61.assessed level of material misstatement risk 重大错报风险的评估水平
x DX_s:A Oa-~}hN 62.simall business 小规模企业
fFd"21> ,\E5et4 63.accounting system
会计系统
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pH (r$QQO)/ 64.test of control 控制测试
JL&ni]m dF0:'y 65.walk-through test 穿行测试
0/?=FM> iuWw(dJk 66.communication 沟通
;q" ,Bs }o9(Q8 67.flow chart 流程图
PoRL35 v*EErQML8b 68.reperformance of internal control 重新执行
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!Q? ]e]hA@4 69.audit evidence
审计证据
Gm'Ch}E _CXXgF[OCA 70.substantive procedures 实质性程序
~n!7 ?4%U QD*(wj 71.assertions 认定
[:-o;K\.-a ru1FJ{n 72.esistence 存在
9/LJtM ,Y2){8#l 73.occurrence 发生
S[oRq ^W<uc :L7 74.completeness 完整性
zd#/zUPI 4p_@f^v~QH 75.rights and obligations 权利和义务
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W\s 76.valuation and allocation 计价和分摊
[:C!g#o AJ-~F>gn 77.cutoff 截止
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cy4V*zwp 78.accuracy 准确性
vxx7aPjC >,%7bq=T! 79.classification 分类
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[VUW~ jRzQ`*KC# 80.inspection 检查
0qMf6 vt-53fa| 81.supervision of counting 监盘
3ZU<u; k84JDPu# 82.observation 观察
B|n<{g[-cM 'Z(4Wuwb 83.confirmation 函证
5T;,wQ< )9JuQ_R 84.computation 计算
B~2\v%J ;yK:.Vg 85.analytical procedures 分析程序
;R.l?Bg )t$|'c} 86.vouch 核对
3RTraF _fQBXG2 87.trace 追查
:i ft{XR' &`4v,l^Zi6 88.audit sampling 审计抽样
"Hw%@ 5UHxB"`C 89.error 误差
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1C) ,l_n:H+"F 90.expected error 预期误差
Dx<CO1%z- A1,- qv1s 91.population 总体
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N/fH% AtM oZ(T`5 93.non- sampling risk 非抽样风险
u2 xb ^vu _GK3]F0 94.sampling unit 抽样单位
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|%~sU,Y\( 95.statistical sampling 统计抽样
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- 96.tolerable error 可容忍误差
zWh[U'6 Fv6<Cz6L 97.the risk of under reliance 信赖不足风险
m*S[oy& ?"[h P=3J 98.the risk of over reliance 信赖过度风险
Y SE6PG Zu/}TS9bi 99.the risk of incorrect rejection 误拒风险
:9`T.V<? Mo2b"A;}| 100. the risk of incorrect acceptance 误受风险
p7;/| ]o3 3yfq*\_uXw 101.working trial balance 试算平衡表
C,xM)V^a kWgZIkY 102.index and cross-referencing 索引和交叉索引
C%csQ m 0-W{(xy@4 103.cash receipt 现金收入
Vuqm{bo^ 058+_xX 104.cash disbursement 现金支出
fscAG\>8 93npzpge 105.bank statement 银行对账单
6*<=(SQI oZV=vg5Dq 106.bank reconciliation 银行存款余额调节表
~agzp`!M cR1dGNcp/@ 107.balance sheet date
资产负债表日
x`vIY-DS u9*}@{, 108.net realizable value 可变现净值
''f07R Z;{3RWV 109.storeroom 仓库
N'nqVYTU t4H@ZvAH0 110.sale invoice 销售发票
R;_U BQ) *kXSl73 k 111.price list 价目表
d4#Q<!r >k?/'R 112.positive confirmation request 积极式询证函
DVNGV =;/4j'1}9 113.negative confirmation request 消极式询证函
/QsFeH <ealt 114.purchase requisition 请购单
aNpeePF)z D/w4u;E@ 115.receiving report 验收报告
iTt"Ik' uLsGb=m%b 116.gross margin 毛利
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D #cBt@SEL' 117.manufacturing overhead 制造费用
$C UmRi{T .3%eSbt0 118.material requisition 领料单
Q)c$^YsI aPq9^S* 119.inventory-taking 存货盘点
T{={uzQeJJ {g2cm'hD 120.bond certificate 债券
&rX..l gOI#$-L 121.stock certificate 股票
Oph4&Ip[w fn zj@_{| 122.audit report 审计报告
zn T85#]\@ %6}S'yL 123.entity 被审计单位
.F0V @+VvZc2Y 124.addressee of the audit report 审计报告的收件人
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\!7:b 125.unqualified opinion 无保留意见
b'^OW oAX -Sg-/$ 126.qualified opinion 保留意见
aXyu%<@k jGzs; bE 127.disclaimer of opinion 无法表示意见
M#J OX/ 6u3DxFiTm 128.adverse opinion 否定意见
:".:Wd O~g_rcG 查看《
注会考试《审计》中的128个英文单词(一) 》
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