61.assessed level of material misstatement risk 重大错报风险的评估水平
0TK+R43_ C4e3Itc9X 62.simall business 小规模企业
-Wc'k 2oU p*E_Po 63.accounting system
会计系统
x0B|CO ]}H;`H 64.test of control 控制测试
K0_/;a] | 6O8'T`F[ 65.walk-through test 穿行测试
lR_ 4iyqb [xq"[*Evv 66.communication 沟通
]+x;tPo ,\zp&P"p 67.flow chart 流程图
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6 68.reperformance of internal control 重新执行
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\8aE 69.audit evidence
审计证据
#!0le:_ VXlTA>a } 70.substantive procedures 实质性程序
e8O[xM ! 4 `any 71.assertions 认定
RGh`=D/yE "&Ym(P 72.esistence 存在
o\u31, &niROM,;K 73.occurrence 发生
J&4LyIpQ S*~v9+ 74.completeness 完整性
l@7Xgsey .n1]Yk;,1 75.rights and obligations 权利和义务
v`#T)5gl- (NrH)+)J!a 76.valuation and allocation 计价和分摊
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,8zKM) |9.`qv 77.cutoff 截止
.6S]\dp7~ ~jMdM~} 78.accuracy 准确性
EdxTaR U WYLT-^x 79.classification 分类
k @'85A` j;@7V4' 80.inspection 检查
]Ija,C!# {<%zcNKl^L 81.supervision of counting 监盘
Qag@#!&n >J>4g;Y 82.observation 观察
\Ku6gEy j.OPDe{LU 83.confirmation 函证
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e"!* 84.computation 计算
C(7uvQ r2H_)Oi 85.analytical procedures 分析程序
J/Ki]T9 :9!?${4R 86.vouch 核对
;(M`Wy]2 QHnk@R! 87.trace 追查
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a_^ 88.audit sampling 审计抽样
=BO} hk &z;F'>" 89.error 误差
aR30wxW&) }l{r9ti 90.expected error 预期误差
Z7?C^m U{n< n8 91.population 总体
H@Dj$U FRpTYLA2 92.sampling risk 抽样风险
3Tv;<hF #7K&x.w$ 93.non- sampling risk 非抽样风险
.lm^ +1}r @4dB$QF`& 94.sampling unit 抽样单位
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h\wH; 9Cbf[\J!bq 95.statistical sampling 统计抽样
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X]d[" 96.tolerable error 可容忍误差
[H$37Hx! Z'iXuI49 97.the risk of under reliance 信赖不足风险
Dn;6O T.nY>Q8 98.the risk of over reliance 信赖过度风险
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,y $8#zPJR& 99.the risk of incorrect rejection 误拒风险
{~7VA vB >7W 100. the risk of incorrect acceptance 误受风险
;KqH]h) 7kapa59 101.working trial balance 试算平衡表
EJ&[I%jU sE7!U| 102.index and cross-referencing 索引和交叉索引
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/0@7 iDej{95 103.cash receipt 现金收入
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VY 104.cash disbursement 现金支出
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XwK A+i|zo5p=k 105.bank statement 银行对账单
&x$1hx' 1?s]nU 106.bank reconciliation 银行存款余额调节表
o!6gl]U'y9 ],{b&\ 107.balance sheet date
资产负债表日
3x2*K_A5:Q ??Zh$^No: 108.net realizable value 可变现净值
+$R4'{9q W]cJP 109.storeroom 仓库
>g8H )=6|G^ 110.sale invoice 销售发票
gB1w,96J F8{"Rk} 111.price list 价目表
^6Y4= 1s5FjD?M 112.positive confirmation request 积极式询证函
A?I/[zkc QfjgBJo% 113.negative confirmation request 消极式询证函
YSi[s*.G <RzGxhT 114.purchase requisition 请购单
9&e=s<6dO /y/O&`X( 115.receiving report 验收报告
t,|`#6 Ft 1I< <`7' 116.gross margin 毛利
Dj!v+<b ^gx`@^su 117.manufacturing overhead 制造费用
K^0cL%dB B;f\H,/59 118.material requisition 领料单
hkOhY3K5 >D20f<w(H 119.inventory-taking 存货盘点
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qfnCM0Y \[</|]'[ 120.bond certificate 债券
5&V0(LT]C <n+?7`d, 121.stock certificate 股票
D{1k{/cF J+oK:tzt8 122.audit report 审计报告
owYf1=G WN8XiV 123.entity 被审计单位
6`(x)Q9 UzZzt$Kw 124.addressee of the audit report 审计报告的收件人
k@QU<cvI D|`O8o?) 125.unqualified opinion 无保留意见
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;Y<Hi\2oy 126.qualified opinion 保留意见
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#gjhs"$~ .Y!]{c 128.adverse opinion 否定意见
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r5bS w@ 1g_dy 查看《
注会考试《审计》中的128个英文单词(一) 》
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