61.assessed level of material misstatement risk 重大错报风险的评估水平
~LzTqMHM x9CI>l 62.simall business 小规模企业
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63.accounting system
会计系统
XC{(O:EG r^6vo6^ 64.test of control 控制测试
]j:Ikb} yQ8H-a. 65.walk-through test 穿行测试
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8fI |wj/lX7y 66.communication 沟通
_V|'iz9. ?0Ca-T Rz 67.flow chart 流程图
I@q>ES!1H V1;Qt-i 68.reperformance of internal control 重新执行
i&FC-{|Z L=}UApK 69.audit evidence
审计证据
c#;LH5KI BmUzsfD 70.substantive procedures 实质性程序
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5Y6 \>/:@4oK 71.assertions 认定
A1f]HT 0+:.9*g=k 72.esistence 存在
FZmYv%J LDvF)Eg 73.occurrence 发生
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7e J0p,P.G 74.completeness 完整性
qc'tK6=jp L{fP_DIa 75.rights and obligations 权利和义务
)SUN+YV^ xD?{Hw>QT# 76.valuation and allocation 计价和分摊
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::T<de7 77.cutoff 截止
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:8 Yhw* `"X 78.accuracy 准确性
q%:Jmi> (Fgt #H(B 79.classification 分类
-;`W"&`ss EJtU(HmW 80.inspection 检查
UXk8nH M9OFK\) 81.supervision of counting 监盘
fF[ g%?w f|^f^Hu:{ 82.observation 观察
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83.confirmation 函证
}lb.3fqiA MM8)yCI 84.computation 计算
]VYl Eqe P/PS(` 85.analytical procedures 分析程序
49zp@a %<muVRkB\ 86.vouch 核对
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t}%62 87.trace 追查
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3}Nl 88.audit sampling 审计抽样
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zm .2L $WPN.,7 90.expected error 预期误差
hW+Dko(s _INUJc 91.population 总体
O46/[{p+8 uU\iji\ 92.sampling risk 抽样风险
?3Fo:Z`@F ~3YNHm6V 93.non- sampling risk 非抽样风险
H= y-Y_R t3XMQ'] 94.sampling unit 抽样单位
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5nn*)vK { 95.statistical sampling 统计抽样
:gVjBF2 FTenXJ/c 96.tolerable error 可容忍误差
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&s6blD11 an2Tc*=~l( 97.the risk of under reliance 信赖不足风险
J@TM>R .e AC!R 98.the risk of over reliance 信赖过度风险
t;1NzI$^ QaO`:wJj 99.the risk of incorrect rejection 误拒风险
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'l8 9$ S,P| 100. the risk of incorrect acceptance 误受风险
tVcs r bcs!4 101.working trial balance 试算平衡表
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:jX~]1hpmA >`uS NY"tO 103.cash receipt 现金收入
FTfA\/tl(; O?WaMfS[1 104.cash disbursement 现金支出
l!=WqIZ -CrZ'k;4 105.bank statement 银行对账单
|<*(`\'w kt#W~n 106.bank reconciliation 银行存款余额调节表
K0g:Q*J- ]>L]?Rm 107.balance sheet date
资产负债表日
;Z_C3/b ~e+w@ lK 108.net realizable value 可变现净值
c$|dK NHF?73: 109.storeroom 仓库
`[\phv &3f.78a 110.sale invoice 销售发票
v1=X =H ]t3"0 111.price list 价目表
z{d5Lrk >i%w'uU 112.positive confirmation request 积极式询证函
`RcNqPY#S %}!}2s.A 113.negative confirmation request 消极式询证函
@;}H<&" 1znV>PO! 114.purchase requisition 请购单
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l$E 115.receiving report 验收报告
Y(zN Cpcd`y=IN 116.gross margin 毛利
;NeP&)Td 7nz+n# 117.manufacturing overhead 制造费用
m[j3s=Gr |q2lTbJ 118.material requisition 领料单
cvA\C_ Ekme62Q>u 119.inventory-taking 存货盘点
ef;L|b%pp L"I] mQvd 120.bond certificate 债券
@t8kN6. ] <3?=$ 121.stock certificate 股票
EiN)TB^] <WJ0St 122.audit report 审计报告
c$kb0VR :5{@* 123.entity 被审计单位
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1 v|(b,J3 124.addressee of the audit report 审计报告的收件人
O)uM&B= AsLjU#jn 125.unqualified opinion 无保留意见
tC:,!4 P$ PX2k,% 126.qualified opinion 保留意见
MK" o}+Uy 127.disclaimer of opinion 无法表示意见
('q vYQ uO(guA,C 128.adverse opinion 否定意见
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ci 查看《
注会考试《审计》中的128个英文单词(一) 》
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