61.assessed level of material misstatement risk 重大错报风险的评估水平
xlwf @XW }Cw,m0KV/ 62.simall business 小规模企业
g%S/)R,,ct PN]hG,q*4O 63.accounting system
会计系统
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e{Ri |a#ikY _nd 64.test of control 控制测试
]7W!f 2@ {Oy|c 65.walk-through test 穿行测试
`j)56bR S8/~'<out 66.communication 沟通
[ R+M .5 HOWpTu( 67.flow chart 流程图
*.>@ -;_"Y]# 68.reperformance of internal control 重新执行
hwXsfh | q&v~9~^}d 69.audit evidence
审计证据
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2 >O [Y1 70.substantive procedures 实质性程序
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8Lk 71.assertions 认定
E#rQJ #n|5ng|CJ 72.esistence 存在
]9w)0iH E#(e2Z= 73.occurrence 发生
Q2m[XcnX Ah7"qv'L\ 74.completeness 完整性
]YhQQH1>] oOI0q_bf 75.rights and obligations 权利和义务
_^GBfM. -%fj-Y7y 76.valuation and allocation 计价和分摊
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Ka(B&. 77.cutoff 截止
ZXYyG`3+ zi6J|u 78.accuracy 准确性
U3:|!CC)T `f~bnL 79.classification 分类
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m3b g{}<ptx] 80.inspection 检查
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^lx 81.supervision of counting 监盘
R)Mkt8v Ep./->fOA 82.observation 观察
Fn`Zw:vp6 e7xv~C>g 83.confirmation 函证
z3S"1L7 C;JW\J~W 84.computation 计算
TM#L.xPMf |Ol29C$@| 85.analytical procedures 分析程序
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+\_\53 86.vouch 核对
8TB|Y d9TTAaf 87.trace 追查
A8mc+ Bf( >e6 OlIW 88.audit sampling 审计抽样
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>TU XTF[4#WO 89.error 误差
klQmo30i RDDA^U7y# 90.expected error 预期误差
oA-,>:}g{ v4|TQ8!wR 91.population 总体
KQ]sUNH |A*4Fuc& 92.sampling risk 抽样风险
sv%E5@ D^%IFwU^ 93.non- sampling risk 非抽样风险
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=xf1 94.sampling unit 抽样单位
xOShO"4Z MFa/%O_* 95.statistical sampling 统计抽样
N(4y}-w$ rMIX{K)'f 96.tolerable error 可容忍误差
l@GJcCufE Iv 97.the risk of under reliance 信赖不足风险
#p*uk gkxHfm 98.the risk of over reliance 信赖过度风险
rM= :{ MCibYvc[ 99.the risk of incorrect rejection 误拒风险
dYD;Z<l uQ_C<ii"W 100. the risk of incorrect acceptance 误受风险
9rz$c, Y( ZPE- 101.working trial balance 试算平衡表
m0^ "fMV v+{{j|x= 102.index and cross-referencing 索引和交叉索引
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ZlC+DXg#S )ddJ\: 104.cash disbursement 现金支出
Dmi.@. 7:LEf"vRZ 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
@R`6jS_gK Ua|iAD1 107.balance sheet date
资产负债表日
|Y}YhUI& 8k:^( kByF 108.net realizable value 可变现净值
5%9Uh'y# 0^V<,CAV 109.storeroom 仓库
gd#R7[AVi U'F}k0h?\' 110.sale invoice 销售发票
V]J"v#!{ B6&[_cht 111.price list 价目表
0!YVRit\N lbt8S.fx 112.positive confirmation request 积极式询证函
*V:U\G 5>%^"f 113.negative confirmation request 消极式询证函
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5.2UN 115.receiving report 验收报告
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\KSwh )! rD&l$tE 116.gross margin 毛利
M x,5 ?,riwDI 2 117.manufacturing overhead 制造费用
*LBF+L^C% )?radg 118.material requisition 领料单
+~G:z|k -eK0 +beQ 119.inventory-taking 存货盘点
5|eX@?QF58 3 $%#n* 120.bond certificate 债券
^, =}'H] Gev\bQa 121.stock certificate 股票
t*Ro2QZ Ji,;ri2i 122.audit report 审计报告
*>qc6d@' /cdLMm: 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
1yF9zKs&_ [-l>fP0 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
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GV UGM:'xa<T 127.disclaimer of opinion 无法表示意见
P]}:E+E<.I NMw5ixl 128.adverse opinion 否定意见
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+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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