61.assessed level of material misstatement risk 重大错报风险的评估水平
4GY[7^ p8h9Ng*&` 62.simall business 小规模企业
pEIRh1 odjT:Vr 63.accounting system
会计系统
d(:8M C1m]*}U 64.test of control 控制测试
r0+6evU2 b`~p.c%( 65.walk-through test 穿行测试
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!1 ,^w?6?,&l} 66.communication 沟通
-ZRO@&tMD +'I+o5* 67.flow chart 流程图
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2$cO_> i]6`LqlO 68.reperformance of internal control 重新执行
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审计证据
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$q 70.substantive procedures 实质性程序
&U5{Hm9Ynr ^Eb.:}!D6 71.assertions 认定
?fUlgQ}N 'rO!AcdLU 72.esistence 存在
QxVq^H D6>2s\:>vp 73.occurrence 发生
`_` QxM BGD8w2 74.completeness 完整性
OwH81# YaKeq5%y 75.rights and obligations 权利和义务
Mn2QZp4 PT=2@kH 76.valuation and allocation 计价和分摊
jV>raCK_ j/r]wd"aUS 77.cutoff 截止
j.w@(<=x %|g>%D3Z? 78.accuracy 准确性
T>x&T9 rV R1wsaL 79.classification 分类
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)d 80.inspection 检查
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*Xh q)S^P> 81.supervision of counting 监盘
;#xmQi'` `\gnl' 82.observation 观察
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bx{$Y_L+p 83.confirmation 函证
`e}bdj K?B{rE Lp 84.computation 计算
pQ=>.JU a(kg/s 85.analytical procedures 分析程序
]h* c,. XC0bI,Fu, 86.vouch 核对
3DiLk=\~ P9^-6;'Y 87.trace 追查
Oiz ,w7LRh =j5MFX.-o 88.audit sampling 审计抽样
~]pE'\D7Ad WN?O'E=2 89.error 误差
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~& 90.expected error 预期误差
!;i`PPRwk 66/3|83Z 91.population 总体
=(NB%} M)'HCnvs' 92.sampling risk 抽样风险
Co (.:z~ Z:,U]Z( 93.non- sampling risk 非抽样风险
Vr6@>@SC !%^^ \, 94.sampling unit 抽样单位
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n$^R 95.statistical sampling 统计抽样
kbTm^y" lE;Ewg 96.tolerable error 可容忍误差
\m7-rV6r {sihus#Q 97.the risk of under reliance 信赖不足风险
4]G?G]lS> E*.{=W }C 98.the risk of over reliance 信赖过度风险
i]Fp..`v~ PD&\LbuG 99.the risk of incorrect rejection 误拒风险
,k{#S?:b uw[<5 100. the risk of incorrect acceptance 误受风险
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[m 101.working trial balance 试算平衡表
Mn9dqq~a A )^`?m3 102.index and cross-referencing 索引和交叉索引
dx;Ysn0- Ss~;m']68 103.cash receipt 现金收入
?nofUD. YP.5fq: 104.cash disbursement 现金支出
|X0Y- |]J>R 105.bank statement 银行对账单
8P^ITL z% T*#/^%HSG 106.bank reconciliation 银行存款余额调节表
Bg&i63XL$$ l)Pu2!Ic 107.balance sheet date
资产负债表日
OTGofd2zf }4Tc 108.net realizable value 可变现净值
NLUT#!Gr 6|aKL[%6 109.storeroom 仓库
^* J2'X38I yRSTk2N@ 110.sale invoice 销售发票
v@Gl|29_ eoai(&o0$ 111.price list 价目表
B:gjAb}9T qQA}Z*(m 112.positive confirmation request 积极式询证函
\R|4( +]x 8Eakif0CO 113.negative confirmation request 消极式询证函
G B>QK Xe<sJ.&Wf 114.purchase requisition 请购单
Y' %^NP}o : YXX8|> 115.receiving report 验收报告
z.GMqW%B 4US"hexE< 116.gross margin 毛利
v}1QH D}dn.$ 117.manufacturing overhead 制造费用
4a'N>eDR 6^]!gR#B 118.material requisition 领料单
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LXbP 2 119.inventory-taking 存货盘点
jUSmqm' K[ (NTp$E 120.bond certificate 债券
B$b +Ymu &d"G/6 121.stock certificate 股票
#9X70|f V'kX)$ 122.audit report 审计报告
x|mqL-Q f Zb1<:[ 123.entity 被审计单位
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n'h{ 124.addressee of the audit report 审计报告的收件人
X:6c}p%,! :^kZ.6Q@ 125.unqualified opinion 无保留意见
+)y^'Qs rW+ =,L 126.qualified opinion 保留意见
BReJ!|{m} @xbQ Ye%J 127.disclaimer of opinion 无法表示意见
.Nw=[ e6d<dXx 128.adverse opinion 否定意见
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.v$D13L(o 查看《
注会考试《审计》中的128个英文单词(一) 》
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