61.assessed level of material misstatement risk 重大错报风险的评估水平
;Alw`' %$H~ 62.simall business 小规模企业
NoG`J$D H_<hZUB 63.accounting system
会计系统
GtSvb6UNn z9)I@P" 64.test of control 控制测试
>,s.!vpK STY\c5 65.walk-through test 穿行测试
I-?Dil3 !<
I3^q 66.communication 沟通
rLzN#Zoi /agX! E4s 67.flow chart 流程图
oD>j26Q iF1E 5{dH 68.reperformance of internal control 重新执行
3ZEV*=+T5 .S=^) 69.audit evidence
审计证据
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V 70.substantive procedures 实质性程序
Zr
U9oy&!C /,m!SRJ 71.assertions 认定
x]%'^7#v) X=U >r 72.esistence 存在
qS{E+) P vsL)E:0 73.occurrence 发生
EA+}Rf6} )r^)e4UI 74.completeness 完整性
pk,]yi,ZF Hp!c\z; 75.rights and obligations 权利和义务
mcB8xE q" aUA_}\ 76.valuation and allocation 计价和分摊
4Cl41a q V+gQ 77.cutoff 截止
l[D5JnWxt C_~hX G 78.accuracy 准确性
S"wn0B$" eub2[, 79.classification 分类
!uwZ%Uxz V`/D!8> 80.inspection 检查
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81.supervision of counting 监盘
(+^z9p7/! ;@R=CQ6 82.observation 观察
eumpNF%$ fI([vI 83.confirmation 函证
wxx3']: 2a3RRP 84.computation 计算
VX<jg #( Z:2a_Atm 85.analytical procedures 分析程序
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c*A XzBnj7E 86.vouch 核对
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gn0 c4'k-\JvT 87.trace 追查
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88.audit sampling 审计抽样
Wu!s [m9Iz!E 89.error 误差
qQ%RnD9 qij<XNZU"& 90.expected error 预期误差
)*wM
DM5q 7ZsBYP8% 91.population 总体
sD!)= t_ &
eqeQD6 92.sampling risk 抽样风险
f=L&>X ^DWvzfj 93.non- sampling risk 非抽样风险
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Rv/np=F 8wXnc% 94.sampling unit 抽样单位
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t(RJc 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
\[57Dmo 'Cv>V"X: ` 97.the risk of under reliance 信赖不足风险
=
@EN]u EL?6x 98.the risk of over reliance 信赖过度风险
b,tf]Z- abW[
hp 99.the risk of incorrect rejection 误拒风险
m/T3Um eq!>~: # 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
R|&Rq(ow" fQkfU;5 102.index and cross-referencing 索引和交叉索引
l[AQyR1+/ oE
H""Bd 103.cash receipt 现金收入
s6k@W T?"^ b 5u8j 104.cash disbursement 现金支出
<U]!1 6Bop8B 105.bank statement 银行对账单
E<~Fi.M;\ 8?za&v 106.bank reconciliation 银行存款余额调节表
j^Vr!y D["~G v 107.balance sheet date
资产负债表日
RI[=N:C^ .T63: 108.net realizable value 可变现净值
'BiR ,M$mY %wDE+&M 109.storeroom 仓库
<Pm!#)-g9 S#{jyU9 ] 110.sale invoice 销售发票
nhu;e}[> &qjc+-r{l 111.price list 价目表
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. jv4O 112.positive confirmation request 积极式询证函
x%!Ea{s C+m%_6< 113.negative confirmation request 消极式询证函
5Qh$>R4!" 9*&c2jh 114.purchase requisition 请购单
X9-WU\?UC b
ih%hqny 115.receiving report 验收报告
6${=N}3Kw 'e(]woe 116.gross margin 毛利
-91*VBrOd 0ap_tCY 117.manufacturing overhead 制造费用
3 i;sB $1E'0M` 118.material requisition 领料单
@,:6wKMc 'nMj<:0wlD 119.inventory-taking 存货盘点
-`8pahI '-l.2IUyT 120.bond certificate 债券
g!\H^d4 vmj'X>Q 121.stock certificate 股票
{O=PVW2S zzH^xxg 122.audit report 审计报告
TlEd#XQgf& KL<,avC/ 123.entity 被审计单位
J85S'cwZZ #>ob1b| 124.addressee of the audit report 审计报告的收件人
P{K;vEp (Qcd !! 125.unqualified opinion 无保留意见
4aGVIQ !\}X?Gf 126.qualified opinion 保留意见
1VR|z Pxvf"SXX 127.disclaimer of opinion 无法表示意见
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)4e8LO 128.adverse opinion 否定意见
&E+mXEve &|K9qa~)Y 查看《
注会考试《审计》中的128个英文单词(一) 》
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