61.assessed level of material misstatement risk 重大错报风险的评估水平
xO?w8 *d qPqpRi 62.simall business 小规模企业
T9w;4XF 95LZG1]Rb 63.accounting system
会计系统
jkCa2!WQ'i hr3RC+ y 64.test of control 控制测试
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67.flow chart 流程图
>xrO W`p] NwPGH=V 68.reperformance of internal control 重新执行
5-'jYp/ Y3@\uM`2# 69.audit evidence
审计证据
r+%:rFeX +g/TDwyVH 70.substantive procedures 实质性程序
}dcXuX4{r Hl-!rP.?0 71.assertions 认定
_~~:@fy r9nH6 Md\ 72.esistence 存在
-OV:y],- u&{}hv&FY 73.occurrence 发生
EGpN@ )H=}bqn 74.completeness 完整性
p1~u5BE7O d&[Ct0!++u 75.rights and obligations 权利和义务
OXu*wl(z yKupPp); 76.valuation and allocation 计价和分摊
<ua` WRQr 12l-NWXf 77.cutoff 截止
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;KU^dH 7|$cM7_r 78.accuracy 准确性
6&,n\EXF T%0vifoQ_$ 79.classification 分类
qyi5j0)W 8 KDF*%7' 80.inspection 检查
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!J#oN+AR 81.supervision of counting 监盘
bu[PQsT 2?vjj:P+h 82.observation 观察
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;rwjqUDBz 83.confirmation 函证
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g-G;8x'n 84.computation 计算
D*7JE H}v.0R 85.analytical procedures 分析程序
~V#MI@]V~ GD*rTtDWn 86.vouch 核对
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=.>9 87.trace 追查
( X(61[Lu NMaZ+g!t( 88.audit sampling 审计抽样
w5/`_m! o>Fc.$ngZ 89.error 误差
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nh 90.expected error 预期误差
K|n%8hRy 4Js2/s 91.population 总体
%63zQFk 7kiZFHV 92.sampling risk 抽样风险
~!V5Ug_2 =*paa 93.non- sampling risk 非抽样风险
d7,ZpHt U`)\|\NY 94.sampling unit 抽样单位
eXs^YPi 5(9SIj^O 95.statistical sampling 统计抽样
kSL7WQe?j &Tc:WD 96.tolerable error 可容忍误差
2EO WbN}M ^Om0~)"q 97.the risk of under reliance 信赖不足风险
Rgstk/1 vR`#kxSdJ@ 98.the risk of over reliance 信赖过度风险
cy_'QS$W g=ehAg 99.the risk of incorrect rejection 误拒风险
o7:~C] gu1:%raXd 100. the risk of incorrect acceptance 误受风险
N@qP}/}8 qu8!fFQjYL 101.working trial balance 试算平衡表
E&;[E [ADSGnw 102.index and cross-referencing 索引和交叉索引
""~b1kEt ,Yp+&&p. 103.cash receipt 现金收入
o*]Tqx dM-qd` 104.cash disbursement 现金支出
d+caGpaR u"$=:GK 105.bank statement 银行对账单
m8j Q~OS st_.~m!/ 106.bank reconciliation 银行存款余额调节表
7dm:L'0 XY_hTHJ 107.balance sheet date
资产负债表日
|_6V+/?"?` 95XQ?% 108.net realizable value 可变现净值
ul@swp E{wnhsl{ 109.storeroom 仓库
biLNR"/E Os90fR 110.sale invoice 销售发票
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% 111.price list 价目表
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o .8GX8[t 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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N^9 _YK66cS3E/ 114.purchase requisition 请购单
;c/|LXc\ 2\4ammwT 115.receiving report 验收报告
cD%_+@GaU u# TNW. 116.gross margin 毛利
yjF;%A/0 icrcP ~$A 117.manufacturing overhead 制造费用
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N+=d 118.material requisition 领料单
=K\xE" < NRnE8: 119.inventory-taking 存货盘点
x]Pp|rHj 6*aU^#Hz6 120.bond certificate 债券
w=QlQ\ /g`!Zn8a 121.stock certificate 股票
mf W}^mu R9&3QRW| 122.audit report 审计报告
ZLGglT'EW> ;],Js1m 123.entity 被审计单位
s+-V^{Ht L-9AJk>V 124.addressee of the audit report 审计报告的收件人
: MEB] } 7WMF8(j5 125.unqualified opinion 无保留意见
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w paI}H# 126.qualified opinion 保留意见
'% if< / +^ cjdH* 127.disclaimer of opinion 无法表示意见
si,)!%b }> ]`#s 128.adverse opinion 否定意见
'>^!a!<G %MM)5MsB 查看《
注会考试《审计》中的128个英文单词(一) 》
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