61.assessed level of material misstatement risk 重大错报风险的评估水平
z.HNb$; $ow`)?sh 62.simall business 小规模企业
L"6/"L rxp9B>~ 63.accounting system
会计系统
Q]UYG( f+Li'? 64.test of control 控制测试
^>{;9lo< g*r;( H>e 65.walk-through test 穿行测试
Y'0?<_ fj x>"JWD 66.communication 沟通
q.[[c pY>-N 67.flow chart 流程图
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L 68.reperformance of internal control 重新执行
b\m(0/x -f|^}j? 69.audit evidence
审计证据
T)tHN#6I Pt0} 9Q 70.substantive procedures 实质性程序
|0R%!v(, DK_v{R 71.assertions 认定
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_n Y6?mY! 72.esistence 存在
[HiTR !o* qq3Qd,$Z 73.occurrence 发生
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iO#1gA E(kb!Rz 74.completeness 完整性
8yz((?LrDh 0QH3,Ps1C 75.rights and obligations 权利和义务
P^m 6di NV(4wlh)y 76.valuation and allocation 计价和分摊
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Lg~g4 77.cutoff 截止
64rk^Um %<#3_}"T| 78.accuracy 准确性
*([)X2A@+ [d~bZS|(T( 79.classification 分类
nEcd+7( 15T[J%7f 80.inspection 检查
}cK~=@7tK xXxh3 k\ 81.supervision of counting 监盘
/A))"D 9f%y)[ \ 82.observation 观察
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~TFYlV -@V"i~g<e 84.computation 计算
"~2#!bK7 IgR"euU 85.analytical procedures 分析程序
po2[uJ KW7?: x 86.vouch 核对
^8l3j4 h4.=sbzZ 87.trace 追查
?(ls<&s{w Z t+FRR= 88.audit sampling 审计抽样
l8AEEG8> fDEu%fUYZ 89.error 误差
._MAHBx+G >"<k8wn 90.expected error 预期误差
R~5*#r@f i Kk"j 91.population 总体
b' oGt, K_+;"G 92.sampling risk 抽样风险
[+MX$y oBNX8%5w 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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TRbZo 95.statistical sampling 统计抽样
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^lf= mh#FYSp 96.tolerable error 可容忍误差
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.r vG<pc_ak 97.the risk of under reliance 信赖不足风险
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?X#/1X%u: it\DZGsg 99.the risk of incorrect rejection 误拒风险
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;uC~L 100. the risk of incorrect acceptance 误受风险
b~r{J5x@ jWK@NXMH 101.working trial balance 试算平衡表
pba8=Z {`H<=h__ 102.index and cross-referencing 索引和交叉索引
8hK P BF@5&>E 103.cash receipt 现金收入
B&i0j5L S2
"=B&,} 104.cash disbursement 现金支出
mYh5#E41J `kNi*I^ 105.bank statement 银行对账单
.-KtB(t I!@s6tG 106.bank reconciliation 银行存款余额调节表
y3cf[Q 6vgBqn[ 107.balance sheet date
资产负债表日
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Q1~H=q 108.net realizable value 可变现净值
Z<ajET`) EzIs@} 109.storeroom 仓库
O b8B WfRfx#MMt 110.sale invoice 销售发票
B+Y5b5+wOQ cZgMA8
F 111.price list 价目表
iO*`(s nJleef9 112.positive confirmation request 积极式询证函
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Xoq 113.negative confirmation request 消极式询证函
-*|:v67C& SY'2A) 114.purchase requisition 请购单
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: a(@p0YpKT 115.receiving report 验收报告
y7JZKtsFA `k(u:yGK 116.gross margin 毛利
% Cu.u)/+ SLtSqG7~ 117.manufacturing overhead 制造费用
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k#x .73zik 118.material requisition 领料单
g5[ D& `l>93A 119.inventory-taking 存货盘点
<Zp^lDxa ieo|%N{' 120.bond certificate 债券
jow7t\wk $s-9|Lbs` 121.stock certificate 股票
2'wr={>W 4l&"]9D 122.audit report 审计报告
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123.entity 被审计单位
g ?afX1Sg &:V@2_6" 124.addressee of the audit report 审计报告的收件人
"v(G7*2 @iU%`=ziz 125.unqualified opinion 无保留意见
e(yQKwVD `,wcQ 126.qualified opinion 保留意见
|JUe>E* E-~mOYea 127.disclaimer of opinion 无法表示意见
J3B6X 8P' O)`fvpVU 128.adverse opinion 否定意见
[kbC'Eh* mEoA#U 查看《
注会考试《审计》中的128个英文单词(一) 》
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