61.assessed level of material misstatement risk 重大错报风险的评估水平
p$<){,R nFwdW@E9 62.simall business 小规模企业
|WW'qg]Uu <f0yh"?6VH 63.accounting system
会计系统
X"%eRW&qu/ Y>K8^GS 64.test of control 控制测试
f|2QI~R N8X)/W 65.walk-through test 穿行测试
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e)E38 S}K-\[i? 66.communication 沟通
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m- 67.flow chart 流程图
$=Tq<W*c x( rl|o 68.reperformance of internal control 重新执行
51'V[tI;8 )7Oj 69.audit evidence
审计证据
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t uC2 5pH" 70.substantive procedures 实质性程序
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<(% d%oHcn 71.assertions 认定
Po.izE!C YW"nPZNPy~ 72.esistence 存在
B*fBb.Z >,f5 5 73.occurrence 发生
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on"il ictOCF 74.completeness 完整性
6lwWFR+k /1r{z1pv\ 75.rights and obligations 权利和义务
&CfzhIi*! ?y^ ix+M 76.valuation and allocation 计价和分摊
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U zZS,<Z 77.cutoff 截止
mQ\oR| :{?Pq8jP 78.accuracy 准确性
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w#{WR 79.classification 分类
+^a@U^V ]jV1/vJ-! 80.inspection 检查
$EZr@n q&,uJo 81.supervision of counting 监盘
FOqD T"E%;'(cp) 82.observation 观察
Rtai? Ev&aD 83.confirmation 函证
qwo{34 &9xcP.3 84.computation 计算
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'WwD$e0= Q>\9/DjUp 86.vouch 核对
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@h! 87.trace 追查
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!WFY 88.audit sampling 审计抽样
wVUm!Y #F+b^WTR 89.error 误差
Na`vw 2X=*;r"{J 90.expected error 预期误差
vFK(Dx 9bD ER 91.population 总体
I@q4D1g l I+KT_|L 92.sampling risk 抽样风险
] -G~ $PTl{ 93.non- sampling risk 非抽样风险
1VG7[#Zy o[nr) 94.sampling unit 抽样单位
M_\)<a(8 HE3x0H}o> 95.statistical sampling 统计抽样
9Oc(Gl5az 5Veybchy " 96.tolerable error 可容忍误差
e'dZ2;X$zo Yd<q4VJR 97.the risk of under reliance 信赖不足风险
-)E6{ 0EUC8Ni 98.the risk of over reliance 信赖过度风险
@|9V]bk )H<F([Jri 99.the risk of incorrect rejection 误拒风险
1Gk'f?dw u]t#Vf-$u 100. the risk of incorrect acceptance 误受风险
g=kuM `wLMJ,@f. 101.working trial balance 试算平衡表
CSIsi]H Qs\!Kk@ 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
2L?Pw q]z%<`.9* 104.cash disbursement 现金支出
CGCSfoS9f zY\MzhkX, 105.bank statement 银行对账单
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K!<-Oz" 106.bank reconciliation 银行存款余额调节表
hgF4PdO1e 'U4@Sax, 107.balance sheet date
资产负债表日
l1}HJmom mV'^4by 108.net realizable value 可变现净值
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)KI r`d.Wy Zj 109.storeroom 仓库
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ui= 110.sale invoice 销售发票
ZbLN:g} OEj%cB! 111.price list 价目表
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U ^+Stvj:N 112.positive confirmation request 积极式询证函
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yW! 113.negative confirmation request 消极式询证函
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\$r| 114.purchase requisition 请购单
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y#Z 115.receiving report 验收报告
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(vt0~b 4Awl 116.gross margin 毛利
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HvL 117.manufacturing overhead 制造费用
@`#"6y? j?9fb 118.material requisition 领料单
`1)n2<B @1G`d53N 119.inventory-taking 存货盘点
he1W22 9_\1cSk' 120.bond certificate 债券
'Lv>!s 7 ~:lN("9OI 121.stock certificate 股票
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m18 d(j|8/tpA 122.audit report 审计报告
pbb6?R, )K^5+oC17 123.entity 被审计单位
334tg'2] Fwv(J_'q 124.addressee of the audit report 审计报告的收件人
lhhp6-r vaUUesytt 125.unqualified opinion 无保留意见
LzJNQd' 5$p7y: 126.qualified opinion 保留意见
Na2n4x! :6X?EbXhK 127.disclaimer of opinion 无法表示意见
NKS-G2Y<P {`CmE/`{ 128.adverse opinion 否定意见
\3v}:E+3 Fl&Z}&5p 查看《
注会考试《审计》中的128个英文单词(一) 》
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