性程序
DghqSL^s ,?`kYPZ 71.assertions 认定
I3}]MAE [;o>q;75Jz 72.esistence 存在
",#Ug"|2 <fA}_BH%] 73.occurrence 发生
ooP{Q r A,(9|#%L 74.completeness 完整性
P*OT&q O@w_"TJP/z 75.rights and obligations 权利和义务
zMM~4?4 ]z| 2 76.valuation and allocation 计价和分摊
lHHx D Sz]1`%_H/ 77.cutoff 截止
e@S\7Ks a^ys7UV 78.accuracy 准确性
rq\<zx]au d/awQXKe7 79.classification 分类
oel?w e6 pbIVj3-lY 80.inspection 检查
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Gp} [fELf(;( 81.supervision of counting 监盘
`LKf$cx(A XQmg^x[,A 82.observation 观察
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GiXs`Yt| !89hO4 0r 84.computation 计算
rFUd G>jC+0nkry 85.analytical procedures 分析程序
f zL5C2d ?FEh9l)d\ 86.vouch 核对
DF-.|-^9I !lA~;F 87.trace 追查
_1WA:7$C Y{Lxo])e 88.audit sampling 审计抽样
NbCIL8f] 5H|7DVG 89.error 误差
OYb:);o,iE 1u(n[<WtT_ 90.expected error 预期误差
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91.population 总体
W@zuN)U Z|)1 ftcC 92.sampling risk 抽样风险
#&?}h)Jr' D 5:'2i 93.non- sampling risk 非抽样风险
"v0SvV<7 1N5lI97j 94.sampling unit 抽样单位
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A 6\.LG4@LO 95.statistical sampling 统计抽样
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8 96.tolerable error 可容忍误差
2 OqEyXh DG&aFmC 97.the risk of under reliance 信赖不足风险
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W1ndb: 98.the risk of over reliance 信赖过度风险
L:Mjd47L 4$U^)\06W 99.the risk of incorrect rejection 误拒风险
pd.unEWwF &5G@YQD1e 100. the risk of incorrect acceptance 误受风险
8@RJ> @2hOy@V 101.working trial balance 试算平衡表
!XM*y <Q`3;ca^ 102.index and cross-referencing 索引和交叉索引
ou`KkY|| #q-fRZ:P 103.cash receipt 现金收入
Vl>KeZ+ $Zkk14 104.cash disbursement 现金支出
/}iBrMD{[ hF`<I.z} 105.bank statement 银行对账单
{kb7u5- C}DIm&)) 106.bank reconciliation 银行存款余额调节表
xr7M#n ,)aUp4* 107.balance sheet date
资产负债表日
xuVc1jJH BN&}g}N 108.net realizable value 可变现净值
x3.,zfWs `O;4b#!g 109.storeroom 仓库
5g$>J)Ry vo2GFo 110.sale invoice 销售发票
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5w+&plIJ 111.price list 价目表
|WfL'_?$ X|QokAR{$> 112.positive confirmation request 积极式询证函
j |o&T41 _N>#/v)Yi 113.negative confirmation request 消极式询证函
&] xtx>qg< A..`?oGj 114.purchase requisition 请购单
FN (O ;18u02z^ 115.receiving report 验收报告
`U>2H4P u`Y~r<?P( 116.gross margin 毛利
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gCR 117.manufacturing overhead 制造费用
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r8 118.material requisition 领料单
bD|VT $H]NC-\+> 119.inventory-taking 存货盘点
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TM 121.stock certificate 股票
Np+pJc1 WN#2<XjG 122.audit report 审计报告
-w5sXnS !@y/{~Gu 123.entity 被审计单位
Q~P|=* y7GgTC/H 124.addressee of the audit report 审计报告的收件人
*Tr{a_{~C HS\'{4P 125.unqualified opinion 无保留意见
vL^ +X`.td h(4\k?C5 126.qualified opinion 保留意见
4mpcI P:3o}CB1I 127.disclaimer of opinion 无法表示意见
82?LZ?!PD vg_PMy\ 128.adverse opinion 否定意见
oJ/=&c \ Z5160 查看《
注会考试《审计》中的128个英文单词(一) 》
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