61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
q77qdmq7 HNc/p4z 63.accounting system
会计系统
b+gu<## {2Ew^Li 64.test of control 控制测试
g9;s3qXiG a;Pn.@NVq 65.walk-through test 穿行测试
pyX:$j2R+% LN.*gGl 66.communication 沟通
y8C8~ -&OK FSz<R*2 67.flow chart 流程图
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ElDG 68.reperformance of internal control 重新执行
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审计证据
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J)uP o7Z8O,; 70.substantive procedures 实质性程序
XM"Qs.E k;JDVRL 71.assertions 认定
uzmYkBv 4i&Rd1#0dI 72.esistence 存在
h{zb)'R h-O;5.m-P 73.occurrence 发生
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/.8!#Q ]t&^o** 75.rights and obligations 权利和义务
#*w)rGkU2 %CnNu 76.valuation and allocation 计价和分摊
z Fj |E ,uNJz -B8 77.cutoff 截止
lup2>"?* u>vvW|OB[ 78.accuracy 准确性
VpB)5> L<iRqayn 79.classification 分类
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STtuT g)ZMU^1 80.inspection 检查
5D<ZtsXE oP4+:r)LKD 81.supervision of counting 监盘
4W49*Je d-m.aP)y: 82.observation 观察
$`%Om WW{ gs/o cu 83.confirmation 函证
]jiVe_ OS< .9r85 84.computation 计算
Nmt~1.J z$~F9Es9 85.analytical procedures 分析程序
M=&,+#z<V vGPsjxk& 86.vouch 核对
r_,;[+! {J/Fp# 87.trace 追查
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{ :?y Ma$ 88.audit sampling 审计抽样
`$6~QLUf 75>Ok / 89.error 误差
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92.sampling risk 抽样风险
3Z me?o*bY u,d5/`E 93.non- sampling risk 非抽样风险
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!+ u-:3C<&> 94.sampling unit 抽样单位
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>r WK7?~R%rq 95.statistical sampling 统计抽样
|S|'o*u N#-pl:J( 96.tolerable error 可容忍误差
:{lP9%J- XQfmD;U 97.the risk of under reliance 信赖不足风险
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dkCUU 98.the risk of over reliance 信赖过度风险
gJrWewEe hLk6Hqr7 99.the risk of incorrect rejection 误拒风险
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l&9AY 100. the risk of incorrect acceptance 误受风险
bJD$!*r\%! =Tl_~OR 101.working trial balance 试算平衡表
Vr( Z;YO {]dtA&8( 102.index and cross-referencing 索引和交叉索引
Sx e6& IOuqC.RJ}o 103.cash receipt 现金收入
6j6;lNUc !3mt<i]a" 104.cash disbursement 现金支出
Myiv#rQ) 6W=V8 105.bank statement 银行对账单
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t){9b 106.bank reconciliation 银行存款余额调节表
SUUN_w~ Q%d1n*;+ 107.balance sheet date
资产负债表日
0('ec60u ?8GS*I 108.net realizable value 可变现净值
r-.@MbBm V(DY!f_% 109.storeroom 仓库
{)!>e P}A!C9Frh 110.sale invoice 销售发票
m}=E$zPbO fbOqxF"?we 111.price list 价目表
lG94^|U 'EXx'z;/# 112.positive confirmation request 积极式询证函
*`Vm ncv3 A 0k?$ko 113.negative confirmation request 消极式询证函
}$L63;/H (4A'$O2 114.purchase requisition 请购单
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?&~q^t?u DHw)]WB M 116.gross margin 毛利
d,JDfG) x4H#8ZK! 117.manufacturing overhead 制造费用
zp1ym}9M B#SVN Lv 118.material requisition 领料单
:Z6j5V;s 0Q_*Z ( 119.inventory-taking 存货盘点
_"yA1D0d_ SFDTHvXu#_ 120.bond certificate 债券
l$/lbwi% !+^'Ej)z 121.stock certificate 股票
A&~fw^HM 9iZio3m 122.audit report 审计报告
n%J=!z3 .)!QsBU 123.entity 被审计单位
RK|*yt"f" 3+>n!8x ;A 124.addressee of the audit report 审计报告的收件人
IyyBW2 yivu|q 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
K=v:qY4Z !!^z6jpvn 127.disclaimer of opinion 无法表示意见
'!Hs"{~{ `/P/2{,~ 128.adverse opinion 否定意见
^1bslCe j"69uj` R 查看《
注会考试《审计》中的128个英文单词(一) 》
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