61.assessed level of material misstatement risk 重大错报风险的评估水平
HY[eo/nM1d A<esMDX 62.simall business 小规模企业
Q%6Lc.i s,UccA@ 63.accounting system
会计系统
^W-03 z7X[$T$V 64.test of control 控制测试
0#f;/c0i _<x4/".}B3 65.walk-through test 穿行测试
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|i jCg+ w@U`@})r. 66.communication 沟通
_l}"gUti w o<T_Pjp 67.flow chart 流程图
H6Q1r[(B ^DZ(T+q, 68.reperformance of internal control 重新执行
wmu#@Hf/[h /L,VZ?CmtK 69.audit evidence
审计证据
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@ 70.substantive procedures 实质性程序
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Iji)t 71.assertions 认定
Y'6GY*dL *gHGi(U(U 72.esistence 存在
z Qtg]@S :Z0m " 73.occurrence 发生
>W%tEc dY>oj<9 74.completeness 完整性
'Dl31w%: {VOLUC o 4 75.rights and obligations 权利和义务
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@?,iy?BSG 76.valuation and allocation 计价和分摊
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ZK *G|w#-\.c 77.cutoff 截止
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O 78.accuracy 准确性
78't"2> B16,c9[ 79.classification 分类
fg1_D *,Bo $:(n 80.inspection 检查
-A}U^-'a} -:w+`x?XaB 81.supervision of counting 监盘
mouLjT&p % j4 82.observation 观察
5e^t; 3LKL,z 83.confirmation 函证
e)I-|Q4^% ]mEY/)~7 84.computation 计算
6J3:[7k=& ]=T`8)_r) 85.analytical procedures 分析程序
[0v`E5 NijvFT$V1 86.vouch 核对
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$ 87.trace 追查
$`L!2 |FK##8 88.audit sampling 审计抽样
%hcn|-"F |7G+O+j 89.error 误差
4N&4TUIM L[4Su;D 90.expected error 预期误差
:_R[@?c KrwG><+j 91.population 总体
24u;'i-y5 Qs(WyP# 92.sampling risk 抽样风险
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7@qw %J`cYn# 93.non- sampling risk 非抽样风险
G 2L?j *m_B#~4 94.sampling unit 抽样单位
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U= UOTM>d1P 95.statistical sampling 统计抽样
35/)S@ ,'~8{,h5 96.tolerable error 可容忍误差
C(( 7 $2l<X KT- 97.the risk of under reliance 信赖不足风险
h *J=F0KM 9H$$Og 98.the risk of over reliance 信赖过度风险
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+S!gS|8P 99.the risk of incorrect rejection 误拒风险
Uj5%06 -8;@NAUa 100. the risk of incorrect acceptance 误受风险
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"a 101.working trial balance 试算平衡表
0<3)K[m~H YKF5|;} 102.index and cross-referencing 索引和交叉索引
!?t#QDo SyHS 9> 103.cash receipt 现金收入
f|eUpf%) di^E8egR$ 104.cash disbursement 现金支出
wvH=4TT=w" }Yd7<"kp 105.bank statement 银行对账单
<=fYz^|XT :G+8%pUX] 106.bank reconciliation 银行存款余额调节表
i"eUacBz/- +:@lde]/p 107.balance sheet date
资产负债表日
KW^#DI6tr >f7;45i 108.net realizable value 可变现净值
JO*}\Es !RX7TYf 109.storeroom 仓库
yht|0mZV yb)!jLnH 110.sale invoice 销售发票
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D'8 ~j}7Fre 111.price list 价目表
19.+"H yk1.fxik' 112.positive confirmation request 积极式询证函
MfzSoxCb 1A>>#M=A 113.negative confirmation request 消极式询证函
s d-5AE Yvky=RM 114.purchase requisition 请购单
u} y)'eH &p/^A[ 115.receiving report 验收报告
N_#QS}H &O0@)jIV 116.gross margin 毛利
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{*EA5; 117.manufacturing overhead 制造费用
ZbS*zKEW 1: cD\ 118.material requisition 领料单
NWK+.{s>m d9'gH#f? 119.inventory-taking 存货盘点
P)VysYb? AQCU\E 120.bond certificate 债券
H}TzNs 7m{YWR0 121.stock certificate 股票
37:\X5)z/ 7#\\Ava$T 122.audit report 审计报告
K x7'm1 h/T^+U?-< 123.entity 被审计单位
~_XJ v } v#Tm 124.addressee of the audit report 审计报告的收件人
J<[Hw g Q?e]N I^ 125.unqualified opinion 无保留意见
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-rR Qw&It 126.qualified opinion 保留意见
q|Oz C_c*21X 127.disclaimer of opinion 无法表示意见
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M Xbm\"g \ 128.adverse opinion 否定意见
-b?yzg,8 Wn p\yx` 查看《
注会考试《审计》中的128个英文单词(一) 》
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