61.assessed level of material misstatement risk 重大错报风险的评估水平
=om<* \vsO F. I\?b 62.simall business 小规模企业
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63.accounting system
会计系统
BoXPX2: X4L@|"ZI 64.test of control 控制测试
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1GKQ liBFx6\"S 65.walk-through test 穿行测试
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1!4R~ 66.communication 沟通
5S[:;o .l,]yWwfK 67.flow chart 流程图
5&.I9}[)j uqVarRi$ 68.reperformance of internal control 重新执行
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\ECQF 69.audit evidence
审计证据
e5D\m g) U] P{~ 70.substantive procedures 实质性程序
.e4upTGU ju!V1ky 71.assertions 认定
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4S 72.esistence 存在
'!`| H 3 R[kF(C& 73.occurrence 发生
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Z$v/m 74.completeness 完整性
zDBm^ s 4b+_|kYb 75.rights and obligations 权利和义务
%!DTq`F 0$i\/W+ 76.valuation and allocation 计价和分摊
+Ht(_+To1 \TLfLqA 77.cutoff 截止
Q3'P<"u !?sB=qo 78.accuracy 准确性
36Lf8~d4"h :QF`Orb!^ 79.classification 分类
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80.inspection 检查
(w`_{%T nkz<t 81.supervision of counting 监盘
YV'B*arIA QVah4wFL*. 82.observation 观察
3m~,6mQ ^)o]hE| 83.confirmation 函证
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84.computation 计算
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lk`|u$KPz 85.analytical procedures 分析程序
A"0Yn(awWu <<V"4 C2 86.vouch 核对
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1 .J=QWfqt 87.trace 追查
-0I&dG- -X3CrW 88.audit sampling 审计抽样
%zR5q Lb ItVVI"- 89.error 误差
+HjSU2 Jx Kd 90.expected error 预期误差
4hYK$!"r O]?\<&y 91.population 总体
b&]z^_m) N8,g~?r^ 92.sampling risk 抽样风险
L=.@hs \w&R`;b8w 93.non- sampling risk 非抽样风险
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}u?( i2-]Xl 94.sampling unit 抽样单位
NBAOVYK ?X\uzu 95.statistical sampling 统计抽样
jk Aru_C y3bL\d1 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
,s6lB0 LoSrXK~0~J 98.the risk of over reliance 信赖过度风险
:f7:@8 f3s4aARP 99.the risk of incorrect rejection 误拒风险
ma/<#l^} eT?vZH[N 100. the risk of incorrect acceptance 误受风险
K,+z^{Hvh I|2dV9y 101.working trial balance 试算平衡表
J3/e;5w2Z e&K7n@ 102.index and cross-referencing 索引和交叉索引
uz:r'+v Hq&MePl[ 103.cash receipt 现金收入
hpq\ a/rQ@ c> 104.cash disbursement 现金支出
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# 105.bank statement 银行对账单
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$Y-@ Ef3="}AI; 106.bank reconciliation 银行存款余额调节表
P,7R/-u 5D P057]cAat< 107.balance sheet date
资产负债表日
wzcv[C-x DYrci?8Ith 108.net realizable value 可变现净值
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T 109.storeroom 仓库
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B6 110.sale invoice 销售发票
.x}xa @wVDe\% , 111.price list 价目表
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m |Qpd<L 112.positive confirmation request 积极式询证函
\K lY8\c[ ];eJ'# 113.negative confirmation request 消极式询证函
]4'V59\ .eCUvX`$ 114.purchase requisition 请购单
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%C %fXgV\xY 115.receiving report 验收报告
NFG~PZ`6R VkId6k:>6C 116.gross margin 毛利
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)Q{=) 117.manufacturing overhead 制造费用
Ax9A-| V<U9Pj^?^ 118.material requisition 领料单
zs'Jgm.v <W^>:!?w 119.inventory-taking 存货盘点
oHF,k c'Q.2^w^ 120.bond certificate 债券
M=1~BZQ(Z RF~c/en 121.stock certificate 股票
0&3zBL%Bo B9`_~~^U5 122.audit report 审计报告
Shss};QZf( Wi*HLP!lNC 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
sD6vHX% <AHdz/N 125.unqualified opinion 无保留意见
6rlM\k@! %4/X;w\3 126.qualified opinion 保留意见
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|s8 3'7X[{uBr 127.disclaimer of opinion 无法表示意见
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3?. yoTx3U@ 128.adverse opinion 否定意见
GwG(?_I" >/.Ae8I) 查看《
注会考试《审计》中的128个英文单词(一) 》
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