61.assessed level of material misstatement risk 重大错报风险的评估水平
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{ ;dl> 62.simall business 小规模企业
i^ 9PiP|U !j8h$+:K 63.accounting system
会计系统
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_i d -k{n"9a9? 64.test of control 控制测试
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65.walk-through test 穿行测试
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n/V u 66.communication 沟通
i<|5~tm QRj><TKi 67.flow chart 流程图
ReOp,A/y }LS:f,1oGp 68.reperformance of internal control 重新执行
3X$)cZQ Y:C7S~ 69.audit evidence
审计证据
jw$3cwddH (#* 7LdZ 70.substantive procedures 实质性程序
kVs'>H@FY orn9;|8q 71.assertions 认定
C=ni5R &eV& +j 72.esistence 存在
ud K)F$7 2wE?O^J 73.occurrence 发生
U0'> (FP~2 \P]w^ 74.completeness 完整性
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c gB@Xi* 75.rights and obligations 权利和义务
~<Z;)e TEl:;4 76.valuation and allocation 计价和分摊
_^Lv8a3(O LRBcW;.Su 77.cutoff 截止
a'w~7y!} Tl=cniy] 78.accuracy 准确性
cZKK\hf< |du@iA]dP 79.classification 分类
+MPM^ m hK9Trr wau 80.inspection 检查
b:/ ; 0Vv6B2< 81.supervision of counting 监盘
([zt}uf Pl<r*d)h 82.observation 观察
";38vjIV iph>"b$D 83.confirmation 函证
`HvU_ja; ^,')1r, 84.computation 计算
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(ec 85.analytical procedures 分析程序
O{a<f7 W uZ( I|N$ 86.vouch 核对
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hu^bd 87.trace 追查
tWQ_.,ld ?-0k3 88.audit sampling 审计抽样
6H67$?jMyJ qEr2Y/:i" 89.error 误差
kA?a} `E>HpRcxD 90.expected error 预期误差
'/U[ ui0{ 9tsI1]1[m 91.population 总体
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1 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
Kdk0#+xtP ,<F =\G_f 94.sampling unit 抽样单位
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$A"kHS7T 95.statistical sampling 统计抽样
!TY9\8JzV G\G TS}u[ 96.tolerable error 可容忍误差
TjxZ-qw< B1 T:c4:N 97.the risk of under reliance 信赖不足风险
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t%2 3TqC.S5+ 98.the risk of over reliance 信赖过度风险
$Z6g/bD`E }r$&"wYM 99.the risk of incorrect rejection 误拒风险
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(` )z-)S 100. the risk of incorrect acceptance 误受风险
4s nL(( r2}u\U4> 101.working trial balance 试算平衡表
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~`ha. ,d n9tY3 102.index and cross-referencing 索引和交叉索引
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-bT4! 103.cash receipt 现金收入
$X8(OS5d' >c%OnA,3 104.cash disbursement 现金支出
j_*$Avy O6Bs!0, 105.bank statement 银行对账单
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B*btt+6 73B,I 0U 107.balance sheet date
资产负债表日
.gTla WZO8|hY 108.net realizable value 可变现净值
=!T@'P? k8H@0p 109.storeroom 仓库
'?dO[iQ$: :)VO,b~r 110.sale invoice 销售发票
OV3l)73?t 's> 111.price list 价目表
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\ 112.positive confirmation request 积极式询证函
52?zBl`| k#Qav1_ 113.negative confirmation request 消极式询证函
>QO^h<.> \J[m4tw^ 114.purchase requisition 请购单
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>_ulkoa 115.receiving report 验收报告
|f), dC .[&0FHnJ5 116.gross margin 毛利
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A#&86J{ 117.manufacturing overhead 制造费用
0$)s? \ TI4#A E 118.material requisition 领料单
@_s`@,= ws8@yr<R 119.inventory-taking 存货盘点
zQ3m@x $/;D8P5/&= 120.bond certificate 债券
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$E[l' 122.audit report 审计报告
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wZ6D\I 123.entity 被审计单位
~C[p}MED )!6JSMS 124.addressee of the audit report 审计报告的收件人
]<b$k {gh41G;n 125.unqualified opinion 无保留意见
Z9X<W` k(LZ,WSR 126.qualified opinion 保留意见
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GELl; 1o"/5T:S[ 127.disclaimer of opinion 无法表示意见
Qn=3b:S- DfYOGs]@ 128.adverse opinion 否定意见
u=_"*:} 'a.n 查看《
注会考试《审计》中的128个英文单词(一) 》
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