61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
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yG .RJMtmp 63.accounting system
会计系统
6]d]0TW_ m&gB;g3: 64.test of control 控制测试
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( {\%I;2X 65.walk-through test 穿行测试
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O%zQ@ $7c,<= 66.communication 沟通
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T6@ ;H.V-~:P) 67.flow chart 流程图
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Vo& dpscgW{M 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
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rzn,NFI 70.substantive procedures 实质性程序
L YF| C !Srv7 71.assertions 认定
A)>#n) J-,ocO 72.esistence 存在
)y;7\-K0 ;l0dx$w 73.occurrence 发生
p/VVb% ~'KqiUY 74.completeness 完整性
9jqsEd-SW /\h*v!: 75.rights and obligations 权利和义务
e]1Zey <?5|(Q"@: 76.valuation and allocation 计价和分摊
iW>^'W# kDWEgnXK,v 77.cutoff 截止
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PU1lDw PC<_1!M] 78.accuracy 准确性
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g(Z@ 79.classification 分类
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Pap6JR{7 80.inspection 检查
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#IM.7`I tLa%8@;'$ 82.observation 观察
">z3i`#C' BB(6[V"SV 83.confirmation 函证
y"q>}5 vBl:&99[/ 84.computation 计算
M\5| ~~h#2SX 85.analytical procedures 分析程序
3S7"P$q ~Q]5g7k=& 86.vouch 核对
>VkBQM-% ;ISnI 87.trace 追查
3yKmuu! mA+:)?e5~ 88.audit sampling 审计抽样
t'Wv?, e@W+ehx" 89.error 误差
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U4 71{jedT 90.expected error 预期误差
5P-t{<]tx kt978qfk 91.population 总体
3wq<@dRv4 U*$xR<8v 92.sampling risk 抽样风险
za@/4z Y-a 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
yQN{)rv UE.kR+1 95.statistical sampling 统计抽样
6D`n^ uoP 5z!$=SFz 96.tolerable error 可容忍误差
R;c9)>8L ^0OP&s;" 97.the risk of under reliance 信赖不足风险
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*V}1</L 98.the risk of over reliance 信赖过度风险
L!If~6oD( _b~{/[s 99.the risk of incorrect rejection 误拒风险
]$[sfPKA <]M.K3> 100. the risk of incorrect acceptance 误受风险
/D3{EjUE= jRS{7rx%MH 101.working trial balance 试算平衡表
Ey|_e3Lf[ + '_t)k^ 102.index and cross-referencing 索引和交叉索引
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,{UGe3 103.cash receipt 现金收入
wwB3m& dWvVK("Wj 104.cash disbursement 现金支出
MVsFi]- 1*TbgxS~W 105.bank statement 银行对账单
bItcF$#!!! WR"D7{>tw 106.bank reconciliation 银行存款余额调节表
d}[cX9U/ 7~mhWPzMwB 107.balance sheet date
资产负债表日
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'j6O2=1 l[38cF 109.storeroom 仓库
>5t%_/yeB \xkKgI/ 110.sale invoice 销售发票
}oRBQP^&K [8i)/5D4 111.price list 价目表
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oi ?n7 112.positive confirmation request 积极式询证函
No'?8 +i N7+L@CC6T 113.negative confirmation request 消极式询证函
_5jT}I<k /uwi$~Ed 114.purchase requisition 请购单
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115.receiving report 验收报告
cQU;PH] W&?Qs=@ 116.gross margin 毛利
b|d-vnYE y2G Us&09 117.manufacturing overhead 制造费用
f<Hi=Qpm +(3_V$|Dv 118.material requisition 领料单
o8bd L< ;Y?MbD 119.inventory-taking 存货盘点
t;e&[eg t<!;shH,s 120.bond certificate 债券
mLX/xM/T?/ J?QS7#!% 121.stock certificate 股票
f2i:I1 p(" i+*!"/De 122.audit report 审计报告
9r!8BjA k {*QU( 123.entity 被审计单位
\HfAKBT !@ ^6/= 124.addressee of the audit report 审计报告的收件人
Xu] ~vik z%82Vt!a5 125.unqualified opinion 无保留意见
P0m3IH) \#{PV\x:Nn 126.qualified opinion 保留意见
8D='N`cN+ ;o_F<68QP 127.disclaimer of opinion 无法表示意见
4ba*Nc*Yc 2%W;#oi? 128.adverse opinion 否定意见
g^'h4qOa m\L`$=eO8 查看《
注会考试《审计》中的128个英文单词(一) 》
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