61.assessed level of material misstatement risk 重大错报风险的评估水平
t/_\U=i$ k$Nx6?8E 62.simall business 小规模企业
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会计系统
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F'tG ^!XU+e+:0 64.test of control 控制测试
=/)Mc@Hb 9iiU,}M`j 65.walk-through test 穿行测试
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"`H=AX0 66.communication 沟通
5QCw5N GA}hp% 67.flow chart 流程图
jLpgWt`8)E )@?Qt2 68.reperformance of internal control 重新执行
&C!g(fS !^rITiy 69.audit evidence
审计证据
U]1>?,Nk'3 ) >-D={ 70.substantive procedures 实质性程序
'lSnyW{ *=r@vQ 71.assertions 认定
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Ta!m%=8 72.esistence 存在
hPNQGVv /i\uwa, 73.occurrence 发生
6T5A31 Q +sV# Z, 74.completeness 完整性
C{U[w^X P W0q71 75.rights and obligations 权利和义务
|sDG>Zq? vgd}09y 76.valuation and allocation 计价和分摊
)4 VLm 23.y3t_? 77.cutoff 截止
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a=YG +"*l2E]5 78.accuracy 准确性
htNL2N bF8xQ<i~Y 79.classification 分类
6jQ&dN{=qB QqT6P`0u 80.inspection 检查
3:z4M9f H-PW( 81.supervision of counting 监盘
xP|%rl4 QZz{74]n 82.observation 观察
pEqr0Qwh j.G.Mx" 83.confirmation 函证
B[2h Eusf gU: 84.computation 计算
8z3I~yL_`+ )U3 H15 85.analytical procedures 分析程序
/I`!iK Z n"TG/: 86.vouch 核对
T5X'D(\| $TH'"XK 87.trace 追查
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@>" `eA&C4oFOO 88.audit sampling 审计抽样
OGD8QD GwU>o:g" 89.error 误差
!Sr0Im0 o 0cc+ 90.expected error 预期误差
dcc%G7w v;NZ"1=_ 91.population 总体
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}tS6Z:fOY 93.non- sampling risk 非抽样风险
%RK\Hz2q3 Wvzzjcr(j 94.sampling unit 抽样单位
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&lTKYP aZ`_W| 95.statistical sampling 统计抽样
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=W4W/ 6@Z'fT4 96.tolerable error 可容忍误差
GwIfGixqH 8bKWIN g_n 97.the risk of under reliance 信赖不足风险
{"@b` yADN_ 98.the risk of over reliance 信赖过度风险
TG%hy"k Lb3K};SIV 99.the risk of incorrect rejection 误拒风险
\i;~~;D po](6V 100. the risk of incorrect acceptance 误受风险
O%q;,w{prW {dr&46$p 101.working trial balance 试算平衡表
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6` 102.index and cross-referencing 索引和交叉索引
g,GbaaXH 7)6Yfa]I% 103.cash receipt 现金收入
94k)a8-! K1wN9D{t' 104.cash disbursement 现金支出
FsPDWy&x ^*UfCoj9Z 105.bank statement 银行对账单
A%czhF r)@&2b"q 106.bank reconciliation 银行存款余额调节表
!O -_Dp\# }+RF~~H/ 107.balance sheet date
资产负债表日
36A.h,~ *e"GQd? 108.net realizable value 可变现净值
o:Os_NaD cPBy(5^ 109.storeroom 仓库
Wj{Rp{}3 7[.Q.3FL 110.sale invoice 销售发票
?e|:6a+[f f/WM}Hpj 111.price list 价目表
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$MC o_Kc nVQ\ 112.positive confirmation request 积极式询证函
AqKx3p6 |I^Jn@Mq: 113.negative confirmation request 消极式询证函
8JOht(m +(P43XO08 114.purchase requisition 请购单
(>5VS %LZM5Z^ 115.receiving report 验收报告
E `j5y(44 lX k-86[M 116.gross margin 毛利
SoGLsO+R HF=C8ZtlL 117.manufacturing overhead 制造费用
P(i2bbU ci NTYow 118.material requisition 领料单
J]^gF| 8sjHQ)< 119.inventory-taking 存货盘点
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].T;x| .dLX'84fY 121.stock certificate 股票
y#Sw>-zRq @`+$d=rO` 122.audit report 审计报告
A_*Lo6uII HNUR6H&Fta 123.entity 被审计单位
*]| JX& 714nUA872 124.addressee of the audit report 审计报告的收件人
y^|3]G3 e^Wv*OD' 125.unqualified opinion 无保留意见
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{r[ Dq IV#f}NrfD 126.qualified opinion 保留意见
F$y FR F*( A; N_y 127.disclaimer of opinion 无法表示意见
GZ[h`FJg/ w[vIPlSdS 128.adverse opinion 否定意见
eV=sDx O|TwG:! 查看《
注会考试《审计》中的128个英文单词(一) 》
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