61.assessed level of material misstatement risk 重大错报风险的评估水平
Q,O]x# M`q#,Y?3^I 62.simall business 小规模企业
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hi$}xHa 63.accounting system
会计系统
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64.test of control 控制测试
mrX}\p I *1# 65.walk-through test 穿行测试
N/`g?B[ l'P[5'. 66.communication 沟通
Iy-u`S F'fM?!( 67.flow chart 流程图
8HB?=a2Q<' baA HP" 68.reperformance of internal control 重新执行
"P9wT)J_ RNsJ!or 69.audit evidence
审计证据
FP0<-9DO s 0 =@ &/ 70.substantive procedures 实质性程序
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`x4eA ye9QTK6$, 71.assertions 认定
(d1V1t2r6 [UUM^!1 72.esistence 存在
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@ 73.occurrence 发生
}P7xdQ6 ^$3w&$K* 74.completeness 完整性
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QD*b 75.rights and obligations 权利和义务
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Nyy 76.valuation and allocation 计价和分摊
>0[qi1 IiQWs1 77.cutoff 截止
C%qtCk_cN axt6u)4%7: 78.accuracy 准确性
0^_)OsFA m mw)C" 79.classification 分类
jCdZ}M($ :z}~U3,JE 80.inspection 检查
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d=,QW 81.supervision of counting 监盘
jnx+wcd GN8`xR{J* 82.observation 观察
h=mI{w* +K @J*W 1 83.confirmation 函证
Xb8:*Y1' 4c9-[KKCV 84.computation 计算
!^Qb[ev _~(MA-l 85.analytical procedures 分析程序
_,Io(QS M]pel\{M 86.vouch 核对
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96j,rEC 87.trace 追查
+$Ddd`J' @vDgpb@TM 88.audit sampling 审计抽样
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'{1W)X 89.error 误差
M?:f^ GHJQ d&G8G 90.expected error 预期误差
~Y}Z4" o j/; @P 91.population 总体
@/Wty@PU P,+0 92.sampling risk 抽样风险
0n =9TmE {jCu9 ]c! 93.non- sampling risk 非抽样风险
C'xU=OnA8 cfQh 94.sampling unit 抽样单位
9X*eE N:sECGS, 95.statistical sampling 统计抽样
}(hYG"5 Bwi[qw 96.tolerable error 可容忍误差
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ix0sSj 97.the risk of under reliance 信赖不足风险
EIVQu~,H RF\1.HJG 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
FcbA)7dD d5Eee^Qu/ 100. the risk of incorrect acceptance 误受风险
:@z5& h :)3$&QdHT 101.working trial balance 试算平衡表
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xaq=?3QOH 102.index and cross-referencing 索引和交叉索引
t=@Jw PxCl]~v 103.cash receipt 现金收入
D aqy+: ;zxlwdfcr' 104.cash disbursement 现金支出
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/Il 105.bank statement 银行对账单
SS<+fWXE `'tw5} 106.bank reconciliation 银行存款余额调节表
Wcay'#K, th>yi)m 107.balance sheet date
资产负债表日
NiQc2\4% vGMOXbq4& 108.net realizable value 可变现净值
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![."xHVeL 110.sale invoice 销售发票
FlA$ G3 e7j]BzGvl 111.price list 价目表
?p/kuv{\o# yP=isi#dDY 112.positive confirmation request 积极式询证函
_bV=G#qKK DF&jZ[## 113.negative confirmation request 消极式询证函
c75vAKZ2 >p+gx,N 114.purchase requisition 请购单
KzH}5:qI T`2fPxM:cZ 115.receiving report 验收报告
zR/p}Wu|! TB3T:A>2 116.gross margin 毛利
cB"F1~z jU9zCMyNF 117.manufacturing overhead 制造费用
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xo"4mbTV PQI,vr'R 119.inventory-taking 存货盘点
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@p'v.;~# 01d26`G$i~ 121.stock certificate 股票
qYrGe 'krMVC- 122.audit report 审计报告
Gw\HL ~v,KI["o 123.entity 被审计单位
8`*9jr 0tL/:zID 124.addressee of the audit report 审计报告的收件人
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~ 125.unqualified opinion 无保留意见
hO@v\@;r /gy:#-2Gy 126.qualified opinion 保留意见
tMk>Bx9[ .aH?H]^ 127.disclaimer of opinion 无法表示意见
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0z|jr 128.adverse opinion 否定意见
GB0b|9(6D" hADb]O 查看《
注会考试《审计》中的128个英文单词(一) 》
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