61.assessed level of material misstatement risk 重大错报风险的评估水平
u]3VK ~fpk`&nhe 62.simall business 小规模企业
=p8iYtI %yVP@M 63.accounting system
会计系统
TDR#'i B]#iZ,Tp 64.test of control 控制测试
2F,?}jJ.K ,{RWs^W2 65.walk-through test 穿行测试
EF6"P
H+J@ 6se[>'5 66.communication 沟通
b]Lp_t OOz;/kay 67.flow chart 流程图
]4_)WUS.c *U,W4>(B 68.reperformance of internal control 重新执行
C !Lu`y /-ewCCzZV 69.audit evidence
审计证据
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? 70.substantive procedures 实质性程序
te3\MSv;O Y-"7R>^I 71.assertions 认定
N?s5h? LgSVEQb6\| 72.esistence 存在
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N2EX`@_2 2s`~<EF N 74.completeness 完整性
iS8yJRy Ot!*,%sjQ 75.rights and obligations 权利和义务
}~NWOJ3; yuZhak 76.valuation and allocation 计价和分摊
K./L'Me /5R?(- 77.cutoff 截止
^;mGOjS ^ G>/;mZ 78.accuracy 准确性
B}ASZYpW> <K~mg<ff$ 79.classification 分类
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oV>k Dj{t[z]$k 80.inspection 检查
+JBYGYN&K l$!g#?w 81.supervision of counting 监盘
l:"zYcp% nc>Ae`"( 82.observation 观察
7|7sA'1cM zJtB?< 83.confirmation 函证
OD1>s6uA7 n@| &jh 84.computation 计算
[-x]% q+Qrc]>-f 85.analytical procedures 分析程序
JclG*/Wjg4 3l''
86.vouch 核对
IqmQQ_KH R`emI7| 87.trace 追查
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?1: 88.audit sampling 审计抽样
92Df.xI} <-a6'g2y 89.error 误差
MF~Tr0tOC ;1woTAuD 90.expected error 预期误差
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I1M50 91.population 总体
"( P-VX tcS7 @^' 92.sampling risk 抽样风险
nQ^<h. tm280 93.non- sampling risk 非抽样风险
5"&{Egc_ g6 T /k7a 94.sampling unit 抽样单位
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GbF=1 1Igo9rv 95.statistical sampling 统计抽样
){{]3r B[6y2+6$0 96.tolerable error 可容忍误差
p4'Qki8Hd i\u m;\ 97.the risk of under reliance 信赖不足风险
C@[f Z mg7Q~SLL{ 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
W"L;8u v %fRq!~ 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
4{oS(Vl! ZI'Mr:z4 102.index and cross-referencing 索引和交叉索引
Y^W.gGM PE-P(T3s[8 103.cash receipt 现金收入
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H~ 104.cash disbursement 现金支出
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Tp s9-aPcA 105.bank statement 银行对账单
LlfD>cN 6~j.S
" 106.bank reconciliation 银行存款余额调节表
2m/=0sb\{ `CXAE0Fx 107.balance sheet date
资产负债表日
tag~SG`ov }TS4D={1 108.net realizable value 可变现净值
^Q$U.sN?R m!-,K8 109.storeroom 仓库
s&7,gWy}BE qc-4;m o 110.sale invoice 销售发票
'cx&:s 'YcoF;&[C 111.price list 价目表
aZMMcd pK~K>8\ 112.positive confirmation request 积极式询证函
9e|]H+y ^K
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Jj$N3UCg7 1Gojuey 114.purchase requisition 请购单
]7`)|PJ s-He 115.receiving report 验收报告
elBmF#,j7 >=_Z\ wA 116.gross margin 毛利
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fJ`7 117.manufacturing overhead 制造费用
Uxq9H l}$Pv?T,2 118.material requisition 领料单
_bO4s#yI xN +j]LC 119.inventory-taking 存货盘点
)`ZTu -| ;*Cu >f7 120.bond certificate 债券
P'4jz&4 n^Qt !~ 121.stock certificate 股票
3d2|vQx,K k2xOu9ncEj 122.audit report 审计报告
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\OG9{q 123.entity 被审计单位
x]gf3Tc58 >e7w!v] 124.addressee of the audit report 审计报告的收件人
4ISZyO= *@|EaH/ 125.unqualified opinion 无保留意见
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>m #UcqKq 126.qualified opinion 保留意见
Cku&s uV:;q>XM'% 127.disclaimer of opinion 无法表示意见
1{sf Dw[s ' ju{j`b 128.adverse opinion 否定意见
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Nv# 查看《
注会考试《审计》中的128个英文单词(一) 》
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