61.assessed level of material misstatement risk 重大错报风险的评估水平
]q\= & m ";D 62.simall business 小规模企业
>0G}, S (Su2\x 63.accounting system
会计系统
^[,1+WS% d4rJ?qw 64.test of control 控制测试
2QQYXJ^ kv FOk 65.walk-through test 穿行测试
wBaFC\CW T;vPR,]rz 66.communication 沟通
[8(9.6f Ns] 9-D 67.flow chart 流程图
;|e 0{Jrz 1x5CsmS 68.reperformance of internal control 重新执行
XdXS^QA.s {;rpgc 69.audit evidence
审计证据
jMN@x]6w [/`Hz]R 70.substantive procedures 实质性程序
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7NA |"(3]f\ 71.assertions 认定
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/ o3FK k*+ZLrT 73.occurrence 发生
o+WrIAR T;e (Q,!H 74.completeness 完整性
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}qX&*DU_@ x@(f^P 76.valuation and allocation 计价和分摊
|a~&E@0c Z["nY&.sI 77.cutoff 截止
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,G WX$^[^=HC 78.accuracy 准确性
<'yC:HeAwD gKH"f%lK 79.classification 分类
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j; r|P;g 80.inspection 检查
\:^n-D*fX Y:Tt$EQ 81.supervision of counting 监盘
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CAObC% 82.observation 观察
?26[%% ?ew]i'9( 83.confirmation 函证
B=xZkc Ji?UG@ 84.computation 计算
v=^)`C6Ma cB'4{R@e 85.analytical procedures 分析程序
S6:gow(wU DY27' `n6 86.vouch 核对
-5B([jHgR s,q!(\{Pv 87.trace 追查
DcM+K@1E4^ G#M]\)f% 88.audit sampling 审计抽样
1j-i nj` YLd%"H $n 89.error 误差
"N"k8,LH s'w0pZqj 90.expected error 预期误差
?2/M W27w $f\-.7OD 91.population 总体
pAL-Pl9z \Vq;j 1 92.sampling risk 抽样风险
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f\ #'J 93.non- sampling risk 非抽样风险
?*dx=UI jC7XdYp 94.sampling unit 抽样单位
XV!EjD~q >QPS0Vx[ 95.statistical sampling 统计抽样
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K{ L zy|<:K+$ 96.tolerable error 可容忍误差
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2 v2g+oKO] 97.the risk of under reliance 信赖不足风险
;sJ2K"c #bH[UId[ 98.the risk of over reliance 信赖过度风险
&"0[7zgYQz j3F=P 99.the risk of incorrect rejection 误拒风险
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101.working trial balance 试算平衡表
34+}u,= ak&v/%N 102.index and cross-referencing 索引和交叉索引
H N)QS5 iDN,}:<V 103.cash receipt 现金收入
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104.cash disbursement 现金支出
[Xg"B|FD0 ('oUcDOFTS 105.bank statement 银行对账单
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/J 106.bank reconciliation 银行存款余额调节表
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资产负债表日
'Mtu-\ W=:+f)D 108.net realizable value 可变现净值
$4]PN2d& :4d7%q 109.storeroom 仓库
l{g(z! #U6qM(J 110.sale invoice 销售发票
9IV WbJ v8[1E>&vx 111.price list 价目表
x.Y,]wis a4YyELXe 112.positive confirmation request 积极式询证函
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7\lb+^$ +V^_ksi\ 114.purchase requisition 请购单
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NtY4O/ 115.receiving report 验收报告
1F/&Y}X |Rc#Q<Vh| 116.gross margin 毛利
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71InYIed o6oYJ`PY 118.material requisition 领料单
u a-p^X`w W#Z]mt B 119.inventory-taking 存货盘点
q)X&S*-<o~ Ns_d10rZ. 120.bond certificate 债券
kLP^q+$u)! YzqhFFaj. 121.stock certificate 股票
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y$B 122.audit report 审计报告
HYS7=[hv6 3 a`-_< 123.entity 被审计单位
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*dp68 124.addressee of the audit report 审计报告的收件人
1A`u0Y$g {H74`-C)W 125.unqualified opinion 无保留意见
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1{)x +]X^bB[ 126.qualified opinion 保留意见
(0r6_8e6xv <G={Vfr 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
;A_QI>> X9J^Olq 查看《
注会考试《审计》中的128个英文单词(一) 》
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