61.assessed level of material misstatement risk 重大错报风险的评估水平
BlvNBB1^ ^Wz3 q-^ 62.simall business 小规模企业
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Z1|b 63.accounting system
会计系统
vXi}B !saKAb}d7H 64.test of control 控制测试
*cn#W]AE |Zo_x}0 65.walk-through test 穿行测试
`[J(au$z 6lc/_&0 66.communication 沟通
|uE_aFQs xuDn: 67.flow chart 流程图
AFcA5:ja 'd@Vusq}2 68.reperformance of internal control 重新执行
7J%v""\1! <AB.`[" 69.audit evidence
审计证据
!%2aw0Yv T\h_8 70.substantive procedures 实质性程序
"@[xo7T Eh)VU_D 71.assertions 认定
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1" 72.esistence 存在
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HG%H@uK 73.occurrence 发生
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!>,%F IBzHXa>75 74.completeness 完整性
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ZG 75.rights and obligations 权利和义务
m&Mvb[ =`X;fz 76.valuation and allocation 计价和分摊
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77.cutoff 截止
uXNf)?MpA g/q$;cB 78.accuracy 准确性
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CW=-@W7 >gr6H1 81.supervision of counting 监盘
vN7ihe[C ^~5tntb. 82.observation 观察
LE Y Y{G? HC8{); 83.confirmation 函证
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9_ Qm_ ,9#G/nF 85.analytical procedures 分析程序
,U'Er#U ii*Ty!Sa 86.vouch 核对
{-S0m= _pNUI{De 87.trace 追查
r DY q]` C_#0Y_O 88.audit sampling 审计抽样
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[ ,oP-:q!PC 90.expected error 预期误差
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+X;6%O; 91.population 总体
`>8| ?k_=?m 92.sampling risk 抽样风险
?V[yw=sl04 hBE}?J> 93.non- sampling risk 非抽样风险
&nn.h@zje =QyO$:t 94.sampling unit 抽样单位
uB,B%XHj mc(&'U8R0I 95.statistical sampling 统计抽样
df1* [ i%*x7zjY{ 96.tolerable error 可容忍误差
~.x!st} nfDPM\FFD 97.the risk of under reliance 信赖不足风险
MO#%w Ir\3c9 98.the risk of over reliance 信赖过度风险
[1nI%/</> u>S&?X'a 99.the risk of incorrect rejection 误拒风险
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T"d]QYJS 100. the risk of incorrect acceptance 误受风险
FcW ?([l {.,OPR"\ 101.working trial balance 试算平衡表
?o.G@- 9$DVG/ 102.index and cross-referencing 索引和交叉索引
xJ&StN/' 7FDraEr#f 103.cash receipt 现金收入
@/0aj >; W)tc, 104.cash disbursement 现金支出
e-}PJ%!,T .X2mEnh 105.bank statement 银行对账单
ZTmdS RPiCXpJv& 106.bank reconciliation 银行存款余额调节表
Pm?6]] 7 #Y18z5vo 107.balance sheet date
资产负债表日
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XbH X,W$h E?XA/z ! 109.storeroom 仓库
_ _)Z Q ;C"J5RA 110.sale invoice 销售发票
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Orb9`m 112.positive confirmation request 积极式询证函
4_"ZSVq]# 84knoC 113.negative confirmation request 消极式询证函
k2@IJ~ *Cb(4h- 114.purchase requisition 请购单
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( 2d>PN^x 115.receiving report 验收报告
S$H4xkKs R*[ACpxr 116.gross margin 毛利
W"Rii]GK" U50X`J 117.manufacturing overhead 制造费用
8D n]`}ok m|7g{vHVV 118.material requisition 领料单
%d7iQZb> TRq~n7Y7C 119.inventory-taking 存货盘点
F@I_sGCcb c"z%AzUV' 120.bond certificate 债券
~clWG-i 0?:ZER v 121.stock certificate 股票
bR6bS7$ 9]YmP8 122.audit report 审计报告
Sph+kiy| =0:hrg+Zgx 123.entity 被审计单位
{'ZnxK' @KpzxcEoO 124.addressee of the audit report 审计报告的收件人
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5s[ 8r|LFuI 125.unqualified opinion 无保留意见
*@ o3{0[Z aH$~':[93 126.qualified opinion 保留意见
zm}1~A W[?B@ sdSZ 127.disclaimer of opinion 无法表示意见
iBi/9 UB1/FM4~ 128.adverse opinion 否定意见
B 3h<K} }"8_$VDcz 查看《
注会考试《审计》中的128个英文单词(一) 》
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