61.assessed level of material misstatement risk 重大错报风险的评估水平
1'k,P;s ry* 9 62.simall business 小规模企业
E`iE]O sP8_Y, 63.accounting system
会计系统
(Fk&~/SP +J}h 64.test of control 控制测试
f-}_ !#WJ(zSq 65.walk-through test 穿行测试
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$ A 66.communication 沟通
U/rFH9e$ 's I @es 67.flow chart 流程图
oT}Sh4Wt. 5Ak>/QF9 68.reperformance of internal control 重新执行
sNC~S%[ l~*d0E-$ 69.audit evidence
审计证据
xT+@0?|F ).$kp2IN 70.substantive procedures 实质性程序
.8CfCRq jSvo- 71.assertions 认定
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u +j6^g* 72.esistence 存在
@Z9>E+udQ H<`7){iG 73.occurrence 发生
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B+Pl6l)F |c,'0V,"cH 74.completeness 完整性
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+n<;);h qNbgN{4 76.valuation and allocation 计价和分摊
o7:"Sl2AD .OF2O} 77.cutoff 截止
#w)D ml kmsgaB7? 78.accuracy 准确性
"I[uD)$ lMXLd91 79.classification 分类
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P |\q@XCGei 80.inspection 检查
Hb9r.;r<EW 4p`z%U~=u 81.supervision of counting 监盘
IeE6?!,) *3!ixDX[r 82.observation 观察
Cqw`K P TbhsOf! 83.confirmation 函证
1Q??R} ot,e?lF 84.computation 计算
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B>T aaesgF 85.analytical procedures 分析程序
Csx??T_>r ,6^V)F 86.vouch 核对
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uB3Yl=P 88.audit sampling 审计抽样
zB)wYKwZ )'t&LWS~ 89.error 误差
P;lDri o7s<G8;? 90.expected error 预期误差
2lBfc o_%gFV[q 91.population 总体
Wwo`R5 se]QEd7]7 92.sampling risk 抽样风险
;!/g`*? ~-2q3U Py 93.non- sampling risk 非抽样风险
*[wj ) {FNq&)#` 94.sampling unit 抽样单位
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}bw Ej Gw}b8N6E 95.statistical sampling 统计抽样
?O#,|\v?] C2Af$7c 96.tolerable error 可容忍误差
X0gWTs D,;6$Pvg^ 97.the risk of under reliance 信赖不足风险
,zH\&D$>u ,L7:3W 98.the risk of over reliance 信赖过度风险
:jioF{, C*,PH!$k 99.the risk of incorrect rejection 误拒风险
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/ 5Lm<3:7Q+ 100. the risk of incorrect acceptance 误受风险
u}IQ)Ma 3D"?|rd~ 101.working trial balance 试算平衡表
g|V0[Hnq6 !mRDzr7 102.index and cross-referencing 索引和交叉索引
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]k.'~Syz P0^7hSo 104.cash disbursement 现金支出
[i)G:8U /2e,,)4g 105.bank statement 银行对账单
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-H%FYF` 5X"WgR; 106.bank reconciliation 银行存款余额调节表
05Go*QvV uNRT@@oCq 107.balance sheet date
资产负债表日
14;lB.$p 7[u$!.4{* 108.net realizable value 可变现净值
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66s h r 109.storeroom 仓库
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/A~+32B /0I=?+QSo 111.price list 价目表
ZRo-=/1 TdH~sz 112.positive confirmation request 积极式询证函
4 Z< sz+Uq]Mn 113.negative confirmation request 消极式询证函
JqYt^,,Q: &24z`ZS[w6 114.purchase requisition 请购单
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j8"2K^h= 115.receiving report 验收报告
i@XFnt n32.W?9 116.gross margin 毛利
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2N4Jg@ 117.manufacturing overhead 制造费用
P",E/beV Pb-Ft= 118.material requisition 领料单
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o{&UT VyGs 'U'#_mYG 120.bond certificate 债券
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%[C-KQH "G`8>1tO_ 122.audit report 审计报告
!,3U_! d~b#dcv$" 123.entity 被审计单位
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[vY 19t' 124.addressee of the audit report 审计报告的收件人
Z'I0e9Jw aY7.<p*a 125.unqualified opinion 无保留意见
|6.1uRF E2 3qc o2{nz 126.qualified opinion 保留意见
M :Aik& W=k%aB?p 127.disclaimer of opinion 无法表示意见
`e!hT@Xxa W^^}-9 128.adverse opinion 否定意见
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V: sB,>4*Zd 查看《
注会考试《审计》中的128个英文单词(一) 》
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