61.assessed level of material misstatement risk 重大错报风险的评估水平
@7IIM{ H{Wu]C<@p 62.simall business 小规模企业
e )d`pQ6 <g$~1fa 63.accounting system
会计系统
8X[:j&@ _h{C_;a[_ 64.test of control 控制测试
F(>Np2oi6 ,U2*FZ[" 65.walk-through test 穿行测试
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WXQOo8 Sc;BCl{=| 66.communication 沟通
GPN]9 I>W=x'PkLn 67.flow chart 流程图
-XB/lnG
\NPmym_6J 68.reperformance of internal control 重新执行
oKuI0-*mR '=b/6@& 69.audit evidence
审计证据
5IE#\FITO| Ayxkv)%:@) 70.substantive procedures 实质性程序
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[}.yyye 71.assertions 认定
Mk"^?%PxT `dq,>HdW 72.esistence 存在
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8 Tp/6,EE 73.occurrence 发生
9jM}~XvV H#,W5EJzM 74.completeness 完整性
Y]'Z7<U}*E wW>A_{Y 75.rights and obligations 权利和义务
zdB^S%cztS TM%|'^) 76.valuation and allocation 计价和分摊
"\:`/k3 =$'6(aDH 77.cutoff 截止
f6hnTbJ d,k!qjf=r 78.accuracy 准确性
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k ZMQZs~;~d 79.classification 分类
u^^[Q2LDU} "L IF.) 80.inspection 检查
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pA 81.supervision of counting 监盘
<cps2*' em%4Ap 82.observation 观察
XO.jl" xu 9+Np4i@ 83.confirmation 函证
|jGf<Bf5 -_=nDH 84.computation 计算
R0KPZv- UXJeAE- 85.analytical procedures 分析程序
8W*%aOi5+ {'7B6 86.vouch 核对
u-QB.iQ+s ,0M_Bk" 87.trace 追查
8'HEms BX`{73sw 88.audit sampling 审计抽样
R`NYEptJ X-bcQ@Oj 89.error 误差
LBw1g<& g];!&R- 90.expected error 预期误差
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)e Cjn#00 92.sampling risk 抽样风险
z O-z%y E>6MeO 93.non- sampling risk 非抽样风险
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=>oO9` 94.sampling unit 抽样单位
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8oN 95.statistical sampling 统计抽样
)3cAQ'w m+=] m_ 96.tolerable error 可容忍误差
=/@D8{pU T^zXt? 97.the risk of under reliance 信赖不足风险
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A} 98.the risk of over reliance 信赖过度风险
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Xe]5 99.the risk of incorrect rejection 误拒风险
AP3a;4Z# 1I%w?^sm_ 100. the risk of incorrect acceptance 误受风险
#]\Uk,mhZB "BM#4 101.working trial balance 试算平衡表
0Um2DjTCG ^}RCoE 102.index and cross-referencing 索引和交叉索引
iDpSj!x/_ `aOFs+<) 103.cash receipt 现金收入
9Gvd&U a1T'x~ ' 104.cash disbursement 现金支出
aS>u,=C D(~U6SR 105.bank statement 银行对账单
xB@ T|EP bTI|F]^! 106.bank reconciliation 银行存款余额调节表
z}.e]|b^H dn&s* 107.balance sheet date
资产负债表日
{y)=eX9 FnwJ+GTu 108.net realizable value 可变现净值
Pd8![Z3 S;Fi?M 109.storeroom 仓库
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\ 110.sale invoice 销售发票
u2tfF E fqX
y>W 111.price list 价目表
N"Z{5A hqD*z6aH 112.positive confirmation request 积极式询证函
P?%s
#I: F/]2G^- 113.negative confirmation request 消极式询证函
R8K&R\
W<'m:dq 114.purchase requisition 请购单
~$ c\JKH- A@`}c,G 115.receiving report 验收报告
)j6~Wy@4 n3WlZ!$ 116.gross margin 毛利
[:dY0r+ 9p]QM)M 117.manufacturing overhead 制造费用
59LG{R2 [DuttFX^x 118.material requisition 领料单
P1!qbFDv8 td$E/h=3 119.inventory-taking 存货盘点
&0d#Y]D4` h0EEpL|\ 120.bond certificate 债券
9i:L&d
N F~-(:7j 121.stock certificate 股票
@@f"%2ZR[ "MeVE#O 122.audit report 审计报告
`>o{P/HN hDDn,uzpd 123.entity 被审计单位
I^.Om]) Q3'llOx 124.addressee of the audit report 审计报告的收件人
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RqL9t 125.unqualified opinion 无保留意见
XPc^Tq Lj({[H7D! 126.qualified opinion 保留意见
@FAA2d Xg6Jh`` 127.disclaimer of opinion 无法表示意见
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TldX 1C+13LE$U 128.adverse opinion 否定意见
xo^b&ktQd +|3@=.V 查看《
注会考试《审计》中的128个英文单词(一) 》
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