61.assessed level of material misstatement risk 重大错报风险的评估水平
_ 08];M| VVuR+=.& 62.simall business 小规模企业
KG8W8&q &U"X$aFc 63.accounting system
会计系统
c+2%rh1 =g~j=v,e 64.test of control 控制测试
D.*>;5:0' </s,pe79B 65.walk-through test 穿行测试
t1ze-Ht; S LGW: 66.communication 沟通
Sj-[%D* G{RTH_p 67.flow chart 流程图
<I2z& q*8lnk 68.reperformance of internal control 重新执行
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B3l 8_xLl2 69.audit evidence
审计证据
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T ;h~er6& 70.substantive procedures 实质性程序
1R*=.i%W !/hsJ9 71.assertions 认定
rWQY?K@ mhzYz;} 72.esistence 存在
)q3"t2- 3z[$4L'. 73.occurrence 发生
>I<PO.c! E5UcZ7 74.completeness 完整性
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u -BhTkoN) 75.rights and obligations 权利和义务
Eg8i _s~: &ao(!/im 76.valuation and allocation 计价和分摊
Acu@[I^ K)[8 H~Lm 77.cutoff 截止
HI!4 kMxjS^fr 78.accuracy 准确性
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~rb 79.classification 分类
T~ k)uQ YV([2 80.inspection 检查
T20VX 8gX r:9gf?(& 81.supervision of counting 监盘
MYdx .NZT \dkOK`)b 82.observation 观察
3M<!?%v\A W3JF5* 83.confirmation 函证
=+oZtP-+o 8MZ$T3IM 84.computation 计算
213\ehhG< D:E9!l' 85.analytical procedures 分析程序
9_huI'"p ngyY 86.vouch 核对
GAl+Zg## &;>4N"] 87.trace 追查
m,tXE%l "s_Z& 88.audit sampling 审计抽样
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: 89.error 误差
)Yj%# u$\a3yi 90.expected error 预期误差
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R1" 91.population 总体
i_l+:/+G+ 1"]P`SY$r 92.sampling risk 抽样风险
3,6Ox45 8cdsToF(e. 93.non- sampling risk 非抽样风险
!7 _\P7M MCnN^ 94.sampling unit 抽样单位
OhwF )p= Pil;/t)" 95.statistical sampling 统计抽样
lLiQ ;@ qrBZvJU 96.tolerable error 可容忍误差
V4K'R2t (bm;*2 97.the risk of under reliance 信赖不足风险
d2jr8U 6|=j+rScv 98.the risk of over reliance 信赖过度风险
;j'Daupt;= 2{oThef[O 99.the risk of incorrect rejection 误拒风险
, =y#m-9 PT_KXk 100. the risk of incorrect acceptance 误受风险
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b& 101.working trial balance 试算平衡表
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{Z^n(f4 jk70u[\ 102.index and cross-referencing 索引和交叉索引
vsMmCd)7U >^SEWZ_[ 103.cash receipt 现金收入
qX6D1X1_ 4gZ&^y' 104.cash disbursement 现金支出
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5>o>J 105.bank statement 银行对账单
bToq$%sCg X0uJNHO 106.bank reconciliation 银行存款余额调节表
FFcB54ALTf GP,<`l& 107.balance sheet date
资产负债表日
@x{`\AM|% ht6244: 108.net realizable value 可变现净值
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109.storeroom 仓库
8Y{s;U0n mTf< 110.sale invoice 销售发票
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51* OAe#Wf!c 111.price list 价目表
o0I9M?lP q``wt 112.positive confirmation request 积极式询证函
Vxdp| 6X_\Ve 113.negative confirmation request 消极式询证函
:b/J\ >k(MUmhX 114.purchase requisition 请购单
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MNH ,YLF+^w- 115.receiving report 验收报告
kgW @RD| q,l)I+ 116.gross margin 毛利
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1Fz (03pJV&K 117.manufacturing overhead 制造费用
@WOM#Kc #&Is GyU 118.material requisition 领料单
UY>v"M :td ~g;w 119.inventory-taking 存货盘点
HuI`#.MpWE {1Eu7l-4 120.bond certificate 债券
(q;bg1\UK Xu} U{x> 121.stock certificate 股票
07_oP(;jT kfrY1 122.audit report 审计报告
eSy(~Y wEEn? 123.entity 被审计单位
a.%LHb 77,oPLSn 124.addressee of the audit report 审计报告的收件人
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QU5Sy oL[ 125.unqualified opinion 无保留意见
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%c@ ukAKFc^)k 126.qualified opinion 保留意见
1{PG>W lj[,|[X7` 127.disclaimer of opinion 无法表示意见
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Uid uO(w1Q"^ 128.adverse opinion 否定意见
SreYJT% W`)<vGn=Y 查看《
注会考试《审计》中的128个英文单词(一) 》
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