61.assessed level of material misstatement risk 重大错报风险的评估水平
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/-M:6 62.simall business 小规模企业
XIcUoKg^ HLyAzB~r 63.accounting system
会计系统
CJ<nUIy'z =2!p>>t,d; 64.test of control 控制测试
XYU5. c>bns/f 65.walk-through test 穿行测试
+wi=IrRr |\(uO|)ju 66.communication 沟通
<) * U/r 2ZK]}&yC 67.flow chart 流程图
D||0c"E p?gm=b# 68.reperformance of internal control 重新执行
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审计证据
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70.substantive procedures 实质性程序
LL<xygd Us`=^\ 71.assertions 认定
F5?S8=i mSYjc)z 72.esistence 存在
p%I)&- 8 e#[Klh$]EW 73.occurrence 发生
0U=wGIO ::Zo` vP 74.completeness 完整性
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KM1 7|}4UXr7y 75.rights and obligations 权利和义务
\ eHOHHAGW 8lQ}-8 76.valuation and allocation 计价和分摊
rbvk.:"^w qzW3MlD 77.cutoff 截止
12 p`ZD= CX]1I|T5 78.accuracy 准确性
VR(R. 'i+L 79.classification 分类
+&.zwniSS ^s)`UZ<C= 80.inspection 检查
KZKE&bTx OnTe_JML 81.supervision of counting 监盘
e)sR$]i:v FWbp;v{ 82.observation 观察
Dg&6@c| V 20h\(\\ 83.confirmation 函证
v3r3$(Hr bq/Aopfr 84.computation 计算
-6[DQB hYoUZ'4 85.analytical procedures 分析程序
ImN'o4vo Tpl]\L1v- 86.vouch 核对
&=lc]sk XIwJhsYZ'9 87.trace 追查
lu.]R>w 5`^@k< 88.audit sampling 审计抽样
h'*v$lt bYsX?0T!p 89.error 误差
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90.expected error 预期误差
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dc/K 91.population 总体
VWft/2p~ Z- feMM 92.sampling risk 抽样风险
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lDfU= 5%}e j)@ 93.non- sampling risk 非抽样风险
*(9Tl]w 9q'&tU'a=c 94.sampling unit 抽样单位
X%yG{\6: !|[rh,e] 95.statistical sampling 统计抽样
NzgG77> /DAR'9@h 96.tolerable error 可容忍误差
9xR5Jm>k <- \|>r Q 97.the risk of under reliance 信赖不足风险
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6fMVp l*l*5hA 98.the risk of over reliance 信赖过度风险
8^>qor.]M x7S\-<8 99.the risk of incorrect rejection 误拒风险
/h>g-zb 2>o[ 100. the risk of incorrect acceptance 误受风险
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@j\:K<sk :8`A 102.index and cross-referencing 索引和交叉索引
c5ij2X|I _,drOF|e 103.cash receipt 现金收入
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qjq}L ) 104.cash disbursement 现金支出
I[?\Or #Y=^4 U` 105.bank statement 银行对账单
"<iH8MzZ H$%MIBz>$ 106.bank reconciliation 银行存款余额调节表
>ai,6! {;{U@Z 107.balance sheet date
资产负债表日
L;3%8F\-. G'JHimP2j 108.net realizable value 可变现净值
eIvZhi WFF?VBT'^ 109.storeroom 仓库
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khno `G$>T#Dq 110.sale invoice 销售发票
PK+sGV <{#_;7h" 111.price list 价目表
+(*HDa| =+iY<~8 112.positive confirmation request 积极式询证函
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WF 113.negative confirmation request 消极式询证函
AX`Tku LhL |ETrJ 114.purchase requisition 请购单
Kn^+kHh: bB$f=W!m% 115.receiving report 验收报告
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7c 116.gross margin 毛利
S70#_{ M+%Xq0`T 117.manufacturing overhead 制造费用
x17:~[c'] Y:DopKRD 118.material requisition 领料单
8"&!3_ it}h8:^< 119.inventory-taking 存货盘点
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%RD\Sb4YV ,[;O'g?,g 121.stock certificate 股票
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122.audit report 审计报告
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ASnh 123.entity 被审计单位
=f~<*wQ :'T+`( 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
DXf wa@Rlzij> 126.qualified opinion 保留意见
&@6xu{o Z1,rN#p9 127.disclaimer of opinion 无法表示意见
FxlH;'+Q 8c) eaDu 128.adverse opinion 否定意见
M@T{uo }R;}d(C` 查看《
注会考试《审计》中的128个英文单词(一) 》
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