61.assessed level of material misstatement risk 重大错报风险的评估水平
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30-$9 62.simall business 小规模企业
&<sDbNS t1YVE%`w 63.accounting system
会计系统
ebS>_jD cA4xx^~ 64.test of control 控制测试
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65.walk-through test 穿行测试
3 tp'}v 5)GO 66.communication 沟通
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9 67.flow chart 流程图
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#_1( 68.reperformance of internal control 重新执行
50.cMms zj^Ys`nl 69.audit evidence
审计证据
V1j5jjck n_51-^*z 70.substantive procedures 实质性程序
um[nz ~sSlfQWMzy 71.assertions 认定
jdGoPa\ $>;U^- #3 72.esistence 存在
Hinz6k6! >8nRP%r[5, 73.occurrence 发生
=:zmF]j9 zR+EJFf 74.completeness 完整性
RS~jHwIh /K"koV; 75.rights and obligations 权利和义务
<o";?^0Q COa"zg 76.valuation and allocation 计价和分摊
0BM3:]=wr @<tkwu 77.cutoff 截止
m]$!wp &AI/;zru 78.accuracy 准确性
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SQw)* jLf. qf8qm 79.classification 分类
&JM|u ww?1 Wej 8YF@ 80.inspection 检查
7p(^I*| mpBSd+;Z 81.supervision of counting 监盘
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`a9 DKu4e 82.observation 观察
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I_IDrS)O u|.L73<j% 84.computation 计算
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6" 85.analytical procedures 分析程序
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2h\S 86.vouch 核对
O<Rm9tZ8 t/\J 87.trace 追查
N246RV1W s('<ms 88.audit sampling 审计抽样
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e1=b, 89.error 误差
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@&( 90.expected error 预期误差
:yo tpa , [xDNl[Y| 91.population 总体
-9)<[>: /ov&h; 92.sampling risk 抽样风险
4~8++b1/; xJ)hGPrAl 93.non- sampling risk 非抽样风险
sXdNlR& f\FubL 94.sampling unit 抽样单位
L\--h`~YU .olDmFQD 95.statistical sampling 统计抽样
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|&} 96.tolerable error 可容忍误差
mdW8RsR h\ema| 97.the risk of under reliance 信赖不足风险
s_A<bW566F [!B($c|\ 98.the risk of over reliance 信赖过度风险
gf()NfUvRH 7KOM,FWKe 99.the risk of incorrect rejection 误拒风险
e$M \HPc lL.3$Rp; 100. the risk of incorrect acceptance 误受风险
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wM AOhfQ:E 4 101.working trial balance 试算平衡表
JyY-@GF 48JD >=@7 102.index and cross-referencing 索引和交叉索引
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0O( 103.cash receipt 现金收入
6\ g-KO E^aHe 104.cash disbursement 现金支出
[hE0 9W I;]Q}SUsm 105.bank statement 银行对账单
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VAA\ ]5X=u(} 106.bank reconciliation 银行存款余额调节表
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OA${ 107.balance sheet date
资产负债表日
k XGJZ$ AvF:$kG 108.net realizable value 可变现净值
AV\6K;~ @~v|t{G 109.storeroom 仓库
eHUr!zH: bM[!E 8dF 110.sale invoice 销售发票
*5'U3py JX%B_eUlAs 111.price list 价目表
>h+[#3vD GMqeC 112.positive confirmation request 积极式询证函
MYgh^%w: C'mYR3?m; 113.negative confirmation request 消极式询证函
;Z%PBMa ?;Ck]l#5ys 114.purchase requisition 请购单
rxZ%vzVQ> `NqX{26GV+ 115.receiving report 验收报告
S&]AIG) /,v>w, 116.gross margin 毛利
$I40 hk $e66j V 117.manufacturing overhead 制造费用
cNX,% 3T)GUzt` 118.material requisition 领料单
<BoDLvW> egcJ@Of 119.inventory-taking 存货盘点
>*#clf;@p 9aYDi) 120.bond certificate 债券
Vsh7>|@ 88\0opL- 121.stock certificate 股票
EugQr<sM# h/u>F$}c 122.audit report 审计报告
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^fVLM>p <; >05_#{up 124.addressee of the audit report 审计报告的收件人
~Q7)6% !vNZ-} 125.unqualified opinion 无保留意见
@]$qJFXx NHKIZx8sR 126.qualified opinion 保留意见
5fpBzn$ x2gnB@t 127.disclaimer of opinion 无法表示意见
29P vPR6 @* a'B=7 128.adverse opinion 否定意见
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_)NI 查看《
注会考试《审计》中的128个英文单词(一) 》
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