61.assessed level of material misstatement risk 重大错报风险的评估水平
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m 62.simall business 小规模企业
%C!u/:.Kv n'yC- ; 63.accounting system
会计系统
=W6AUN/%p 8()L }@y 64.test of control 控制测试
CVh^~!"7j Tkhu, 65.walk-through test 穿行测试
yk4Huq&2 8 ]N 66.communication 沟通
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Q9V 67.flow chart 流程图
4|Dxyb>pS tTT./-*0 68.reperformance of internal control 重新执行
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%V Cw<bu|? 69.audit evidence
审计证据
SEn-8ZF P| o_/BS 70.substantive procedures 实质性程序
b{C3r3B8 n1n1} 71.assertions 认定
"(6]K}k@ /hPgOaB 72.esistence 存在
'J (4arN li4rK<O 73.occurrence 发生
~N+bD )p&FDK#ob= 74.completeness 完整性
VuDSjh &wbe^Wp 75.rights and obligations 权利和义务
p!MOp-;- $d4^e&s 76.valuation and allocation 计价和分摊
K<O1PrC 0f).F 77.cutoff 截止
t>J 43 b]v.jgD 78.accuracy 准确性
qNP&f8fH x[+t 79.classification 分类
sjpcz4|K Ctpr. 80.inspection 检查
Ux~rBv'' P;D)5yP092 81.supervision of counting 监盘
c}a. `B{N3Kxbp 82.observation 观察
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YN1P9j#0d 83.confirmation 函证
b{|Ha3;w seh1(q?Va4 84.computation 计算
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AG@ .0l0*~[ 85.analytical procedures 分析程序
<KF|QE $=7[.z& 86.vouch 核对
<0OZ9?,dm PN ,pEk| 87.trace 追查
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5d {=WTAgP 88.audit sampling 审计抽样
m}\G.$ h4 3 8>?Z]V 89.error 误差
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zQJ9V\0 90.expected error 预期误差
]iewukB4 v\>!J? 91.population 总体
UPs*{m !424K-nW 92.sampling risk 抽样风险
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-}Nb4 zKr\S|yE 93.non- sampling risk 非抽样风险
eMk?#&a) (0jT#&# 94.sampling unit 抽样单位
8<UD#i@:C h}&WBN 95.statistical sampling 统计抽样
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0N#< Ca]+*Eb9z{ 96.tolerable error 可容忍误差
0|g|k7c{rF (H/JB\~r 97.the risk of under reliance 信赖不足风险
R=g~od[N_ ~1&%,$fZ 98.the risk of over reliance 信赖过度风险
1|)l6#hOL 1Wd?AyTY, 99.the risk of incorrect rejection 误拒风险
M>+FIb( bD_|n!3 100. the risk of incorrect acceptance 误受风险
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kwRXNE(k]_ }gQ FWT 102.index and cross-referencing 索引和交叉索引
~1xln?Q H!Gsu$C 103.cash receipt 现金收入
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U U)~?/s{v 104.cash disbursement 现金支出
uMl.}t2uYu ?N2/;u> 105.bank statement 银行对账单
hGmJG,H u_[^gS7 106.bank reconciliation 银行存款余额调节表
[03$*BCq 3 KI~BjP\e 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
7=yC*]BH-= qkB)CY7 109.storeroom 仓库
bF:]MB^VK @vWf-\ 110.sale invoice 销售发票
aBk~/ CR*R'KX D% 111.price list 价目表
//63?s+ x&qC~F*QR% 112.positive confirmation request 积极式询证函
'<"eG!O s[h& Uv"G 113.negative confirmation request 消极式询证函
RD_IGV |_V i8Ly 114.purchase requisition 请购单
+JoE[; 'f0*~Wq| 115.receiving report 验收报告
44T>Yp09 C%8nr8po 116.gross margin 毛利
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n ~e,k71 117.manufacturing overhead 制造费用
Qhlgu! b|F_]i T 118.material requisition 领料单
P?%kV m1DzUq; 119.inventory-taking 存货盘点
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,c#IxB/0 120.bond certificate 债券
$Lpt2:.(( !~5;Jb>s[/ 121.stock certificate 股票
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Nf;RH 122.audit report 审计报告
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X)k;h 123.entity 被审计单位
siveqz6h S#+Dfa`8X 124.addressee of the audit report 审计报告的收件人
9-)D"ZhLe &oJ= 125.unqualified opinion 无保留意见
$_s"16s \Z0-o&;w 126.qualified opinion 保留意见
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<w uJ jm50R< 127.disclaimer of opinion 无法表示意见
nb}* IExd d~f_wN&r 128.adverse opinion 否定意见
JSXudz5c Q]WjW'Ry\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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