61.assessed level of material misstatement risk 重大错报风险的评估水平
/RxqFpu|. Zu4CFX-4 62.simall business 小规模企业
qNrLM!Rj wgvCgr< 63.accounting system
会计系统
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zKp H!6&'=c {k 64.test of control 控制测试
Ukf:m&G g/P1lQ) 65.walk-through test 穿行测试
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~XP 66.communication 沟通
,pf\g[tz OPqhdqo 67.flow chart 流程图
Nt?=0X|M VsK8 :[Al 68.reperformance of internal control 重新执行
k+je-%hPj "SWL@}8vx 69.audit evidence
审计证据
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HWP FB>P39u 70.substantive procedures 实质性程序
-O/[c 0QrRG$<4X 71.assertions 认定
T%Zfo7 ';D>Z?l 72.esistence 存在
aYHs35 Qx!Bf_,J 73.occurrence 发生
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U _z.CV< 74.completeness 完整性
~YviXSW T<yfpUzX 75.rights and obligations 权利和义务
c5O8,sT Ag2Q!cq 76.valuation and allocation 计价和分摊
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R\";{`M 77.cutoff 截止
Ep')@7^n oq1wU@n 78.accuracy 准确性
bS55/M w Bqk+ne 79.classification 分类
t0P_$+w.> PG|Zu3[ 80.inspection 检查
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2r?b/g L6!Hv{ijn 81.supervision of counting 监盘
1 un! Pmr'W\aIR 82.observation 观察
;>X;cZMd ]<q!pE;t 83.confirmation 函证
wZ`{ i 7/Bj WU5* 84.computation 计算
19oyoi" ;4v`FC> 85.analytical procedures 分析程序
7.n\a@I/ UalwK 86.vouch 核对
JV/:QV 5C*-v,hF 87.trace 追查
jC?l :m? >:FmAey 88.audit sampling 审计抽样
G[OJ<px r(n>N0:0Ls 89.error 误差
;\j'~AyCn 6 vJS"+ < 90.expected error 预期误差
)RWukr+ zd F;! 91.population 总体
Uz]=`F8 vJx( lU`Y 92.sampling risk 抽样风险
*Id[6Z ke/4l?zs 93.non- sampling risk 非抽样风险
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=~)rT8+) 65RD68a 95.statistical sampling 统计抽样
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d\nE8G 96.tolerable error 可容忍误差
~=otdJ k@[[vj|W 97.the risk of under reliance 信赖不足风险
7s}F`fjKP M%SNq|Lo 98.the risk of over reliance 信赖过度风险
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$3 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
0+w(cf~6 6_tl_O7 101.working trial balance 试算平衡表
e\*(F3r eOZ~p 102.index and cross-referencing 索引和交叉索引
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gI , 103.cash receipt 现金收入
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pszjT : 'jVA 104.cash disbursement 现金支出
'I r )$*B 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
plNw>rFa lf R}cx 107.balance sheet date
资产负债表日
l)EtK&er(} 6eNBld P! 108.net realizable value 可变现净值
TA#pA(k t+0/$ 109.storeroom 仓库
yK_$d0ZGE~ rK'O 85)eU 110.sale invoice 销售发票
Yb:F,d-Ya IiX2O(*ZE 111.price list 价目表
wx2 z 9Q mQK3YoC) 112.positive confirmation request 积极式询证函
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sLK$H|%>m 113.negative confirmation request 消极式询证函
)}i2x:\|_ !D/W6Ic@ 114.purchase requisition 请购单
Q7mikg=1- cf%2A1I2W 115.receiving report 验收报告
]^@m $O NZwi3 116.gross margin 毛利
J DOs.w !4YmaijeN 117.manufacturing overhead 制造费用
A\.{(,;kp .9<euPrz 118.material requisition 领料单
:"Rx$;a FJW,G20L 119.inventory-taking 存货盘点
C2DAsSw K_qA[n 120.bond certificate 债券
7!6v4ZA %F:; A 121.stock certificate 股票
)31xl6@ jd}~#:FUr* 122.audit report 审计报告
tS,AS,vy] bGlr>@;-r 123.entity 被审计单位
.j"@7#tW 1Z_ H%( 124.addressee of the audit report 审计报告的收件人
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5O_T$ 125.unqualified opinion 无保留意见
;g<y{o"Q3p #aKUD 126.qualified opinion 保留意见
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%`:waR %V#? 1{ 127.disclaimer of opinion 无法表示意见
UcB2Aauji &uf|Le4 128.adverse opinion 否定意见
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>co6r 查看《
注会考试《审计》中的128个英文单词(一) 》
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