61.assessed level of material misstatement risk 重大错报风险的评估水平
+Vb8f["+- u\yVR$pQ 62.simall business 小规模企业
!]yO^Ob.E avQJPB)}Sb 63.accounting system
会计系统
w"Y` ]2 co8"sz0(U 64.test of control 控制测试
dt@P>rel ,f3pqi9| 65.walk-through test 穿行测试
MK#wut i:]*P 66.communication 沟通
r0;:t b?X.U}62_ 67.flow chart 流程图
Rhc-q|Lz8 <7SpEVQ 68.reperformance of internal control 重新执行
Mn1Pt|_@! nAIo{
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审计证据
~}EMk 3 x+8_4>,>Y7 70.substantive procedures 实质性程序
yZr M.%V 9I27TKy 71.assertions 认定
>@xrs JxE53ev 72.esistence 存在
l/TjQ* U4f5xUY0) 73.occurrence 发生
xw^R@H nRL. ppUI 74.completeness 完整性
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7 Un`^jw#_ 75.rights and obligations 权利和义务
^bg2[FV )a9 ]US^ 76.valuation and allocation 计价和分摊
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00v&lQBW 77.cutoff 截止
Vtc36-\1* "k*PA\U 78.accuracy 准确性
An;MVA $3`>{3x$ 79.classification 分类
S#)Eom?V kpL@P oQ/r 80.inspection 检查
EVp,Q"V] D]w!2k%V 81.supervision of counting 监盘
|8mhp.7 \^ghdU 82.observation 观察
*.L81er5~ x~xa6 83.confirmation 函证
BdlVabQyKW p' M%XBu 84.computation 计算
J)P$2# W;bu2ym&Q 85.analytical procedures 分析程序
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5V8] 86.vouch 核对
MZ Aij l @^3Exwt 87.trace 追查
,'[<bP'%_ (WJ${OW 88.audit sampling 审计抽样
eF[63zx5* :Y9NLbv 89.error 误差
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F`V_Y !Mi;*ZR 90.expected error 预期误差
t]7&\ihZi~ _g1b{$ 91.population 总体
(Qa/EkE^*w :Ad&$eg+ 92.sampling risk 抽样风险
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g~l4WX 93.non- sampling risk 非抽样风险
Yjx|9_|Xn nstUMr6 94.sampling unit 抽样单位
V(Ub!n:j A&nU]R8S 95.statistical sampling 统计抽样
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%Gt.m 96.tolerable error 可容忍误差
E b=}FuV v\p;SwI 97.the risk of under reliance 信赖不足风险
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u os/vtyP:a 98.the risk of over reliance 信赖过度风险
5 ~TdD6} 76u&EG% 99.the risk of incorrect rejection 误拒风险
FQ=@mjh DGzw8|/( 100. the risk of incorrect acceptance 误受风险
`FoxP FJ asS8 101.working trial balance 试算平衡表
zbq@pj)Qu xO-+i\ ZV 102.index and cross-referencing 索引和交叉索引
lo[.&GD "~D]E7Q3y 103.cash receipt 现金收入
N^3N[lD{ \Gc+WpS( 104.cash disbursement 现金支出
m9/}~Y#k ,?L2wl[ 105.bank statement 银行对账单
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XqAo[V -wjN"g< 106.bank reconciliation 银行存款余额调节表
Th=eNL] #5V9oKM 107.balance sheet date
资产负债表日
9uGrk^<t OoWyPdC+P 108.net realizable value 可变现净值
}Hn/I,/ k+ze74_" 109.storeroom 仓库
^<e.]F25M j$+nKc$ 110.sale invoice 销售发票
y\a1iy u,&^&0K, 111.price list 价目表
WL'P)lI5 #5f-`~^C{ 112.positive confirmation request 积极式询证函
f"<O0Qw xXM{pd 113.negative confirmation request 消极式询证函
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m ,lyb!k8 114.purchase requisition 请购单
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iRrl^\qn 115.receiving report 验收报告
qzTuxo0B uuQ(& 116.gross margin 毛利
bFW =ylF9 .FLy;_f+ 117.manufacturing overhead 制造费用
Z4lO?S
5%J /Z$&pqs! 118.material requisition 领料单
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~l) p>upA)W] 119.inventory-taking 存货盘点
E160A5BTx >"C,@cN}B 120.bond certificate 债券
Ry'= ke kO}AxeQ 121.stock certificate 股票
5=Di<! a; ~P@Q7T* 122.audit report 审计报告
BW"5Aj nX=$EQiH 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
o|$AyS{1 e:5bzk!~ 125.unqualified opinion 无保留意见
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}b-g*dn]5 126.qualified opinion 保留意见
w'm;82V:P- w'UVKpG+ 127.disclaimer of opinion 无法表示意见
PF53mUs4 Jl&-,Vjb 128.adverse opinion 否定意见
q,+yqrt F~P%AjAx' 查看《
注会考试《审计》中的128个英文单词(一) 》
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