61.assessed level of material misstatement risk 重大错报风险的评估水平
H#LlxD)q -Xw i}/OX 62.simall business 小规模企业
;U^7]JO; T%\f$jh6 63.accounting system
会计系统
,/qS1W( i8tH0w/(M 64.test of control 控制测试
cS'|c06 .-6B6IEI_" 65.walk-through test 穿行测试
NG2@.hP:uU 'WA]DlO 66.communication 沟通
Hz&.]yts2J G%V*+Ond 67.flow chart 流程图
{y[T3(tt km]RrjRp 68.reperformance of internal control 重新执行
16p$>a<6 sKkk+-J4 69.audit evidence
审计证据
?G#T6$E8 >4zH\T! 70.substantive procedures 实质性程序
B@Ae2_; T =l4Vb{> 71.assertions 认定
FTihxC?.L jG0o-x=X 72.esistence 存在
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vB :_|B 7%-+7O 3ud 74.completeness 完整性
k lRS:\dW Gj.u/l 75.rights and obligations 权利和义务
azj:Hru&t# %U.aRSf/ 76.valuation and allocation 计价和分摊
gX}(6RP_! \9*,[mvC 77.cutoff 截止
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6<h?%j( 78.accuracy 准确性
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(]AWi+ 79.classification 分类
v$O%U[e< )1>fQ9 80.inspection 检查
)V}u}5 6o_t;cpT 81.supervision of counting 监盘
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X 82.observation 观察
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83.confirmation 函证
.,C8ASfh 8?lp:kM 84.computation 计算
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/ 85.analytical procedures 分析程序
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uZe|%xK$y n$* 'J9W~ 87.trace 追查
>f [Lb|t ddDl~&}o 88.audit sampling 审计抽样
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89.error 误差
AwhXCq|k [dje!5Dc( 90.expected error 预期误差
-Mb`I >= =R08B)yR 91.population 总体
QMGMXa +H[GD! 92.sampling risk 抽样风险
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V70a3# 93.non- sampling risk 非抽样风险
[@U2a$k+d HWFI6N 94.sampling unit 抽样单位
kKV`9&dZe c=U1/=R5 95.statistical sampling 统计抽样
MPINxS /dU-$}>ZI 96.tolerable error 可容忍误差
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) 97.the risk of under reliance 信赖不足风险
C:77~f-+rQ ~.;S>o[ 98.the risk of over reliance 信赖过度风险
L:HJ: *5DOTWos 99.the risk of incorrect rejection 误拒风险
26fbBt8nP ;><9R@0 100. the risk of incorrect acceptance 误受风险
6vVx>hFJ47 2TN+ (B#Z! 101.working trial balance 试算平衡表
`!?SA<a: DP=4<ES%+ 102.index and cross-referencing 索引和交叉索引
%4:tRF :NL.#!>/ 103.cash receipt 现金收入
3YyB0BMW ]XX8l:+ 104.cash disbursement 现金支出
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%# { 105.bank statement 银行对账单
WlHw\\ur <Z^t^ O 106.bank reconciliation 银行存款余额调节表
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>w -lM4 *+f 107.balance sheet date
资产负债表日
S/j~1q_|G g{&a|NU^ 108.net realizable value 可变现净值
Gld|w=qr }(AgXvRq 109.storeroom 仓库
)NeI]p $O*rxQ} 110.sale invoice 销售发票
F&}>2QiL 9QaEUy*, 111.price list 价目表
M{S7tMX KsM2?aqwf_ 112.positive confirmation request 积极式询证函
i]{M G'tg -DwqoWZ 113.negative confirmation request 消极式询证函
z= pb<Y@X vmI]N 114.purchase requisition 请购单
7dl]f#uZU |t^7L )&y 115.receiving report 验收报告
" &B/v"nj [\NyBc 116.gross margin 毛利
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abZc 117.manufacturing overhead 制造费用
l^x5m]Kt uX*H2"A 118.material requisition 领料单
zR2'xE* B JDe1W3;' 119.inventory-taking 存货盘点
<lh+mrXm 7_ g}t!b` 120.bond certificate 债券
(KaP=t} (q+U5Ls6 121.stock certificate 股票
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ioY :_YpSw<Q 122.audit report 审计报告
1_uq46 s$e0;C!D 123.entity 被审计单位
CK1Xdyf_S uGl+"/uDu 124.addressee of the audit report 审计报告的收件人
dxlaoyv: 3IHya=qN 125.unqualified opinion 无保留意见
tE/s|v#O }YHoWYR 126.qualified opinion 保留意见
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#Qs 127.disclaimer of opinion 无法表示意见
c #+JG :`6E{yfM 128.adverse opinion 否定意见
IpQ51 VJ P]Jy_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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