61.assessed level of material misstatement risk 重大错报风险的评估水平
y~\oTJb T~='5iy| 62.simall business 小规模企业
,KFapz! hyFyP\u] 63.accounting system
会计系统
5@BBoeG HZ:6zH 64.test of control 控制测试
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l. 65.walk-through test 穿行测试
J_4!2v!6e ZEx}$<)_ 66.communication 沟通
8#g1P4 Bf8jPa/ 67.flow chart 流程图
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bz3;t zld#qG6 68.reperformance of internal control 重新执行
;4pYK@9w_ l~$+,U&XNe 69.audit evidence
审计证据
%B.yW`,X BGX.U\uc 70.substantive procedures 实质性程序
@8I4[TE WA&!;Zq 71.assertions 认定
&*aIEa^ EU+S^SyZi 72.esistence 存在
K>@+m m* kl 73.occurrence 发生
?snp8W-WB R)m'lMi| 74.completeness 完整性
@P?~KW6<| ~o~!+`@q 75.rights and obligations 权利和义务
]%u@TK7 fNW"+ <W 76.valuation and allocation 计价和分摊
?BZ PwGMs O*FUTZd( J 77.cutoff 截止
)`(p9@,V pz.JWCU1 78.accuracy 准确性
*(T:,PY 1 P!Yxeh 79.classification 分类
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[ 80.inspection 检查
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b?lD(fa& 81.supervision of counting 监盘
z)r=+ - {C N~S*m 82.observation 观察
N@Uy=?)ZJ lSVp%0jR 83.confirmation 函证
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VqrK7T 84.computation 计算
Eu@huN*/ |#cm`v 85.analytical procedures 分析程序
?q{,R" x#xFh0CA 86.vouch 核对
M:[ %[+6 $m-2HhqZ 87.trace 追查
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P# UKT%13CO4U 88.audit sampling 审计抽样
sl`s_$J dQA'($ 89.error 误差
%D%8^Zd_ Zy?Hi` 90.expected error 预期误差
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_C*fs<# Enn"hdI 92.sampling risk 抽样风险
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\kMefU 93.non- sampling risk 非抽样风险
|Sy<@oq {YAJBIvHV 94.sampling unit 抽样单位
_4U5 7`zHX&-W 95.statistical sampling 统计抽样
gv-xm 3yU.& k 96.tolerable error 可容忍误差
1Vrh4g.l 2q=AEv/ 97.the risk of under reliance 信赖不足风险
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n g4=pnK8 98.the risk of over reliance 信赖过度风险
ZQ%'`q\c ;S^'V 99.the risk of incorrect rejection 误拒风险
r") `Ph@yp mpU$+ 100. the risk of incorrect acceptance 误受风险
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6F9 101.working trial balance 试算平衡表
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s,XS -$cmG4 102.index and cross-referencing 索引和交叉索引
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WowN; 8<pzb}xK 103.cash receipt 现金收入
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+U7 t(NI-UXBp 104.cash disbursement 现金支出
8pIP /v1Q4mq 105.bank statement 银行对账单
j<VFn~*_ "/3'XOK| 106.bank reconciliation 银行存款余额调节表
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%Cs* p.v0D:@& 107.balance sheet date
资产负债表日
:t8b39 }@'$b<!B 108.net realizable value 可变现净值
ODNM+#}` =[cS0Sy 109.storeroom 仓库
dJeNbVd Ln')QN 110.sale invoice 销售发票
4:$4u@ 6}[I2F_^ 111.price list 价目表
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HLBkR>e 112.positive confirmation request 积极式询证函
*loOiM\5a /s-A?lw^2 113.negative confirmation request 消极式询证函
v^ /Q 8Q +3a?`Z 114.purchase requisition 请购单
C-8qj> `xz<>g9e 115.receiving report 验收报告
6Z`R#d #I y$3;$ R^ 116.gross margin 毛利
$2<d<Um~z BW"&6t#kA 117.manufacturing overhead 制造费用
=l.+,|ZH! u7xDau(c 118.material requisition 领料单
<BSc* 9Q ifo7%XPcg 119.inventory-taking 存货盘点
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A^bbid a6:x"Tv 120.bond certificate 债券
*=fr8 RZe'Kw - 121.stock certificate 股票
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QyhwG= s;1]tD 122.audit report 审计报告
it>r+% A<\JQ 123.entity 被审计单位
`)qVF,Z} bsd99-_(4 124.addressee of the audit report 审计报告的收件人
xAu/ UxD5eJJ 125.unqualified opinion 无保留意见
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{Tj 126.qualified opinion 保留意见
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c*`>9mv >HPdzLY? 128.adverse opinion 否定意见
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'd 查看《
注会考试《审计》中的128个英文单词(一) 》
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