61.assessed level of material misstatement risk 重大错报风险的评估水平
L5|g\Y` y[AB,Dd 62.simall business 小规模企业
kou7_4oS '+g[n 63.accounting system
会计系统
v&]yzl RDy&i 64.test of control 控制测试
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BC
65.walk-through test 穿行测试
2cGiE{ }o[<1+W(. 66.communication 沟通
mtE+}b@(!& ]Z85%q^` 67.flow chart 流程图
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p&7 68.reperformance of internal control 重新执行
MI:%Eq Sx0{]1J 69.audit evidence
审计证据
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.hR 70.substantive procedures 实质性程序
&u6n5-!v a+~b3 71.assertions 认定
7ju38@+ u.?jW vcv 72.esistence 存在
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IN 73.occurrence 发生
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N cGFPi(Z 74.completeness 完整性
E:A!tu$B vW? /: 75.rights and obligations 权利和义务
Cp>y<C" ^mC,Z+! 76.valuation and allocation 计价和分摊
{&B0kjf t6\--lk_ 77.cutoff 截止
m9&%A0 jWh)bsqI! 78.accuracy 准确性
),j6tq[ EQ :>]O 79.classification 分类
S0r+Y0J]< m^TN6/]) 80.inspection 检查
&uBfsa$ 2*Pk1vrI 81.supervision of counting 监盘
v? Cakwu kDM?`(r 82.observation 观察
}? c%L8\ '}bmDb* 83.confirmation 函证
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8HIX$OX>2 84.computation 计算
Acd@BL* Xrpvq(] 85.analytical procedures 分析程序
fM*?i"j;Y hJir_= 86.vouch 核对
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|V y"U)&1 c% 87.trace 追查
ZBN,%P!P0 3=} P l, 88.audit sampling 审计抽样
dZb;`DjTH koD}o^U# 89.error 误差
BS?$eai@:9 #)[.Xz:U 90.expected error 预期误差
Vx>Q e-\/1N84 91.population 总体
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gz ,{ 8IBr#+0 92.sampling risk 抽样风险
PCV#O63[ _p'@.P 93.non- sampling risk 非抽样风险
h%4UeL &F >Q[ Z{ 94.sampling unit 抽样单位
{Ja (+NQ KU+\fwYpnk 95.statistical sampling 统计抽样
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F gMkSl8[ 96.tolerable error 可容忍误差
3Lq9pdM>2@ R osU~OK 97.the risk of under reliance 信赖不足风险
VEn3b DBLM0*B 98.the risk of over reliance 信赖过度风险
l+hOD{F4pS hdSP#Y'- 99.the risk of incorrect rejection 误拒风险
;c DMcKKIA M7 kWJ 100. the risk of incorrect acceptance 误受风险
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bO~.d 101.working trial balance 试算平衡表
P4eH:0=# d"Wuu1tEY 102.index and cross-referencing 索引和交叉索引
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l-6T >kmgYWG 103.cash receipt 现金收入
X-,oL.:c u^CL }t* 104.cash disbursement 现金支出
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;1 Fav++ z 105.bank statement 银行对账单
H270)Cwn+ o)7Ot\:E 106.bank reconciliation 银行存款余额调节表
iXL^[/}&?M g;nLR<] 107.balance sheet date
资产负债表日
$ Y^0l #d/T7c# 108.net realizable value 可变现净值
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$Ct hiA\~}sl n 109.storeroom 仓库
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\ o' h{$k%YJ? 110.sale invoice 销售发票
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V4 yG7H>LF?8 111.price list 价目表
dGkw%3[ .P")S| 112.positive confirmation request 积极式询证函
*FZav2]- ',t*:GBZCf 113.negative confirmation request 消极式询证函
j6XHH&ZEb llWY7u" 114.purchase requisition 请购单
0chpC)#Q3; B, H9EX 115.receiving report 验收报告
']+!i a '<uM\v^k 116.gross margin 毛利
W83PMiN"T- M"/Jn[ 117.manufacturing overhead 制造费用
q 5z^y(Sv U=69q] 118.material requisition 领料单
qBh@^GxY), bDJ!Fc/ 119.inventory-taking 存货盘点
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UntFkoO r=vY-p 121.stock certificate 股票
0j6b5<Gpc* 1IS1P)4_0 122.audit report 审计报告
?~t5>PEonv W;UPA~nT~ 123.entity 被审计单位
Y&U-d{" F --b,, 124.addressee of the audit report 审计报告的收件人
wCR! bZ w J@E]Fl 125.unqualified opinion 无保留意见
~OPBZ# Y;huT
Z 126.qualified opinion 保留意见
i$@xb_ @SiV3k 127.disclaimer of opinion 无法表示意见
<#nU 06 fN hif;atO 128.adverse opinion 否定意见
Qj_)^3`e L8f+uI 查看《
注会考试《审计》中的128个英文单词(一) 》
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