61.assessed level of material misstatement risk 重大错报风险的评估水平
&oYX093di 8;.WX 62.simall business 小规模企业
b}o^ ?NtA 1d|+7 63.accounting system
会计系统
R#Id"O LKxyj@Eq 64.test of control 控制测试
,jbj-b( O} QTg 65.walk-through test 穿行测试
O~-#>a j*g5f 66.communication 沟通
J`uV $l: Gs.id^Sf 67.flow chart 流程图
N(]6pG= RMmDcvM"k 68.reperformance of internal control 重新执行
,S:LhgSP e0+N1kY 69.audit evidence
审计证据
\8=>l?P c&AA< 6pkv 70.substantive procedures 实质性程序
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8|pj, 71.assertions 认定
me$7\B;wy 5X nA.?F^ 72.esistence 存在
x g/3*rL L=VJl[DL 73.occurrence 发生
;->(hFJt Cz+>S3v M 74.completeness 完整性
2ME3= C |9jeOV}/ 75.rights and obligations 权利和义务
$dgY#ST% ,S2D/Y^> 76.valuation and allocation 计价和分摊
Q~#udEajI Qy*`s 77.cutoff 截止
W'-B)li %w=*4!NWb 78.accuracy 准确性
dMQtW3stY GG5wiN*2S 79.classification 分类
gsqlWfa :7<spd(%" 80.inspection 检查
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81.supervision of counting 监盘
^hq`dr|R= 4H]Go~< 82.observation 观察
gb|C592R5C C!]hu)E 83.confirmation 函证
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X weU'3nNN 84.computation 计算
>pbO\=j]X {l%Of 85.analytical procedures 分析程序
tz)aQ6p\X 81O`#DfZ 86.vouch 核对
ow!utAF p2GkI/6)uu 87.trace 追查
(2[tQ`~ !0CC &8C`
88.audit sampling 审计抽样
;x$,x- c]v$C&FX 89.error 误差
y9{KBM%h 1\=)b< y 90.expected error 预期误差
PF2PMEBx! )/1AF^ E 91.population 总体
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% 92.sampling risk 抽样风险
IC{\iwO/~c |77.Lqqy, 93.non- sampling risk 非抽样风险
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RF04 94.sampling unit 抽样单位
k(pI5N}pJZ [`BMi-WQ 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
7#SXqyP[ WUm83" 97.the risk of under reliance 信赖不足风险
V##=-KZ SMY,bU'a 98.the risk of over reliance 信赖过度风险
epI&R) ] rU=qr&f"B 99.the risk of incorrect rejection 误拒风险
}><VcouJ[ dlmF?N|EC 100. the risk of incorrect acceptance 误受风险
y3{'s>O6 2a|9D\ 101.working trial balance 试算平衡表
thy)J.<J m-Q!V+XQp 102.index and cross-referencing 索引和交叉索引
zP$0B!9 AE?MEag 103.cash receipt 现金收入
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^@d 104.cash disbursement 现金支出
mSF>~D1_ D[32t0 105.bank statement 银行对账单
y.(Yh1 xl8=y 106.bank reconciliation 银行存款余额调节表
Hof@,w W/DSj : 107.balance sheet date
资产负债表日
6<X.]"u+E~ %Hx8%G! 108.net realizable value 可变现净值
y (@j;Q3(r ^YG'p?r.s 109.storeroom 仓库
r@b M3V_o -< D7 110.sale invoice 销售发票
P'%#B&LZo o81RD#>E) 111.price list 价目表
nwuH:6~" Wi7!J[ B 112.positive confirmation request 积极式询证函
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/*19e~ p}H:t24Cr5 113.negative confirmation request 消极式询证函
zG-pqE6 T'_#Dwmj* 114.purchase requisition 请购单
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GN 115.receiving report 验收报告
eajctkzj z ntvKOIh 116.gross margin 毛利
E)w6ZwV *Z}^T:3iw} 117.manufacturing overhead 制造费用
#J=^CE sNB*S{ 118.material requisition 领料单
LX f r pRR1k? 119.inventory-taking 存货盘点
8xf]zM"Q UU\wP(f 120.bond certificate 债券
%!DdjC&5* >-8r|};+ 121.stock certificate 股票
7`eg;s^ <[.{aj]QV 122.audit report 审计报告
c{.y9P6 p+x}$&<| 123.entity 被审计单位
p>M8:, Yr!@p Hy 124.addressee of the audit report 审计报告的收件人
hA=.${uIO ;OC~,?O5 125.unqualified opinion 无保留意见
Z4ekBdmCL {7d(B1[1 126.qualified opinion 保留意见
-Cn x!g} h]6m+oPW 127.disclaimer of opinion 无法表示意见
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[ 128.adverse opinion 否定意见
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w Y @(izC&h 查看《
注会考试《审计》中的128个英文单词(一) 》
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