61.assessed level of material misstatement risk 重大错报风险的评估水平
{]< G=]' V}Y*Yv 62.simall business 小规模企业
!Aw^X} C BVw2skOT 63.accounting system
会计系统
0RT 8N=B83 4"|Xndh1. 64.test of control 控制测试
+cfEyiub `8ac;b 65.walk-through test 穿行测试
wQSye*ec 4b`E/L}2 66.communication 沟通
IWQ0I&tzdx -2M~KlYl 67.flow chart 流程图
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Rl[M+Q 68.reperformance of internal control 重新执行
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2(G* 69.audit evidence
审计证据
x#J9GP. dRX~eIw 70.substantive procedures 实质性程序
?T/]w-q> ^$K&Met 71.assertions 认定
l1)~WqhE} @up,5` 72.esistence 存在
h0'*)`;z #h5lz%2g 73.occurrence 发生
H#~gx_^U iT>u&0B- 74.completeness 完整性
FH+X< Io1j%T#ZT 75.rights and obligations 权利和义务
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STo/ 76.valuation and allocation 计价和分摊
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CA6i #ES[),+|mB 77.cutoff 截止
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pruJ`= 78.accuracy 准确性
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79.classification 分类
eDJnzh83 a!9'yc 80.inspection 检查
fg^AEn1i m/KaWrw/) 81.supervision of counting 监盘
wJy]Vyd m,k0 h% 82.observation 观察
T/_u;My; Mg;pNK\n 83.confirmation 函证
rwRZGd *p L ;L: 84.computation 计算
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srVWN:uuH 85.analytical procedures 分析程序
x+X@&S 2~kx3` Q 86.vouch 核对
?UtKu ;@wa\H[3v2 87.trace 追查
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Uwc%'=@ 88.audit sampling 审计抽样
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(+Q?] y, l[v39 89.error 误差
|+Y-i4t O[ma% E*0 90.expected error 预期误差
y2A\7&7 ]9oj,k 91.population 总体
/Q1 b%C 'Z{`P0/^o` 92.sampling risk 抽样风险
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}iJsF 93.non- sampling risk 非抽样风险
Kxsd@^E yu;EL>G_AY 94.sampling unit 抽样单位
oGcgd$%ZB ~7:q+\ 95.statistical sampling 统计抽样
suN6(p(. .>"xp6 96.tolerable error 可容忍误差
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( 97.the risk of under reliance 信赖不足风险
>z<L 60S #{6VdWZ 98.the risk of over reliance 信赖过度风险
+^AdD8U K*@?BE 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
bpY*;o$~ )G2Bx+Z;L 101.working trial balance 试算平衡表
#Pd9i5~N Ua}R3^_)a 102.index and cross-referencing 索引和交叉索引
w7MRuAJ4 D?KLV_Op 103.cash receipt 现金收入
Otq3nBZ f7&ni#^Ztj 104.cash disbursement 现金支出
O60T.MM` zA#pgX[# 105.bank statement 银行对账单
,$6si #un'?]tZF 106.bank reconciliation 银行存款余额调节表
+3))G MV5$e 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
7J9<B5U Id?-Og2iV 109.storeroom 仓库
Y1Ql_ rCo}^M4Pb 110.sale invoice 销售发票
,LBj$U]e|E o6u^hG6~' 111.price list 价目表
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` 112.positive confirmation request 积极式询证函
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( 113.negative confirmation request 消极式询证函
"smU5 s,P tar/n o 114.purchase requisition 请购单
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T>'w]wi 115.receiving report 验收报告
f#c}}>V8 (\qf>l+* 116.gross margin 毛利
7^>~k}H HL{aqT2 117.manufacturing overhead 制造费用
DlzL(p@r Q%6zr9 118.material requisition 领料单
P*k n}: OI Fjc0 119.inventory-taking 存货盘点
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",~ZO<P 120.bond certificate 债券
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6x]tE 121.stock certificate 股票
EwBrOq`C /K2[`+- 122.audit report 审计报告
^4IJL", >JNdtP8s/1 123.entity 被审计单位
+184|nJ<2 /\,3AInLb 124.addressee of the audit report 审计报告的收件人
5Y;&L!T 2a-]TVL3 125.unqualified opinion 无保留意见
0=+feB1T %S%UMA. 126.qualified opinion 保留意见
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C^ 127.disclaimer of opinion 无法表示意见
z}SJ~WY'[ |7K>` 128.adverse opinion 否定意见
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c8 查看《
注会考试《审计》中的128个英文单词(一) 》
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