61.assessed level of material misstatement risk 重大错报风险的评估水平
jmW7)jT8: FHI ;)wn= 62.simall business 小规模企业
lsNd_7k C$)onk 63.accounting system
会计系统
Pj%|\kbNs ^sWT:BDh 64.test of control 控制测试
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x]ot 2 65.walk-through test 穿行测试
"kqPmeI RViuJ; 66.communication 沟通
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7n"yp*" !jR=pI fq 67.flow chart 流程图
uY'HT|@:{ "C`Ub 68.reperformance of internal control 重新执行
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审计证据
R*r#E{!V; P7/X|M z 70.substantive procedures 实质性程序
_zMW=nypdx .#pU=v#/[ 71.assertions 认定
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72.esistence 存在
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>[*qf9$ 4+ Z]3oIRE 74.completeness 完整性
(Ep\Z 6* lnR{jtWP 75.rights and obligations 权利和义务
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^T 76.valuation and allocation 计价和分摊
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' 77.cutoff 截止
4HA<P6L B^9j@3Ux 78.accuracy 准确性
?6Y?a2 | 3m)y|$R 79.classification 分类
-3Vx76Y Z?QC!bWb 80.inspection 检查
5XBH$&Td n.0fVV-A 81.supervision of counting 监盘
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6NHX2Ja 0"bcdG<} 83.confirmation 函证
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7Sk+ ,nm*q#R,0 84.computation 计算
~Jz6O U*z N?"] 85.analytical procedures 分析程序
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kW&TJP+5* 86.vouch 核对
+; AZ+w]ZF :20W\P<O!A 87.trace 追查
BF{Y"8u$ d-dEQKI?; 88.audit sampling 审计抽样
,\%c^,HLJ )P|),S,;Z 89.error 误差
oM`0y@QCf Q$Q([Au 90.expected error 预期误差
Y/zj[> 65Yv4pNL 91.population 总体
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YcpoL@ab jtc]>]6i 93.non- sampling risk 非抽样风险
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Y`SvMkP)+ _zi| 95.statistical sampling 统计抽样
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B,epzI 96.tolerable error 可容忍误差
fmDCP kj }S<2A7)el 97.the risk of under reliance 信赖不足风险
7E~;xn; @t_=Yl2; 98.the risk of over reliance 信赖过度风险
HCC#j9UN6 5C5sgR C 99.the risk of incorrect rejection 误拒风险
]-/VHh ckE-",G 100. the risk of incorrect acceptance 误受风险
_>X+ZlpU: b!5~7Ub.No 101.working trial balance 试算平衡表
,wAF:7' vnZC,J ` 102.index and cross-referencing 索引和交叉索引
@QP z#- *wB1,U{ 103.cash receipt 现金收入
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^yVa 104.cash disbursement 现金支出
ExL0?FemWV N U` 105.bank statement 银行对账单
VQ9/Gxdeo 8NAON5.! 106.bank reconciliation 银行存款余额调节表
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L 6zuTQ^pz 107.balance sheet date
资产负债表日
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mSl.mi(JiZ 108.net realizable value 可变现净值
>jc [nk N~zdWnSZ@G 109.storeroom 仓库
0[?Xxk}s0 fSvM(3Y<Qh 110.sale invoice 销售发票
%S^8c K:#I 111.price list 价目表
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~ty) |[aiJR[Q 112.positive confirmation request 积极式询证函
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$#5 113.negative confirmation request 消极式询证函
nazZ*lC #( 146 114.purchase requisition 请购单
'$]97b7G 0rs"o-s< 115.receiving report 验收报告
]Wlco y(yHt=r 116.gross margin 毛利
v\%HPMlh rlSeu5X6 117.manufacturing overhead 制造费用
c2 C8g1n m'=Crei 118.material requisition 领料单
nV/G8SeI !@*7e:l 119.inventory-taking 存货盘点
h_,i&d@( wc^tgE 120.bond certificate 债券
ShP^A"Do TpwkD_fg 121.stock certificate 股票
+.b,AqJ/ 9`X\6s 122.audit report 审计报告
?_9 2E)-M9ds 123.entity 被审计单位
ZI}F om< Nkth>7* 124.addressee of the audit report 审计报告的收件人
:vQrOn18p nRZ]z( b 125.unqualified opinion 无保留意见
qvKG-|j CXx*_@}MU 126.qualified opinion 保留意见
A>;bHf@ u$Jz~:=, 127.disclaimer of opinion 无法表示意见
}I6veagK ;)z:fToh 128.adverse opinion 否定意见
;rGwc$?| `w7v*h|P 查看《
注会考试《审计》中的128个英文单词(一) 》
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