61.assessed level of material misstatement risk 重大错报风险的评估水平
flXDGoW O]1aez[ 62.simall business 小规模企业
810pJ wk@S+Q 63.accounting system
会计系统
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'j. 64.test of control 控制测试
->u}b?aF @dHQ}Ni 65.walk-through test 穿行测试
qOD:+b 2 {I(A2 66.communication 沟通
8-_\Q2vG b"PRa|] 67.flow chart 流程图
X$0&tmum QIWfGVc- 68.reperformance of internal control 重新执行
kp=wz0# <l`xP)] X 69.audit evidence
审计证据
{Y6;/".DM OH_ m ZA 70.substantive procedures 实质性程序
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.W 71.assertions 认定
/4M~ 6LT` 1${rQ9FIF 72.esistence 存在
M/LC:, mh :eUFe 73.occurrence 发生
wj$WE3Y c*N>7IF, 74.completeness 完整性
0Q)m>oL. JO =kfWW 75.rights and obligations 权利和义务
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TOe qHf8z;lc 76.valuation and allocation 计价和分摊
{+N7o7 Js0h lWu 77.cutoff 截止
F4|U\,g 6^#@y|. 78.accuracy 准确性
=K8z8K? nN*:"F/^ 79.classification 分类
#k/NS 9J(jbJ7p 80.inspection 检查
C#tY};t 7|Bg--G1 81.supervision of counting 监盘
KwxO%/-}S Gi7p`F. 82.observation 观察
SLi?E M\L^ Wf9 83.confirmation 函证
YCI-p p _I<LB0kgf. 84.computation 计算
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FYFd-50 (;T g1$ 85.analytical procedures 分析程序
--BS/L- 0~GtK8^B 86.vouch 核对
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vs|]d 87.trace 追查
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[ qf?X:9Wt 88.audit sampling 审计抽样
/^9K Zj -+,3aK<[ 89.error 误差
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P; DGs]PF o >?#$~XNv 91.population 总体
KOYcT'J@vR ;RW024 92.sampling risk 抽样风险
D)){"Q!b `44 }kkBT 93.non- sampling risk 非抽样风险
pe@j`Sm:Ej e)):U 94.sampling unit 抽样单位
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m7PSf RA^-Pa.O 95.statistical sampling 统计抽样
g|V md Pp~:e} 96.tolerable error 可容忍误差
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n 97.the risk of under reliance 信赖不足风险
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C9< ZMn~QU_5 98.the risk of over reliance 信赖过度风险
l6z}D;4 %5rC`9^ 99.the risk of incorrect rejection 误拒风险
R8n/QCeY{ FAbl5VW' 100. the risk of incorrect acceptance 误受风险
kHx6]< _=ziw|zI 101.working trial balance 试算平衡表
p&Ev"xhs uX8yS|= * 102.index and cross-referencing 索引和交叉索引
Kjfpq!NYE [)KLmL% 103.cash receipt 现金收入
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X>Z 104.cash disbursement 现金支出
Yj#4{2A 2/4,iu(T`c 105.bank statement 银行对账单
2GW.'\D qEy]Rc% 106.bank reconciliation 银行存款余额调节表
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-uRn38 107.balance sheet date
资产负债表日
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N;% 108.net realizable value 可变现净值
KDEcR eA'1 109.storeroom 仓库
`S+B-I0 .!Qo+( 110.sale invoice 销售发票
-er8(snDQ +x_9IvaW&? 111.price list 价目表
N&K`bmtD i3v|r 0O~L 112.positive confirmation request 积极式询证函
Mlm dfO%Y jt,dr3|/n 113.negative confirmation request 消极式询证函
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" 114.purchase requisition 请购单
Vb$4'K' 6&KvT2?tA` 115.receiving report 验收报告
AttS?TZr "GY/2; 116.gross margin 毛利
d ub%fs @24)*d^1 117.manufacturing overhead 制造费用
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GiGXV @dq 118.material requisition 领料单
uqFYa bU 1SO!a R#g 119.inventory-taking 存货盘点
Gr}lr gP S *Z:'jV< 120.bond certificate 债券
j|X>:!4r @M_p3[c\ 121.stock certificate 股票
>J,y1jzJ IyJHKDFk 122.audit report 审计报告
##_Jz 5P 7w?V0pLwn8 123.entity 被审计单位
*%;+3SV >jH%n(TcC 124.addressee of the audit report 审计报告的收件人
g*%z{w ~&\} qz3 125.unqualified opinion 无保留意见
#BLmT-cl N:nhS3N<L 126.qualified opinion 保留意见
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"gTS I2G:jMPy 127.disclaimer of opinion 无法表示意见
;.EW7`)Z 2n|]&D3V"' 128.adverse opinion 否定意见
r< ~pSj Rt=zqfJ 查看《
注会考试《审计》中的128个英文单词(一) 》
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