61.assessed level of material misstatement risk 重大错报风险的评估水平
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DST|2 *jy"g64j 62.simall business 小规模企业
^Ov+n1,) N)YoWA>#bF 63.accounting system
会计系统
~A>-tn}O \&s$?r 64.test of control 控制测试
S`[r]msw \@j3/!=,n% 65.walk-through test 穿行测试
3,@|kN< =ZARJ40L 66.communication 沟通
A~wyn5:_ Olq`mlsK 67.flow chart 流程图
j1dz'G}hj I#CS;Yh95 68.reperformance of internal control 重新执行
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bj+foNvu\ 69.audit evidence
审计证据
zvbz3 a -k3WY&9, 70.substantive procedures 实质性程序
fH_Xm :% Now2ad& 71.assertions 认定
mP ^*nB@, "(E%JAwZ^W 72.esistence 存在
R!_1 *H$ %VgK::)r 73.occurrence 发生
qo}u(pOj| bY=Yb 74.completeness 完整性
<Ow+LJWQK NJ!}(=1|K 75.rights and obligations 权利和义务
A@I3:V _dn*H-5hO 76.valuation and allocation 计价和分摊
$b"Ex> wafws*b% 77.cutoff 截止
!9=Y(rb T;B/Wm!x 78.accuracy 准确性
C3 (PI,, [N*`3UZk" 79.classification 分类
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i$Bo 80.inspection 检查
]\J( 4{ exv 81.supervision of counting 监盘
M0uC0\'#P O:[@?l 82.observation 观察
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cgF!+ &}lRij&` 83.confirmation 函证
X\]Dx./ N+ ei)- 84.computation 计算
V?z-Dt C _zFJ]7Ym.) 85.analytical procedures 分析程序
ut9R]01: .h;X5q1 86.vouch 核对
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IdX aW$))J)0 87.trace 追查
SCD;(I~4 \!'K#%]9 88.audit sampling 审计抽样
;Q%3WD wHhIa3_v 89.error 误差
Y]HtO^T2 D$bJ s O 90.expected error 预期误差
w'!J :<E\&6# oC 91.population 总体
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.rUn1 92.sampling risk 抽样风险
gd\b]L?>O <fcw:Ae 93.non- sampling risk 非抽样风险
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05vu{> 94.sampling unit 抽样单位
&pLCN[a eqWb>$ 95.statistical sampling 统计抽样
`v$Bib) I KDh)Zm 96.tolerable error 可容忍误差
v`u>;S_ 3`Q>s;DjIU 97.the risk of under reliance 信赖不足风险
vpqMKyy -` e`U%n 98.the risk of over reliance 信赖过度风险
>R8eAR$N FuZLE%gP 99.the risk of incorrect rejection 误拒风险
~qmu?5 H3"D$Nv 100. the risk of incorrect acceptance 误受风险
g4>1> .s 4\EvJg@Z. 101.working trial balance 试算平衡表
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rjz9 7_ah1IEK 102.index and cross-referencing 索引和交叉索引
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wYt QCk(qlN'h9 103.cash receipt 现金收入
+S>}<OE (L6*#!Dt 104.cash disbursement 现金支出
Oe%jV,S |V Y=N; Bj 105.bank statement 银行对账单
H(Q|qckj SB` "%6 106.bank reconciliation 银行存款余额调节表
Z8Il3b*) lEv<n6:_ 107.balance sheet date
资产负债表日
eFeWjB'<7 ]&/KAk 108.net realizable value 可变现净值
ym)`<[T l<mEGKB# 109.storeroom 仓库
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d'<. 110.sale invoice 销售发票
7Y(ySW N%&D(_ 111.price list 价目表
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cb, 112.positive confirmation request 积极式询证函
ZM%z"hO9R R]{AJ"p 113.negative confirmation request 消极式询证函
xiPP&$mg *!y.!v* 114.purchase requisition 请购单
.8%mi'0ud cKX6pG 115.receiving report 验收报告
,{{uRs/ ;U|^Tsuc` 116.gross margin 毛利
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}dA :>[;XT< 117.manufacturing overhead 制造费用
?_F,HhQ TvWhy`RQ 118.material requisition 领料单
ZC1U ?7cF_Zvve 119.inventory-taking 存货盘点
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3a4 ]{ M,Px.@tw. 121.stock certificate 股票
7 '@l?u/6 %Iv0<oU 122.audit report 审计报告
mdOF0b%-] WQ]~TGW 123.entity 被审计单位
<bf^'$l k:w\4Oqd 124.addressee of the audit report 审计报告的收件人
r^?%N3 OwQ 9y<v 125.unqualified opinion 无保留意见
5}R/C{fs eP3)8QC 126.qualified opinion 保留意见
)(&g\ qx"?')+ 127.disclaimer of opinion 无法表示意见
id.o)= 'C~NQ{1TV 128.adverse opinion 否定意见
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8eM]XS V&_5q`L 查看《
注会考试《审计》中的128个英文单词(一) 》
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