61.assessed level of material misstatement risk 重大错报风险的评估水平
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a,eB 62.simall business 小规模企业
6 ]x?2P% Z jmQ 63.accounting system
会计系统
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64.test of control 控制测试
l$/pp 2yK">xYY@ 65.walk-through test 穿行测试
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3"XHX 66.communication 沟通
! $$>D" ~bZ=]i 67.flow chart 流程图
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# 68.reperformance of internal control 重新执行
O#U maNj/ (1'DZxJ&u 69.audit evidence
审计证据
LJ[zF~4# g[G/If 70.substantive procedures 实质性程序
wS}c\!@<, R `tJ7MB 71.assertions 认定
\o!3TK"N AI2XNSV@Yl 72.esistence 存在
_4N.]jr5 8vVE 73.occurrence 发生
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I~y;c) 74.completeness 完整性
R->x_9y-R [1vm~w' 75.rights and obligations 权利和义务
B4b'0p :gV~L3YW5 76.valuation and allocation 计价和分摊
AU\=n,K7 ==[(Mn,%d 77.cutoff 截止
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Bed< 78.accuracy 准确性
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ND{ 79.classification 分类
8lV:-"+5 E /H%q|q 80.inspection 检查
!}!KT(%% jg?UwR& 81.supervision of counting 监盘
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<2)AbI+3 82.observation 观察
\( s `=(t w80X~ 83.confirmation 函证
LWM<[8wJ4 naaKAZ!S 84.computation 计算
;3/}"yG<p ]pvHsiI: 85.analytical procedures 分析程序
h*VDd3[# "\@J0|ppb 86.vouch 核对
U(f@zGV $L^%*DkM 87.trace 追查
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;$iT]S 88.audit sampling 审计抽样
i?/Q7D<P >\1twd{u] 89.error 误差
$jMA(e`Ye0 STnM Bz7 90.expected error 预期误差
:=hL}(~] xq;>||B 91.population 总体
g!~SHW)l eF%M2:&c; 92.sampling risk 抽样风险
''9]`B,:a0 L~5f*LE$1 93.non- sampling risk 非抽样风险
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Y)vi$;] qefp3&ls 94.sampling unit 抽样单位
4dbX!0u1l 'b.jKkW7 95.statistical sampling 统计抽样
J6CSu7Voa ?c?@j}=?yY 96.tolerable error 可容忍误差
{LiJ=Ebt \NNA" 97.the risk of under reliance 信赖不足风险
C[,h! +1wEoU.l2 98.the risk of over reliance 信赖过度风险
h^(U:M=A .8QhJHwd 99.the risk of incorrect rejection 误拒风险
~a_hOKU5 Y)k"KRW+ 100. the risk of incorrect acceptance 误受风险
zCJ"O9G<V FC+-|1?C 101.working trial balance 试算平衡表
U1:m=!S;x o*204BGB 102.index and cross-referencing 索引和交叉索引
YA,.C4=s yr},pB 103.cash receipt 现金收入
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|WaWmp(pQ 104.cash disbursement 现金支出
p|gVIsg[-e :WWHEZK 105.bank statement 银行对账单
oL~1M=r }$<v 106.bank reconciliation 银行存款余额调节表
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6 107.balance sheet date
资产负债表日
bDDP:INm. P\dfxR;8% 108.net realizable value 可变现净值
.*N,x(V B4un6-<i 109.storeroom 仓库
#q:j~4)h P6%qNR/ x 110.sale invoice 销售发票
gA=Pz[i)p (A2ga):Pk 111.price list 价目表
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a 112.positive confirmation request 积极式询证函
Wg %] _L)LyQD]T 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
\#biwX ~<u\YIJ 115.receiving report 验收报告
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15_"U+O(/ 116.gross margin 毛利
)PR`irw CHS}tCfos> 117.manufacturing overhead 制造费用
.Od@i$E>& 0>m$e(Z 118.material requisition 领料单
BT(eU*m- [.l,#-vp 119.inventory-taking 存货盘点
J_+2]X7n ,&,XcbJ 120.bond certificate 债券
ug}u>vQ> Zah<e6L 121.stock certificate 股票
%d:cC:` _l)3pm6 122.audit report 审计报告
!|9@f$Jv X%I@4 B7Ts 123.entity 被审计单位
6GAEQ] }`Wo(E}O 124.addressee of the audit report 审计报告的收件人
TyO]|Q5 S9*68l 125.unqualified opinion 无保留意见
Foj|1zJS_ ymrnu-p o 126.qualified opinion 保留意见
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DIYR8l}x V9KRA 1 128.adverse opinion 否定意见
Z[!kEW L5:1dF 查看《
注会考试《审计》中的128个英文单词(一) 》
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