61.assessed level of material misstatement risk 重大错报风险的评估水平
j<* st7\k]J\ 62.simall business 小规模企业
Q4;%[7LU 'R-Ly^:Qd 63.accounting system
会计系统
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k] n0\k(@+k 64.test of control 控制测试
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-.h /m"#uC!\ 65.walk-through test 穿行测试
}q$6^y U{`Q_Uw@$: 66.communication 沟通
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67.flow chart 流程图
_VjfjA<c8 \Fh#CI 68.reperformance of internal control 重新执行
a+-X\qN xr*%:TwCta 69.audit evidence
审计证据
SlaHhq3 {M_*hR;lL 70.substantive procedures 实质性程序
13JZ\`ceb e>zv+9'Q 71.assertions 认定
a1Kh nO\c4#ce 72.esistence 存在
B2kKEMdGg 1WP(=7$. 73.occurrence 发生
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*% 74.completeness 完整性
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`/R #9/^)^k 75.rights and obligations 权利和义务
LvPcH q,Nhfo( 76.valuation and allocation 计价和分摊
n5NwiSE #$
dEg 77.cutoff 截止
Yk^clCB{A( RE<s$B$[ 78.accuracy 准确性
o9XT_!Cwg i"_@iN0N 79.classification 分类
W"meH~[Cp ahUc;S:v# 80.inspection 检查
<i$ud&D <Pnz$nH:e 81.supervision of counting 监盘
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KlC 82.observation 观察
Ovhd%qV;Y L|`(u 83.confirmation 函证
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;1MRBk, 84.computation 计算
K2o\+t r7zS4;b 85.analytical procedures 分析程序
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'' 86.vouch 核对
a W9_[#z5 +EOd9.X\~ 87.trace 追查
bd;?oYV~ X+%5q =N 88.audit sampling 审计抽样
DGJt$o=&@ %+bw2;a6 89.error 误差
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Be ?l/+*/AR; 90.expected error 预期误差
L#~z# O/ih9, 91.population 总体
[dIlt"2fV 0_f6Qrcj 92.sampling risk 抽样风险
,3,(/%=k %NH{%K, 93.non- sampling risk 非抽样风险
xsERn F>` XIRvIwO 94.sampling unit 抽样单位
>"|"Gy ( x!`~+f.6 95.statistical sampling 统计抽样
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v 8`Iz%rw&(J 96.tolerable error 可容忍误差
JBMJR }1BpIqee 97.the risk of under reliance 信赖不足风险
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"^ -RBH5+SS2 98.the risk of over reliance 信赖过度风险
@\?QZX(H ;Ob`B@!=b 99.the risk of incorrect rejection 误拒风险
x&d:V %4I13|<A` 100. the risk of incorrect acceptance 误受风险
1=Y pNXX V+>.Gf 101.working trial balance 试算平衡表
"V>p XdV(=PS!a@ 102.index and cross-referencing 索引和交叉索引
x*a^msY% ]1dnp]r 103.cash receipt 现金收入
>mCS`D8 di|5|bn7 104.cash disbursement 现金支出
"bmWr) S7kZpD$ 105.bank statement 银行对账单
4iC=+YUn D:.1Be`Tv 106.bank reconciliation 银行存款余额调节表
+AkMU|6 zcCGREe= 107.balance sheet date
资产负债表日
Rdj/n : P~9y}7Q\0 108.net realizable value 可变现净值
v[!ZRwk4w3 !wr2OxK* 109.storeroom 仓库
jA,|.P> Q$:>yveR* 110.sale invoice 销售发票
+2Wijrn 586lN22xM 111.price list 价目表
0UN65JBuD ?L(y8b}F( 112.positive confirmation request 积极式询证函
>pj)va[Q yN:U"]glC 113.negative confirmation request 消极式询证函
8=DZ;]XD. 3x3 =ke! 114.purchase requisition 请购单
JL:\\JT. $
(N+E,XB 115.receiving report 验收报告
R$M>[Kjn *'\xlsp# 116.gross margin 毛利
F&)(G\ o?((FW5.; 117.manufacturing overhead 制造费用
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O^EU bVW2Tjc: 118.material requisition 领料单
+I[Hxf ~ >>R,P
Ow- 119.inventory-taking 存货盘点
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Jknit 120.bond certificate 债券
i$"M'BG -XMWN$Ah 121.stock certificate 股票
?7cT$/4 5"^Z7+6 122.audit report 审计报告
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cZ, 123.entity 被审计单位
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f@ i564<1`x 124.addressee of the audit report 审计报告的收件人
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\ 125.unqualified opinion 无保留意见
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ZO\x|E!b 126.qualified opinion 保留意见
7CV}QV}G i+4!nf{K 127.disclaimer of opinion 无法表示意见
8%#pv} k^e;V`( 128.adverse opinion 否定意见
%Z!3[.%F Qm5Sf=E7Q 查看《
注会考试《审计》中的128个英文单词(一) 》
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