61.assessed level of material misstatement risk 重大错报风险的评估水平
ZGS=;jM [6c{t 62.simall business 小规模企业
M+ H$Jjcs rm2TWM| 63.accounting system
会计系统
F<I-^BY) H6~QSe0l 64.test of control 控制测试
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Sd{>(YWx~ {i=qx#2X?H 66.communication 沟通
]CTu | al^ yCoB 67.flow chart 流程图
WjA)0HL( :@pmgp 68.reperformance of internal control 重新执行
&^z~wJ,] r<"1$K~Ka 69.audit evidence
审计证据
&3AGj, )EO$JwQ 70.substantive procedures 实质性程序
MRiETd" `OBDx ^6F 71.assertions 认定
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/ 72.esistence 存在
7=JiL= yvVs9"|0 73.occurrence 发生
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{/izc 74.completeness 完整性
hLBX,r)u 2#sE\D 75.rights and obligations 权利和义务
T6{IuQjXs 9g>ay-W[( 76.valuation and allocation 计价和分摊
'a4xi0**I }B"kJNxV 77.cutoff 截止
_7 n+j ]0\8g=KK 78.accuracy 准确性
=m:0#&t,* z<)?8tAgq 79.classification 分类
rJR"[TTJ }n8,Ga% 80.inspection 检查
u dH7Q&" '?q|7[SU 81.supervision of counting 监盘
@!K)(B;A0b u0N1+-6kr+ 82.observation 观察
WM9QC59 g{dyDN$5|w 83.confirmation 函证
"&7v.-Yk( c~p4M64 84.computation 计算
(3W<yAM+ .vwOp*3\ 85.analytical procedures 分析程序
3dC8MKPq0 uGgR@+7?Z 86.vouch 核对
_ 57m] ;& hYF<Wn3L 87.trace 追查
]W]Vkkg] \Q]2Zq 88.audit sampling 审计抽样
VNaa(Q UiW(/L 89.error 误差
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JZ~v Rh,*tS 90.expected error 预期误差
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z+DPk[" R$NH [Tz 92.sampling risk 抽样风险
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&s0Ub 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
F@&q4whaVD "o%N`Xlx 95.statistical sampling 统计抽样
T|r@:t[ X,^J3Ek>O 96.tolerable error 可容忍误差
.#Z}}W# #;>J<> 97.the risk of under reliance 信赖不足风险
}h EBX:- HIeWgw^" 98.the risk of over reliance 信赖过度风险
$d4eGL2S 8qo{% 99.the risk of incorrect rejection 误拒风险
Z=4Krfn 3,W2CN} 100. the risk of incorrect acceptance 误受风险
pT:CvJ }8 fG+H. 101.working trial balance 试算平衡表
d{I|4h ,)u}8ty3j 102.index and cross-referencing 索引和交叉索引
w=y!|F p%_r0 103.cash receipt 现金收入
v~uQ_ae$> H+\rCefba 104.cash disbursement 现金支出
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t9F3 105.bank statement 银行对账单
5fSDdaO {PWz:\oaD 106.bank reconciliation 银行存款余额调节表
pu,/GBG_ (Sv 7^}j 107.balance sheet date
资产负债表日
p~$\@8@ XLI'f$w& 108.net realizable value 可变现净值
:/K 'P`JaL fw'$HV76 109.storeroom 仓库
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110.sale invoice 销售发票
ycIT=AFYqd 9c4 6| 111.price list 价目表
]Y}faW(&Y ;9/6X#;$ 112.positive confirmation request 积极式询证函
>pT92VN v5RS <?o 113.negative confirmation request 消极式询证函
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m3y0 LX!16a@SxA 114.purchase requisition 请购单
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HkGzyDt i=#r JK= 116.gross margin 毛利
3q{H=6 ]nEN3RJ 117.manufacturing overhead 制造费用
ZZ)bTLu 6^s]2mMfk 118.material requisition 领料单
&B/cy<;y, *(& J^ 119.inventory-taking 存货盘点
k;#$Oxa>t= RHz'Dz>0 120.bond certificate 债券
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iC`I )Tpc8Hr 121.stock certificate 股票
)p).}" !c\s)&U7B 122.audit report 审计报告
,iB)8Km@U P)tX U 123.entity 被审计单位
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? 0W hJrxb<9@Y0 125.unqualified opinion 无保留意见
ph<Z/wlz (IAl$IP63s 126.qualified opinion 保留意见
U^snb6\5 #Jq@p_T" 127.disclaimer of opinion 无法表示意见
mdoy1a 7"Zr:|$U 128.adverse opinion 否定意见
Fx/9T2%= ]j}zN2[A 查看《
注会考试《审计》中的128个英文单词(一) 》
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