61.assessed level of material misstatement risk 重大错报风险的评估水平
8bKWIN g_n o\:f9JL 62.simall business 小规模企业
spoWdRM2 9OO_Hp#|9 63.accounting system
会计系统
$'mB 8 S .]sIoB-54 64.test of control 控制测试
?H86Wbz fG[3%e 65.walk-through test 穿行测试
{ ves@p>? G:6$P%. 66.communication 沟通
%(7wZ0Z Hr8$1I$= 67.flow chart 流程图
lN`_0 ?M{6U[? 68.reperformance of internal control 重新执行
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=iW h9OL%n 7m' 69.audit evidence
审计证据
xvz5\s|b 4+ ?ZTc( 70.substantive procedures 实质性程序
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# +]~w ?^h 71.assertions 认定
+` Y ?- <[B[ 72.esistence 存在
_2Xu1q.6~5 cPBy(5^ 73.occurrence 发生
I~5fz4Q ^@5ui;JV 74.completeness 完整性
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sq6% =(q(? 75.rights and obligations 权利和义务
5\kZgXWIh P+%)0*W 76.valuation and allocation 计价和分摊
gW pT:tX- `zOAltfd 77.cutoff 截止
P)j9\ muc SUi1*S 78.accuracy 准确性
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_ 79.classification 分类
:AcNb F@(}=w^(A 80.inspection 检查
mW(_FS2%, a:%5.!Vd 81.supervision of counting 监盘
}GNH)-AG)$ 7te!>gUW 82.observation 观察
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*a>{sO[ 83.confirmation 函证
GTIfrqT 3%4Mq6Q` 84.computation 计算
x^#{2}4u 'e)ze^Jq 85.analytical procedures 分析程序
"91Atb;hJ Ac(irPrD 86.vouch 核对
1eyyu! pmD-]0 87.trace 追查
~U*N'>'=) y!c7y]9__2 88.audit sampling 审计抽样
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Y,!~5 ue:P#] tx 89.error 误差
M |kDys b|@op>UZ 90.expected error 预期误差
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91.population 总体
]fS~N9B Ri6 br 92.sampling risk 抽样风险
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t?g @`*YZq>p 94.sampling unit 抽样单位
(mD:[|. Z q>.;> 95.statistical sampling 统计抽样
e6xjlaKb \R6T"U 96.tolerable error 可容忍误差
im[gbac ? /X6x1PN 97.the risk of under reliance 信赖不足风险
9@*>$6 Wq&c,H 98.the risk of over reliance 信赖过度风险
{Qmb!`F ZO6bG$y64 99.the risk of incorrect rejection 误拒风险
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%!h+ 100. the risk of incorrect acceptance 误受风险
<).qe Z e[&3K< 101.working trial balance 试算平衡表
vjRD?kF $=SYssg7La 102.index and cross-referencing 索引和交叉索引
yf^gU* <l/Qf[V 103.cash receipt 现金收入
oOSyOD (lsod#wEMg 104.cash disbursement 现金支出
l8lR5< G'C^C[_W 105.bank statement 银行对账单
&L`p4AZ {#Cm> @') 106.bank reconciliation 银行存款余额调节表
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6`Q4` ?+tZP3' 107.balance sheet date
资产负债表日
uQ+$Hzx X 9TS=> 108.net realizable value 可变现净值
LbI])M !7*/lG 109.storeroom 仓库
cU[pneY emIbGkH 110.sale invoice 销售发票
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92+ 111.price list 价目表
4c@F.I /`@>v$oo 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
#T`+~tW'| A8Y~^wn 114.purchase requisition 请购单
O~]G(TMs8W L(S. 115.receiving report 验收报告
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pgaB0 ,R6$SrNcd 116.gross margin 毛利
/! G0 g%k ,Gx=e!-N5 117.manufacturing overhead 制造费用
>G7U7R}R ~Nh7C b_ 118.material requisition 领料单
:?W:'% (`[ tJ=zk3BN~ 119.inventory-taking 存货盘点
.1lc'gu5y R;2 -/MT- 120.bond certificate 债券
lI<8)42yq ?V&a |:N9 121.stock certificate 股票
D8XXm lo W4a20KM2 122.audit report 审计报告
Nuq/_x vLS6Gb't 123.entity 被审计单位
El}z^e H@2+wr)$} 124.addressee of the audit report 审计报告的收件人
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w;xf 125.unqualified opinion 无保留意见
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u 0q!{&pt 126.qualified opinion 保留意见
a a]v7d NebZGD2K 127.disclaimer of opinion 无法表示意见
8G<.5!f7`N FM];+d0 128.adverse opinion 否定意见
/RJSkF+! D~>P/b)v{j 查看《
注会考试《审计》中的128个英文单词(一) 》
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