61.assessed level of material misstatement risk 重大错报风险的评估水平
{][7N p!y F*:NKT d 62.simall business 小规模企业
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t:V+qdv 63.accounting system
会计系统
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w{EU9C 64.test of control 控制测试
#q.G_-H4J@ [{LnE: 65.walk-through test 穿行测试
CT%m_lN '$-,;vnP0 66.communication 沟通
}/3pC a 6'!{0 5=m 67.flow chart 流程图
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qFbUM; 68.reperformance of internal control 重新执行
FD+PD:cQn l{m~d!w`a 69.audit evidence
审计证据
{bqKb=nyZ $50"3g!Y 70.substantive procedures 实质性程序
1t=X: ]0j 9$@ g;?}Ps 71.assertions 认定
cY'To<v _x1[$A,GuB 72.esistence 存在
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YKOO(?lv ?$4R < 74.completeness 完整性
#ic 2ofI ptni'W3 75.rights and obligations 权利和义务
%kFELtx 7qK0!fk5 76.valuation and allocation 计价和分摊
f<altz_\q v|2q2 bz 77.cutoff 截止
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_C 78.accuracy 准确性
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^F 79.classification 分类
dN/ "1%9) ^WW|AS 80.inspection 检查
"u8o?8+q~ x$J.SbW 81.supervision of counting 监盘
+xBK^5/x >fA@tUQB 82.observation 观察
uPC qO+f f"<@6Axq 83.confirmation 函证
Dke($Jr{ 'S4EKV] 84.computation 计算
JBEgiQ/ Y\Qxdq 85.analytical procedures 分析程序
t^_{5 oT (:33$ 86.vouch 核对
:`u&TXsu VFmg"^k5 87.trace 追查
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gUh_ 0"qim0%|DF 88.audit sampling 审计抽样
5ZyBP~ Xm=^\K3 89.error 误差
nB@iQxcz p@7i=hyt`p 90.expected error 预期误差
:e<`U~8m %3c| 91.population 总体
M?~<w)L} n &\'Hm 92.sampling risk 抽样风险
+fP/|A8P y.*=Ww+ 93.non- sampling risk 非抽样风险
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P-OPv%jyi 94.sampling unit 抽样单位
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y e(/N+I &e]]F# 95.statistical sampling 统计抽样
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Ez 96.tolerable error 可容忍误差
NBqV0>vR V)1:LLRW 97.the risk of under reliance 信赖不足风险
hLytKPgt yw*mA1v 98.the risk of over reliance 信赖过度风险
>4|c7z4 TcKvSdr' 99.the risk of incorrect rejection 误拒风险
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zA?i &J^4Y!gt 100. the risk of incorrect acceptance 误受风险
U.hERe~X k$-~_^4m 101.working trial balance 试算平衡表
o!=lBfI 7moElh v 102.index and cross-referencing 索引和交叉索引
oWx_O-_._ WE.$a t{*h 103.cash receipt 现金收入
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M 104.cash disbursement 现金支出
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105.bank statement 银行对账单
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y(] 106.bank reconciliation 银行存款余额调节表
Q$fRi[/L ,5\2C{ 107.balance sheet date
资产负债表日
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_O,Y Ev+HW x~Y 108.net realizable value 可变现净值
y^d[( c k'@7ZH 109.storeroom 仓库
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P|+ <g3du~ 110.sale invoice 销售发票
-3G 4vRIo H}sS4[z 111.price list 价目表
5oU`[&=Ob \]T=j#.S$ 112.positive confirmation request 积极式询证函
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JQ"`9RNb v@fe-T&0 114.purchase requisition 请购单
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*! kqKj7L 115.receiving report 验收报告
=f4[=C$&` xb9Pc.A[ 116.gross margin 毛利
.~. ``a AXl!cgi 117.manufacturing overhead 制造费用
xS;|jj9 h"%|\o+3 118.material requisition 领料单
"U%n0r2 aNE9LAms 119.inventory-taking 存货盘点
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iB ~K~b`|1 120.bond certificate 债券
3Q'[Ee2-3 c=A(o 121.stock certificate 股票
[j)\v^m -?< Ww{ 122.audit report 审计报告
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GD2WK cOSxg=~>u 123.entity 被审计单位
9VoDhsKk m~)Fr8Wh6 124.addressee of the audit report 审计报告的收件人
tZaD ${ -}{%Q?rYj 125.unqualified opinion 无保留意见
2;r]gT~ 1Pk mg%+ 126.qualified opinion 保留意见
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k}-yOP{ de> ?*%< 128.adverse opinion 否定意见
_:35d1[ aO8ch 查看《
注会考试《审计》中的128个英文单词(一) 》
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