61.assessed level of material misstatement risk 重大错报风险的评估水平
>CPoeIHK W/I D8+:i 62.simall business 小规模企业
lIL{*q( |m>n4-5QL 63.accounting system
会计系统
>d#6qXKAU o[CjRQY]P 64.test of control 控制测试
3q0^7)m0 &>o?0A6 65.walk-through test 穿行测试
DM@&=c t>>\U X 66.communication 沟通
H!ISQ8{V }x}JzA+2 67.flow chart 流程图
/w*;|4~Bf ) "Toh=x] 68.reperformance of internal control 重新执行
f:K`MW 7Ke#sW.HN 69.audit evidence
审计证据
s_ N]$3'[E M4TFWOC1 70.substantive procedures 实质性程序
=D~RIt/D i#y3QCNqf^ 71.assertions 认定
Lg4I6 G A4uDuB;;ZQ 72.esistence 存在
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^/ 73.occurrence 发生
:,(ZMx\ L]HYk}oD. 74.completeness 完整性
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75.rights and obligations 权利和义务
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DCHB~D 76.valuation and allocation 计价和分摊
R7 *ek_ Q-GnNT7MB3 77.cutoff 截止
|+MV%QG; \LS+.bp% 78.accuracy 准确性
S*1Km& )pXw 3Fo 79.classification 分类
mjqVP. gZr/Dfy 80.inspection 检查
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h8!;RN[ 81.supervision of counting 监盘
j\SW~}d9 nC5 82.observation 观察
21BlLz \o j#*aL^ 83.confirmation 函证
}3Y3f).ZW Vhs:X~=qL 84.computation 计算
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'sy:h AQ 5CrYb 85.analytical procedures 分析程序
<IBzh_ Y Hv85y 86.vouch 核对
y[l19eU ,JcQp=g 87.trace 追查
#?z1cgCg ^vJ PeoW 88.audit sampling 审计抽样
F W # S.< J
dDP 89.error 误差
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-vfV;+3 90.expected error 预期误差
x6ig,N~AO w^&TG3m1~ 91.population 总体
),-4\!7 ?eb2T`\0Q 92.sampling risk 抽样风险
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<'4DMZ-G 4565U 94.sampling unit 抽样单位
8P 3EQY- jz$)*Kdi* 95.statistical sampling 统计抽样
iD|"} }01 +*Cg2` 96.tolerable error 可容忍误差
{=,?]Z+ k:w\4Oqd 97.the risk of under reliance 信赖不足风险
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VB 8t"5 `oh'rm3'8 99.the risk of incorrect rejection 误拒风险
]*^mT&$7 X!n-nms 100. the risk of incorrect acceptance 误受风险
-9U'yL90B L$`!~z1 101.working trial balance 试算平衡表
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dU; 'B"kUh%3$5 102.index and cross-referencing 索引和交叉索引
I@ch 5vl4 >:s.`jV< 103.cash receipt 现金收入
m4nJ9<- IrXC/?^h 104.cash disbursement 现金支出
N2}].} HFx8v!^5N 105.bank statement 银行对账单
XQk9 U &,fBg6A% 106.bank reconciliation 银行存款余额调节表
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MH@U2 S {z%Q 107.balance sheet date
资产负债表日
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* r&\}E+ 108.net realizable value 可变现净值
)4a&OlEI m\4jiR_o 109.storeroom 仓库
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c*_I1}l 110.sale invoice 销售发票
F5J=+Q%8[& {P(Z{9 u% 111.price list 价目表
;=Bf&hY& QHsS|\u 112.positive confirmation request 积极式询证函
:f^O!^N }qW%=;! 113.negative confirmation request 消极式询证函
;'pEzz?k" }{Lf 4|8 114.purchase requisition 请购单
$;+B)# [(`T*c.#.X 115.receiving report 验收报告
qrNW\ME sj`9O- ?49 116.gross margin 毛利
Vk$zA<sw" qEf)TW( 117.manufacturing overhead 制造费用
'mug,jM -NZj : N 118.material requisition 领料单
X?Omk, ' 'oEFNC9V 119.inventory-taking 存货盘点
(J<@e!@NE vUgLWd 120.bond certificate 债券
\J-O b ^C):yxNP 121.stock certificate 股票
u3 ?+Hu|*T A@_F ;4X 122.audit report 审计报告
F)_Rs5V:( :
Ot\l 123.entity 被审计单位
,vW.vq<{q3 f8N 124.addressee of the audit report 审计报告的收件人
eJ%~6c`@! j>?H^fB 125.unqualified opinion 无保留意见
X\
\\RCp ui7 0| 126.qualified opinion 保留意见
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-G 127.disclaimer of opinion 无法表示意见
\p@,+ -gX h:# 128.adverse opinion 否定意见
',6QL4qV/ F!`.y7hY@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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