61.assessed level of material misstatement risk 重大错报风险的评估水平
[R7Y}k:9U g2/8~cn8z 62.simall business 小规模企业
L`EBfz\n \K<QmK 63.accounting system
会计系统
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u^`Ha }XM(:|8J, 64.test of control 控制测试
NS6:yX,/ W1FI mlXS 65.walk-through test 穿行测试
H ?y,ie#u d6sye^P 66.communication 沟通
m<qJcZk {3{"8-18 67.flow chart 流程图
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'-+, q,U+qt 68.reperformance of internal control 重新执行
bB;5s`- ^UhBH@ti 69.audit evidence
审计证据
k/gZ, r s?R:+ 70.substantive procedures 实质性程序
@<]Ekkg fn6J*[` 71.assertions 认定
#3 pb(fbw ?vHU# 72.esistence 存在
ye? 'Ze Y~E`9 73.occurrence 发生
h_IDO% 8d-t|HkN 74.completeness 完整性
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WPG(@zD 75.rights and obligations 权利和义务
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a&^8 {9aE5kR 76.valuation and allocation 计价和分摊
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Uf KX7>^Bt&k 77.cutoff 截止
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]30Xs ^7KH _t8 78.accuracy 准确性
X~,aNRy FA3~|Zg 79.classification 分类
Ev(>z-{F &wE%<"aRAl 80.inspection 检查
E6gI,f/p0X c[1oww 81.supervision of counting 监盘
1.9}_4! \:ak '' 82.observation 观察
_ T):G6C8 ?+a,m# Yx 83.confirmation 函证
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84.computation 计算
>!1. %vhnl' 85.analytical procedures 分析程序
o;R2p $ //<nr\oP 86.vouch 核对
,.1Psz^U H_X [t* 2 87.trace 追查
6U,O*WJ%e > eIP.,9 88.audit sampling 审计抽样
vucxt }Ti :'l^kSP_*C 89.error 误差
qC:raH_: bNNr]h8y- 90.expected error 预期误差
}m;,Q9:+m^ 2=`o_<P'" 91.population 总体
y6,/:qm |NC*7/} 92.sampling risk 抽样风险
8tFoN*M D(RTVef 93.non- sampling risk 非抽样风险
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%)I{%~u0 94.sampling unit 抽样单位
s<eb;Z2D j; y#[| 95.statistical sampling 统计抽样
&wCg\j_c |O9O )o 96.tolerable error 可容忍误差
f;gw"onx8F [^e%@TV>d 97.the risk of under reliance 信赖不足风险
=4PV;>X r^paD2&} 98.the risk of over reliance 信赖过度风险
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v`zJb00DT 99.the risk of incorrect rejection 误拒风险
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+ 100. the risk of incorrect acceptance 误受风险
QpA/SmJ ^ ALly2 101.working trial balance 试算平衡表
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Db)<V 102.index and cross-referencing 索引和交叉索引
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2 ,>-< (Qi 103.cash receipt 现金收入
z>Hgkp8D" v+`N*\J_ 104.cash disbursement 现金支出
iS Gq!D tlqiXh< 105.bank statement 银行对账单
48qV>Gwf Md2>3- 106.bank reconciliation 银行存款余额调节表
4.=3M V7P&%oz{C 107.balance sheet date
资产负债表日
L3 --r _Khc3Jo 108.net realizable value 可变现净值
F,MO@&ue" *HO}~A%Lx 109.storeroom 仓库
/bi[e9R `~Zs0 110.sale invoice 销售发票
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+Ex LBsluT 111.price list 价目表
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B$!)YD; 112.positive confirmation request 积极式询证函
An"</;HU 9qz6]-K 113.negative confirmation request 消极式询证函
5Z\#0":e qA$*YIlK 114.purchase requisition 请购单
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7 Uo>]sNP~ 115.receiving report 验收报告
7-T{a<g sq[iY 116.gross margin 毛利
qI<mjB{3` /[)qEl2]K 117.manufacturing overhead 制造费用
dhr3,&+T2 X+}1 118.material requisition 领料单
xp72>*_9& `gb5"`EZ 119.inventory-taking 存货盘点
!l 1fIc 0_"fJ~Y^J 120.bond certificate 债券
;z:UN} ?zVL;gVWA 121.stock certificate 股票
<'Wo@N7 Y2SJ7 122.audit report 审计报告
;Q[mL(1: U1RpLkibQ 123.entity 被审计单位
(%xwl Mt5PaTjj 124.addressee of the audit report 审计报告的收件人
xA$nsZ] Q|L9gz[? 125.unqualified opinion 无保留意见
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[P7N{l=I 126.qualified opinion 保留意见
\y) q51Uf_\/ 127.disclaimer of opinion 无法表示意见
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>; y+6o{`0 128.adverse opinion 否定意见
BWuqo QC;^xG+W 查看《
注会考试《审计》中的128个英文单词(一) 》
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