61.assessed level of material misstatement risk 重大错报风险的评估水平
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XGu r8o^8 . 62.simall business 小规模企业
A3.pz6iT> S*WLb/R2 63.accounting system
会计系统
TEC#owz RgzzbW 64.test of control 控制测试
&uf|Le4 h6;zAM} 65.walk-through test 穿行测试
sAF="uB )k4&S{= 66.communication 沟通
5`::#[ }CrWmJu0 67.flow chart 流程图
KJt6d`ZN *nV"X0& 68.reperformance of internal control 重新执行
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审计证据
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\u 70.substantive procedures 实质性程序
J!@R0U. Rq|]KAN 71.assertions 认定
mRC s/P+?8'9 72.esistence 存在
&=wvlI52` SPtx_+ Q)S 73.occurrence 发生
I(Vg x,GLGGi}_x 74.completeness 完整性
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>[ -Q%Pg<Q-# 75.rights and obligations 权利和义务
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ethO g)IW9q2 76.valuation and allocation 计价和分摊
.P ??N <%=<9~e 77.cutoff 截止
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E}5# 78.accuracy 准确性
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qZ`X 79.classification 分类
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?1\H:Lq 80.inspection 检查
qtFHA+bO 2_)gJ_kP 81.supervision of counting 监盘
EWOa2^%}Z\ :kd]n$] 82.observation 观察
8wn{W_5a ff00s+ 83.confirmation 函证
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^(W |ZOdfr4uW 84.computation 计算
Au:R]7 ^S!;snhn 85.analytical procedures 分析程序
4EaxU !BT \=o0MR 86.vouch 核对
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87.trace 追查
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oB=7+g er3`ITp:dp 88.audit sampling 审计抽样
[c v!YE (D{J| 89.error 误差
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#440; 90.expected error 预期误差
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Z9^>`* ^@Z8_PZo 91.population 总体
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^O> i>dFpJ 92.sampling risk 抽样风险
Z{?T1 =n Z_[L5B]Gwd 93.non- sampling risk 非抽样风险
js%n]$N J5Ti@(G5V 94.sampling unit 抽样单位
l\|sHn/ iU(B#ohW" 95.statistical sampling 统计抽样
j-ob7(v)*] J|<C;[du> 96.tolerable error 可容忍误差
&2I8!Ia {uJ"% 97.the risk of under reliance 信赖不足风险
Ty7)j]b"zl l+X\>, 98.the risk of over reliance 信赖过度风险
ES8(:5 A8Km8" 99.the risk of incorrect rejection 误拒风险
08! _B\ Hx!eCTO:* 100. the risk of incorrect acceptance 误受风险
5hTScnL% kfZ(:3W$ 101.working trial balance 试算平衡表
8~&=vc 7zIfsb 102.index and cross-referencing 索引和交叉索引
0Gu?;]GSv }w8yYI 103.cash receipt 现金收入
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h_z^rwn 104.cash disbursement 现金支出
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nq~fH(QY cvhwd\ 106.bank reconciliation 银行存款余额调节表
UT[{NltH J6"GHbsO 107.balance sheet date
资产负债表日
{JF"PAS7 H({m1v ~R 108.net realizable value 可变现净值
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%UC }w-M. 109.storeroom 仓库
=K}T; c ?e,:x ]\L 110.sale invoice 销售发票
Wu(^k25 =E^/gc%X 111.price list 价目表
gQJLqs"F CF@*ki3X 112.positive confirmation request 积极式询证函
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b+,Gk( yrl7 113.negative confirmation request 消极式询证函
w0vsdM;G :"H?phk 114.purchase requisition 请购单
5% }!z~8Y4 {F S)f 115.receiving report 验收报告
yK$aVK" OhlK;hvdB* 116.gross margin 毛利
fNfa.0s R0LWuE%eD 117.manufacturing overhead 制造费用
_*b`;{3 ]cVDXLj$ 118.material requisition 领料单
EuImj#Zl XXA]ukj;r 119.inventory-taking 存货盘点
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)=MK&72r }maD8,:t 121.stock certificate 股票
0CK n&zEYCSI 122.audit report 审计报告
`!(%Rk MI(;0 123.entity 被审计单位
x'..j5 pU'>!<zGr 124.addressee of the audit report 审计报告的收件人
_Hfpizm Z @ef2y; 125.unqualified opinion 无保留意见
(n7{?`Yid |]k,0Y3v 126.qualified opinion 保留意见
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gR N:'!0|6?x- 127.disclaimer of opinion 无法表示意见
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)N607 Fa- 128.adverse opinion 否定意见
PHY!yc-LjV @)vQ>R\k< 查看《
注会考试《审计》中的128个英文单词(一) 》
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