61.assessed level of material misstatement risk 重大错报风险的评估水平
SCD;(I~4 dY]iAJ 62.simall business 小规模企业
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qc9q Y]HtO^T2 63.accounting system
会计系统
D$bJ s O w'!J 64.test of control 控制测试
:<E\&6# oC '3ZYoA% 65.walk-through test 穿行测试
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.rUn1 [IW6F 66.communication 沟通
kpO+ 0'tm., 67.flow chart 流程图
#Xd#Ncj 3O'X;s2\d 68.reperformance of internal control 重新执行
Xw9"wAj fm^)u" 69.audit evidence
审计证据
`v$Bib) I KDh)Zm 70.substantive procedures 实质性程序
,zrShliU T1~,.(# 71.assertions 认定
+jz%:D 0i9C\'W` 72.esistence 存在
d`4@aoM {_*$X 73.occurrence 发生
U-:_4[ ~m@w p 74.completeness 完整性
+\`t@Ht# 6dX l ny1H 75.rights and obligations 权利和义务
U})Z4>[bvt N&+DhKw 76.valuation and allocation 计价和分摊
r=pb7=M#LN oq }Q2[.b 77.cutoff 截止
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al:c2o 78.accuracy 准确性
f@= lK?Pfh (Qys`D 79.classification 分类
<S%kwS r<L>~S>yb 80.inspection 检查
w*s#=]6 n`)wD~mk 81.supervision of counting 监盘
j{a3AEmps 0NWtu]9QC 82.observation 观察
`mTc IKV:J9 83.confirmation 函证
Nd4!:. V2?&3Z)W 84.computation 计算
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]tVXao 85.analytical procedures 分析程序
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I5? tcxs%yWO1 86.vouch 核对
+~A<&7[} \3@A C7 87.trace 追查
}X`jhsqT :+>:>$ao 88.audit sampling 审计抽样
nu#_,x<LS 'qg q8 89.error 误差
#D{//P|; 1y5$ 90.expected error 预期误差
1$Pn;jg: [oQ&}3\XJ 91.population 总体
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wPnKl 92.sampling risk 抽样风险
a/wkc*}}/ pQY.MZSA 93.non- sampling risk 非抽样风险
r.:H` 97um7n 94.sampling unit 抽样单位
_8'F I_E3 e[@q{. 95.statistical sampling 统计抽样
[af<FQ { zoV-@<Eh 96.tolerable error 可容忍误差
)ccdfSe k+S 6)BQ7U 97.the risk of under reliance 信赖不足风险
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mfc 98.the risk of over reliance 信赖过度风险
Z<#beT6 THmX=K4=? 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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& iM Xl}3 101.working trial balance 试算平衡表
[-sE:O`yt G1"=}Wt` 102.index and cross-referencing 索引和交叉索引
*S.2p*Vd o"x&F 103.cash receipt 现金收入
8F<Qc*' X~Li` 104.cash disbursement 现金支出
96Tc:#9i URW'*\Xjb 105.bank statement 银行对账单
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_Q/v 106.bank reconciliation 银行存款余额调节表
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5XBM 107.balance sheet date
资产负债表日
`C`_2y8 Nky%v+r 108.net realizable value 可变现净值
d+|8({X]D8 $s hlNW\ 109.storeroom 仓库
5|-(Ic Kk~0jP_ B9 110.sale invoice 销售发票
|Js96>B: A]{8= 111.price list 价目表
i)0*J?l= g2hxWf" 112.positive confirmation request 积极式询证函
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9 0rT-8iJp4P 113.negative confirmation request 消极式询证函
U3^T.i"R Ox&g#,@h 114.purchase requisition 请购单
?|:!PF*L~z '8>#`Yba 115.receiving report 验收报告
t9PS5O ; OZ_'&CZ 116.gross margin 毛利
vbQo8GFp} 0=s+bo1 117.manufacturing overhead 制造费用
CD^_>sya +gOCl*L 118.material requisition 领料单
];1z%. (G"b)"Qum 119.inventory-taking 存货盘点
"0g1'az} _-Aw`<_*- 120.bond certificate 债券
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!/ 5RTAM 121.stock certificate 股票
''wWw(2O QHsS|\u 122.audit report 审计报告
RH. oo& Gn;eh~uw;l 123.entity 被审计单位
Xt8;Pl wLU w'Ai 124.addressee of the audit report 审计报告的收件人
xN}P0 &^4W+I{H 125.unqualified opinion 无保留意见
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' 126.qualified opinion 保留意见
$RKd@5XP 7s5?^^ 127.disclaimer of opinion 无法表示意见
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mb?DnP,z 4%p5X8|\ih 查看《
注会考试《审计》中的128个英文单词(一) 》
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