61.assessed level of material misstatement risk 重大错报风险的评估水平
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XE%r *.+F]- 62.simall business 小规模企业
]` A*7 +7nvy^m 63.accounting system
会计系统
rO O10g +aPe)U<t 64.test of control 控制测试
J^%E$s DIWyv- 65.walk-through test 穿行测试
[KbLEMrPba oIIi_yc 66.communication 沟通
`T ^0&# /BvMNKb$$ 67.flow chart 流程图
ko'V8r`V F MYcZ+4 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
NLYf cfg.&P> 70.substantive procedures 实质性程序
)1R[X!KQ7 @H(7Mt 71.assertions 认定
5J&Gc;[p \F\7*=xk 72.esistence 存在
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73.occurrence 发生
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> 1&7?f 74.completeness 完整性
X.,R%>O}`P \yxGE+~P 75.rights and obligations 权利和义务
)FIFf;r ^^tTA^ 76.valuation and allocation 计价和分摊
K V?+9qa, W$J.B!O 77.cutoff 截止
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j ,1JQjsR 78.accuracy 准确性
>uQjygjj i.?rom 79.classification 分类
|E||e10wR -49I3& 80.inspection 检查
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Ho<D o_kZ 82.observation 观察
v4uQ0~k~X D+ jvF 83.confirmation 函证
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4kh]7% 84.computation 计算
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y _+7P"B|\ 85.analytical procedures 分析程序
p-rQ'e ",,.xLI7 86.vouch 核对
; 4/ n~ ]6|?H6'/`v 87.trace 追查
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CD^@*jH9" S==0/ 89.error 误差
)-}<}< oO UCFFF% 90.expected error 预期误差
9:Bn-3 ) *UN*&DmF 91.population 总体
?>vkY^/ EUH9R8) 92.sampling risk 抽样风险
VAyAXN~ N}{V*H^0QU 93.non- sampling risk 非抽样风险
n: {f\ IEJ)Q$GI# 94.sampling unit 抽样单位
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bmKvvq 95.statistical sampling 统计抽样
{`J!DFfur j/E(*Hv 96.tolerable error 可容忍误差
Zc&pJP+M'U d0zp89BEn 97.the risk of under reliance 信赖不足风险
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57' 98.the risk of over reliance 信赖过度风险
,,#6SR(n <dBz]W 99.the risk of incorrect rejection 误拒风险
=>A}eR1Y Ip8:~Fl] 100. the risk of incorrect acceptance 误受风险
p_apVm\t_ Nr]guC? rE 101.working trial balance 试算平衡表
ATmyoN2@> H&k&mRi 102.index and cross-referencing 索引和交叉索引
uOKdb6]r6 3(.Y>er%U 103.cash receipt 现金收入
$I ,Np)i `7V1 F.\ 104.cash disbursement 现金支出
;9J6)zg !n b#t5Dve 105.bank statement 银行对账单
w^3S6lK 3k8.5W 106.bank reconciliation 银行存款余额调节表
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/ KRhls"\1 107.balance sheet date
资产负债表日
^hT2ed + _ph1( !H$ 108.net realizable value 可变现净值
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9KxE +9<:z\B| 109.storeroom 仓库
l6IT o@&J (gcy3BX; 110.sale invoice 销售发票
RgM=g8}M u'Hh||La" 111.price list 价目表
mOLz(0 "uyr@u0b 112.positive confirmation request 积极式询证函
a/%qn-i|p j``Ku@/x0 113.negative confirmation request 消极式询证函
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=*=P8&5 114.purchase requisition 请购单
uX1{K%^<TW yRQNmR;Uy 115.receiving report 验收报告
>f|0# * {!.w} 116.gross margin 毛利
;oVOq$ql Wm)Id_ 117.manufacturing overhead 制造费用
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2IkyC` 118.material requisition 领料单
"`Xbi/i }XCh>LvX 119.inventory-taking 存货盘点
?TmVLny %\!0*(8 120.bond certificate 债券
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121.stock certificate 股票
% S>6Q^B moMNd(p 122.audit report 审计报告
RYl\Q,# *Rc?rMF ! 123.entity 被审计单位
E?Qg'|+_ 2Z`Jr/ 124.addressee of the audit report 审计报告的收件人
=<ht@-1 #TeAw<2U 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
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FkgXP$ 127.disclaimer of opinion 无法表示意见
[V5,1dmkI '3E25BsL 128.adverse opinion 否定意见
D>-Pv-f/ |Fq\%y# 查看《
注会考试《审计》中的128个英文单词(一) 》
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