61.assessed level of material misstatement risk 重大错报风险的评估水平
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nJ.pPzH2g 62.simall business 小规模企业
[#n~ L6 {) 4D1 63.accounting system
会计系统
D M{7x77 <iiu% 64.test of control 控制测试
]7v-qd |)i-c`x 65.walk-through test 穿行测试
T30!'F(*, 1=OXi!G 66.communication 沟通
Afo(! v x;lIw)Ti 67.flow chart 流程图
mkTf}[O I-4csw<Qy 68.reperformance of internal control 重新执行
Zse3e Bm"jf] 69.audit evidence
审计证据
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A/%K= H? 70.substantive procedures 实质性程序
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"O* 71.assertions 认定
g=Q#2/UQ< d~uK/R-KD 72.esistence 存在
,ju 1:` H:4r6-{ 73.occurrence 发生
R>BI;IcX VR2BdfKU, 74.completeness 完整性
:gVz}/C.@ A1Mr 75.rights and obligations 权利和义务
V:)k@W?P ,SuF1&4 76.valuation and allocation 计价和分摊
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uO 77.cutoff 截止
"m0>u,HmI fyT:I6* 78.accuracy 准确性
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[+ObF9= 79.classification 分类
J %jfuj d"uR1rTk 80.inspection 检查
J:)Q)MT24: =G;whd}] 81.supervision of counting 监盘
8},!t\j#] m*|3 82.observation 观察
GKH7Xx( :D}xT] 83.confirmation 函证
='T<jV`evu A5z`_b4f 84.computation 计算
:e ?qm7 cB 0wB ?U~ 85.analytical procedures 分析程序
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R2TuF *bDuRr?v9 86.vouch 核对
k]`I3>/L +dSe"W9 87.trace 追查
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M N-]h+Cnyu 88.audit sampling 审计抽样
G#@o6r QL"fC;xUn, 89.error 误差
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r75,mX 90.expected error 预期误差
Ex^7`-2,B POfvs] 91.population 总体
fxXZ^#2wX }N:0%Gk[; 92.sampling risk 抽样风险
,xuqQ;JX >1T=Aw2Z. 93.non- sampling risk 非抽样风险
? Sj,HLo@U Dsw(ti`@ 94.sampling unit 抽样单位
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L9Z:>i? 95.statistical sampling 统计抽样
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639oB 96.tolerable error 可容忍误差
0SwWLq VT?JTW 97.the risk of under reliance 信赖不足风险
Q*ZqY 2Y\,[ $z 98.the risk of over reliance 信赖过度风险
}?$d~]t) fBR,Oneo 99.the risk of incorrect rejection 误拒风险
Z 3m5D K \'&:6\-fw 100. the risk of incorrect acceptance 误受风险
z^gf@r hdQ[=PH) 101.working trial balance 试算平衡表
q!$ZBw-7>A /P<RYA~ 102.index and cross-referencing 索引和交叉索引
ea3AcT6 79n,bb5 103.cash receipt 现金收入
z,87;4- =&U JFu 104.cash disbursement 现金支出
$T8Ni!#/C I5wf|wB- 105.bank statement 银行对账单
qtnLQl"M ah>;wW!6/ 106.bank reconciliation 银行存款余额调节表
zC(DigN J~V`"uo 107.balance sheet date
资产负债表日
xqmP/1=NO `E8m>q Ss 108.net realizable value 可变现净值
\vT0\1:|i /~{8/u3 109.storeroom 仓库
b&"=W9(V n9<QSX&~< 110.sale invoice 销售发票
CtTG`)"| 5]:fkx 111.price list 价目表
w{?nX6a@p ?=dyU( 112.positive confirmation request 积极式询证函
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1u:OzyJy q@~N?$> 114.purchase requisition 请购单
!sfOde)$ bqJL@!T 115.receiving report 验收报告
$u|p(E:* "pa5+N&2- 116.gross margin 毛利
]7^OTrZ N M}!7/8HUC 117.manufacturing overhead 制造费用
$2A%y14 -MbnYs) 118.material requisition 领料单
C8}ujC @`G_6<.` 119.inventory-taking 存货盘点
x|<rt966A bU/5ug. 120.bond certificate 债券
12gcma} bLUn>ch 121.stock certificate 股票
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k|F<?:C sw6]Bc 123.entity 被审计单位
)}\jbh>RH ,)hUL/r6 124.addressee of the audit report 审计报告的收件人
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?WTX %L.,:m tq) 125.unqualified opinion 无保留意见
? ;i O 7FW!3~3A_ 126.qualified opinion 保留意见
&~:b& \|BtgT *$b 127.disclaimer of opinion 无法表示意见
'IY?7+[ _Ft4F`pM 128.adverse opinion 否定意见
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AP)(I ),v[.9!}: 查看《
注会考试《审计》中的128个英文单词(一) 》
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