61.assessed level of material misstatement risk 重大错报风险的评估水平
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\ 62.simall business 小规模企业
2qXo{C3 [Xq<EEb 63.accounting system
会计系统
v8 8,y{q9O 64.test of control 控制测试
03F3q4" Vmtzig3w[ 65.walk-through test 穿行测试
ftaBilkjp fB7ljg 66.communication 沟通
yf?W^{^| DyIV/ 67.flow chart 流程图
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~xX 68.reperformance of internal control 重新执行
rmQ\RP W }_]As}E 69.audit evidence
审计证据
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)v*Fn d EIa=e| 70.substantive procedures 实质性程序
phmVkV2a;# zWtj|%ts 71.assertions 认定
O{nC^`X 0Nt%YP 72.esistence 存在
nd;O(s; |eF.ZC)QWh 73.occurrence 发生
<"A#Eok|4 F^]aC98]1 74.completeness 完整性
Pj._/$R[/ (rIXbekgB 75.rights and obligations 权利和义务
$bFgsy*N2 ET3,9+Gj 76.valuation and allocation 计价和分摊
R}hlDJ/m- cCk1'D|X[e 77.cutoff 截止
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3Wf @ct#s:t 78.accuracy 准确性
J+iX,X XHZLWh"gS 79.classification 分类
O/$ v69: xY+A]Up|w 80.inspection 检查
w~]}acP C[g&F0 6 81.supervision of counting 监盘
^(J-dK kR_E6Fl 82.observation 观察
|veBq0U HwM/}-t 83.confirmation 函证
g4Bg6<; X tR`? 84.computation 计算
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_^KI 85.analytical procedures 分析程序
LPMb0F}"5 Rn8#0%/Q 86.vouch 核对
F=VoFmF@ Gy$o7|PA"{ 87.trace 追查
[XxA.S)x3 v3Eo@,- 88.audit sampling 审计抽样
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[-QK$~[ g 89.error 误差
a9L0f BRy |]I#CdO 90.expected error 预期误差
iKY-;YK bnIf}ut-G 91.population 总体
,~iFEaV+ g*^wF?t'T 92.sampling risk 抽样风险
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jN 93.non- sampling risk 非抽样风险
rtoSCj: ^g\h]RD} 94.sampling unit 抽样单位
=\*S'Ded aL{EkiR 95.statistical sampling 统计抽样
/oB K&r[( f7K8m| 96.tolerable error 可容忍误差
4U:DJ_GN =y`-sU Hx 97.the risk of under reliance 信赖不足风险
(]oFB$ s9=pV4fA~w 98.the risk of over reliance 信赖过度风险
H#_}^cGPR= v!iWzN 99.the risk of incorrect rejection 误拒风险
/]P%b K6B {3jm%ex 100. the risk of incorrect acceptance 误受风险
N IO; S`iM.;|`O 101.working trial balance 试算平衡表
Z5 w`-# aIY$5^x 102.index and cross-referencing 索引和交叉索引
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|lP@ 103.cash receipt 现金收入
I):m6y@ |P^ikx6f5 104.cash disbursement 现金支出
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TKo(NG 105.bank statement 银行对账单
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"c{;m 106.bank reconciliation 银行存款余额调节表
<#:Ebofsn hrUm}@d 107.balance sheet date
资产负债表日
YN$ndqOP Aigcq38 108.net realizable value 可变现净值
}mkA Hmu4 H!Fr("6} 109.storeroom 仓库
BHIZHp ,K"r:)\ 110.sale invoice 销售发票
:5q^\xmmq R;5QD` 111.price list 价目表
qen44;\L Y0R\u\b 112.positive confirmation request 积极式询证函
P*?d6v,r x0N-[//YV 113.negative confirmation request 消极式询证函
<T4 7kL I ^^20vwq 114.purchase requisition 请购单
%`t]FV^# >"2\D|-/ 115.receiving report 验收报告
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!;BZ# tF& 116.gross margin 毛利
)eIz{Mdp= GFSlYG 117.manufacturing overhead 制造费用
\rB/83[;u zM3H@;}m 118.material requisition 领料单
U~JG1#z6 8Iqk%n~( 119.inventory-taking 存货盘点
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^ 120.bond certificate 债券
fS8XuT L~SrI{aYPf 121.stock certificate 股票
a!SR"3 k `Lb _J 122.audit report 审计报告
.~V".tZV[ Cv?<}q 123.entity 被审计单位
J7&.>y1% Ynk><0g6 124.addressee of the audit report 审计报告的收件人
Q9Xmb2LN ?[*@T2Ck 125.unqualified opinion 无保留意见
W? 6 @5dBb+0J 126.qualified opinion 保留意见
pU'`9fLi_ N'Z_6A*- 127.disclaimer of opinion 无法表示意见
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D5b~j &})4?5 128.adverse opinion 否定意见
~]i]kU t6H2tP\AS 查看《
注会考试《审计》中的128个英文单词(一) 》
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