61.assessed level of material misstatement risk 重大错报风险的评估水平
Yuy7TeJRx g%w@v$ 62.simall business 小规模企业
H~~I6D{8 "4FL<6 63.accounting system
会计系统
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`zy 64.test of control 控制测试
w;$@ </ "AjtNL5 65.walk-through test 穿行测试
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sY- HF-Msu6 66.communication 沟通
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j;[ Fz+0 h" 67.flow chart 流程图
fM]McZ9)D *VT@ 68.reperformance of internal control 重新执行
=+gp~RR, zO>N 3pMv 69.audit evidence
审计证据
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mn0 70.substantive procedures 实质性程序
q>&F%;q1] pj,.RcH@o 71.assertions 认定
o a,Ju RM53B 72.esistence 存在
F2yM2Ldx l;>#O 73.occurrence 发生
[~)i<V|qJ 5=Bj?xb$' 74.completeness 完整性
ww"ihUX Ms?V1 75.rights and obligations 权利和义务
o}5:vi] okX\z[X 76.valuation and allocation 计价和分摊
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) 77.cutoff 截止
k>{i_`* -5\aL"?4 78.accuracy 准确性
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#H @6GM)N\{[ 79.classification 分类
@u/<^j3Q 32:,g4!~6 80.inspection 检查
<W,k$|w t Zj6=# 81.supervision of counting 监盘
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@lV 82.observation 观察
h`%K\C 'O`jV0aa' 83.confirmation 函证
]^gD@]. p)tac*US 84.computation 计算
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VO(Ck\i} oO @6c % 86.vouch 核对
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B5zp %R;cXs4r 87.trace 追查
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`a-b<uz Hi|2z5=V 88.audit sampling 审计抽样
#2DH_P wRPBJ-C) 89.error 误差
Kggf!\MR8 |f8by\Q86= 90.expected error 预期误差
&7Ixf?e!K fokT)nf~^8 91.population 总体
$?Aez/ &X+V} 92.sampling risk 抽样风险
=&"Vf!7YR7 ^yK94U;<Gy 93.non- sampling risk 非抽样风险
|!%A1 wp# 0&/1{Dk*n 94.sampling unit 抽样单位
SX^fh. 5F2+o#*h 95.statistical sampling 统计抽样
K?[pCF2C c7s4 g- 96.tolerable error 可容忍误差
j)-D.bY0 RW(AjDM 97.the risk of under reliance 信赖不足风险
)[oU|!@ Ef,@}S 98.the risk of over reliance 信赖过度风险
`4}!+fXQ `r*6P^P 99.the risk of incorrect rejection 误拒风险
g#[9O'H #C+Gk4"w 100. the risk of incorrect acceptance 误受风险
sQJM 4'8f &K>]!yn 101.working trial balance 试算平衡表
+8^9:w0} |B` -chK 102.index and cross-referencing 索引和交叉索引
18[f_0@ # 5.?O PK6 103.cash receipt 现金收入
!a~x|pjJ Nr`nL_DQ 104.cash disbursement 现金支出
MCh8Q|Yx4 =~=/ d q 105.bank statement 银行对账单
iLmU|jdE HAO/r`7* 106.bank reconciliation 银行存款余额调节表
!-.-!hBN ePs<jrB< 107.balance sheet date
资产负债表日
qh7o;x~, (X>y)V 108.net realizable value 可变现净值
uTl:u {6%uNT>| 109.storeroom 仓库
yFpHRfF} m/eGnv;! 110.sale invoice 销售发票
#eUfwd6.Y J.<eX=< 111.price list 价目表
i[\[xfk keJec`q=X 112.positive confirmation request 积极式询证函
^7"%eWT` t*qA.xc6 113.negative confirmation request 消极式询证函
e-e{-pB6 "~V}MPt 114.purchase requisition 请购单
MxdfuFss DGd&x^C 115.receiving report 验收报告
LpmspIPvf mCz6& 116.gross margin 毛利
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Sre pM46I" 117.manufacturing overhead 制造费用
'|d (<.[ Ro<!n>H 118.material requisition 领料单
y:42H tS Q5<vK{ 119.inventory-taking 存货盘点
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4X\*kF% L}21[ N~ky 121.stock certificate 股票
M`>W'< 6VE >$`m 122.audit report 审计报告
,gOQIS56 $U8ap4EXM 123.entity 被审计单位
|E~X]_Y _yoG<qI 124.addressee of the audit report 审计报告的收件人
NDg]s2T 'D/AL\1{p( 125.unqualified opinion 无保留意见
P9>C!0 -x ks r5P~ 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
XB Y"7} RyhR# 128.adverse opinion 否定意见
b?Jm) 5o3_x ~e 查看《
注会考试《审计》中的128个英文单词(一) 》
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