61.assessed level of material misstatement risk 重大错报风险的评估水平
xwjim7#_: A)5-w`1 62.simall business 小规模企业
\htL\m^$9 :NB,Dz+i 63.accounting system
会计系统
#RE Rw]4/ 64.test of control 控制测试
8q)wT0A~ ]dXHjOpA 65.walk-through test 穿行测试
kmJ{(y)w ;5wmQFr 66.communication 沟通
so* lV h[5<S& 67.flow chart 流程图
S(7_\8h Zk#^H*jgx 68.reperformance of internal control 重新执行
@ljvTgZ(X -qki^!Y? 69.audit evidence
审计证据
o8!gV/oy Sm(QgZO[4 70.substantive procedures 实质性程序
2gn*B$a TBfX1v|Z) 71.assertions 认定
"W_C%elg s]=s2.= 72.esistence 存在
\z}/=Qgc ];bl;BP 73.occurrence 发生
rm7$i9DH2 t@GPB]3[ 74.completeness 完整性
KFCL|9P NLe+ 75.rights and obligations 权利和义务
)ca^%(25!z ~Rzn =>a 76.valuation and allocation 计价和分摊
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d4 77.cutoff 截止
@PXb^x#k jB8n\8Bs 78.accuracy 准确性
Qm|Q0u _":yUa0D 79.classification 分类
B,sv! p+q5 7wt2|$Qz 80.inspection 检查
\V@Hf"=j <1(:W[M 81.supervision of counting 监盘
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D9&k^ 0phO1h]2S) 82.observation 观察
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oHQu5 |aiP7C 83.confirmation 函证
lO/<xSjNd c65_E<5Z 84.computation 计算
LEM{$Fxo& c5uT'P" 85.analytical procedures 分析程序
[3a-1, |Rr^K5hmD 86.vouch 核对
8ALvP}H )z0qKb\ 87.trace 追查
tuA,t 0dKI+zgr 88.audit sampling 审计抽样
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^<} !GkwbHr+p 89.error 误差
a:jRQ-F) m1 78S3 90.expected error 预期误差
_C9*M6IU &tFVW[( 91.population 总体
Si<9Oh 7s%DM6li 6 92.sampling risk 抽样风险
IAt;?4 w=I'
CMRt 93.non- sampling risk 非抽样风险
~L!*p0dS^ V:h-K`~/ 94.sampling unit 抽样单位
+w Oa T`g.K6$b 95.statistical sampling 统计抽样
)u7*YlU\I b _fI1f| 96.tolerable error 可容忍误差
.xT8@] _S:6;_bz 97.the risk of under reliance 信赖不足风险
]KGLJ~hm> G| pZ 98.the risk of over reliance 信赖过度风险
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c/ah 99.the risk of incorrect rejection 误拒风险
DpIv <m] N> RabD 100. the risk of incorrect acceptance 误受风险
tE0DST/ OYGh!sW 101.working trial balance 试算平衡表
@;}bBHQz{p *F+t`<2 102.index and cross-referencing 索引和交叉索引
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CW k#Amt. 103.cash receipt 现金收入
l-"c-2-! dzZ74FE!t 104.cash disbursement 现金支出
eR r.j !dB {E 105.bank statement 银行对账单
16MRLDhnD ^Yei9bXl 106.bank reconciliation 银行存款余额调节表
y@[}FgVOh ]!J 6S.@#+ 107.balance sheet date
资产负债表日
=whZ?,u1 gnmKh>0@6o 108.net realizable value 可变现净值
H4LZNko 4 vwa/? 109.storeroom 仓库
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Hirh6 &| %<=\ 110.sale invoice 销售发票
^yH!IRRAq ig:/60Z 111.price list 价目表
I0 a,mO;m $: "r$7 112.positive confirmation request 积极式询证函
U'S}7gya W O W4c& 113.negative confirmation request 消极式询证函
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$X_JUzb 114.purchase requisition 请购单
mxtLcG4G 2g1[E_? 115.receiving report 验收报告
t>|Y-i3cb >*H>'O4 116.gross margin 毛利
4g]Er<-P edhNQWn 117.manufacturing overhead 制造费用
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UKp- *YukT 118.material requisition 领料单
*@fR36 D.o|pTZ 119.inventory-taking 存货盘点
Vh^fbv`? 7''l\3mIn 120.bond certificate 债券
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6V\YYrUz 9ctvy?53H 122.audit report 审计报告
%pgie"k ~U`oew 123.entity 被审计单位
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(ec 5Z}]d@ 124.addressee of the audit report 审计报告的收件人
v!?bEM3D \|nF55W [ 125.unqualified opinion 无保留意见
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hu^bd tWQ_.,ld 126.qualified opinion 保留意见
?-0k3 ;T~]|#T\6 127.disclaimer of opinion 无法表示意见
)%x oN< |;_NCy8i3X 128.adverse opinion 否定意见
`E>HpRcxD C4],7"Sw 查看《
注会考试《审计》中的128个英文单词(一) 》
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