61.assessed level of material misstatement risk 重大错报风险的评估水平
JlH&?? 15%w 8u 62.simall business 小规模企业
Dd'm U tjIl-IQ 63.accounting system
会计系统
!nqUBa {IxA)v-` 64.test of control 控制测试
_,p/l&< ^V ?<K.F 65.walk-through test 穿行测试
.
<jr0,i pXrFljoYl[ 66.communication 沟通
)2Wi`ZT )m`<H>[Eb= 67.flow chart 流程图
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N-{=` 68.reperformance of internal control 重新执行
uD\?(LM 'Q| M'5' 69.audit evidence
审计证据
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z_F-T=_ 70.substantive procedures 实质性程序
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C<NLE- 71.assertions 认定
CnpV:>V= fKeT,U`W 72.esistence 存在
6g 5#TpCh H\h3TdL 73.occurrence 发生
d;zai]] dYT% 74.completeness 完整性
6VS4y-N n,jKmA 75.rights and obligations 权利和义务
p2ogn}` [<2<Y 76.valuation and allocation 计价和分摊
5*+!+V^?X tX5"UQA 77.cutoff 截止
O~T@rX9f Lhl]g^SN 78.accuracy 准确性
~<O7$~ a6D &/8 79.classification 分类
xDG2ws=@D 0rOfrTNOz% 80.inspection 检查
w1hPc!I q"%_tS 81.supervision of counting 监盘
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0= 82.observation 观察
G'oG</A C9~52+S 83.confirmation 函证
:Pvzl1 =T-&j60 84.computation 计算
W }8'Pf oI=fx Sjd 85.analytical procedures 分析程序
$CY~5A `l9 M^O2\G#B 86.vouch 核对
4[.oPK=i <D:.(AUeO 87.trace 追查
R%{a1r>9h /.3}aj;6 88.audit sampling 审计抽样
lhYe;b( 'm4W}F 89.error 误差
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qv ea,vw x,rlrxI 90.expected error 预期误差
SLkhCR uehDIl0\[b 91.population 总体
@CTgT-0! v16JgycM 92.sampling risk 抽样风险
mp=z 6HZ` .o:f 93.non- sampling risk 非抽样风险
S#MZV@nGF oE+R3[D?r 94.sampling unit 抽样单位
/LvRP yj@ pk^K:Xs} 95.statistical sampling 统计抽样
n&"B0y cF 2>cGH7EBD 96.tolerable error 可容忍误差
mzeY%A<0^ Jll-`b 1 97.the risk of under reliance 信赖不足风险
A Y*e@nk\ .$qnZWcgG 98.the risk of over reliance 信赖过度风险
F ~^Jmp7Y lBK}VU^ 99.the risk of incorrect rejection 误拒风险
;%<,IdhN r~/ 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
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<~6h|F8 102.index and cross-referencing 索引和交叉索引
d Vj_8> n\xX}, 103.cash receipt 现金收入
W+PJZn U^Q:Y}^ 104.cash disbursement 现金支出
(BTVD,G P!H_1RwXKC 105.bank statement 银行对账单
YE|SKx@ fQi4\m 106.bank reconciliation 银行存款余额调节表
|$vX<. S lr`&mZ( j 107.balance sheet date
资产负债表日
}% `.h" {@+Ty]e 108.net realizable value 可变现净值
np8gKVD >4#)r8;dx 109.storeroom 仓库
,cB\ Nd$W0YN: 110.sale invoice 销售发票
F<qz[,]|-j K('hC)1 111.price list 价目表
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112.positive confirmation request 积极式询证函
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a _a6[{_Pc 113.negative confirmation request 消极式询证函
\P.I)n`8 y U*22h` S 114.purchase requisition 请购单
| N[<x@ Xc?&_\. + 115.receiving report 验收报告
RloK,bg \.-}adKg 116.gross margin 毛利
x4E7X_ Jtr"NS?a] 117.manufacturing overhead 制造费用
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x 118.material requisition 领料单
+kzo*zW$L f"%{%M$K 119.inventory-taking 存货盘点
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k_n 120.bond certificate 债券
WU71/PYm` A-ZN F4 121.stock certificate 股票
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6G. 122.audit report 审计报告
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5< 123.entity 被审计单位
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M& 124.addressee of the audit report 审计报告的收件人
4\Tl\SZ? `< xn8h9p 125.unqualified opinion 无保留意见
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+^q- J|~MC7#@q 126.qualified opinion 保留意见
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>pp5;h8! 127.disclaimer of opinion 无法表示意见
v7iuL6jl C-\S/yd 128.adverse opinion 否定意见
3'cE\u &Low/Y'.jJ 查看《
注会考试《审计》中的128个英文单词(一) 》
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