61.assessed level of material misstatement risk 重大错报风险的评估水平
uwGc@xOgg, GZIa4A 62.simall business 小规模企业
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@wV' 63.accounting system
会计系统
Xsa]. ;RlxD 4p 64.test of control 控制测试
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pM\}t 65.walk-through test 穿行测试
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() SOIN']L|V[ 66.communication 沟通
KMax$ 0w7DsPdS 67.flow chart 流程图
A@#E@;lm pd$[8Rmj_ 68.reperformance of internal control 重新执行
V!~wj GTHt'[t@; 69.audit evidence
审计证据
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(og 70.substantive procedures 实质性程序
"#g}ve, wC'Szni 71.assertions 认定
P.DK0VgY M"L=L5OH- 72.esistence 存在
)t%b838l% Dw"\/p:-3 73.occurrence 发生
UPGtj"2v- );YDtGip J 74.completeness 完整性
:Hbv)tS\3w yB!dp;gM{ 75.rights and obligations 权利和义务
6aj!Q*(WT kq-) ^,{y 76.valuation and allocation 计价和分摊
E{vbO/|kf 8{ I|$*nB 77.cutoff 截止
@O~pV`_tD dc'Y`e 78.accuracy 准确性
@ Nm@]q x?<FJ"8"k 79.classification 分类
8 zb/xP> %z$#6?OK^ 80.inspection 检查
Dha1/g1q NxILRKwO 81.supervision of counting 监盘
-G=]=f/' ?V=CB,^ 82.observation 观察
RM/ 0A| ?q [T 83.confirmation 函证
4I[P> glw+l'@ 84.computation 计算
bI`g|v !5N.B|Nt 85.analytical procedures 分析程序
+w~oH = qg$ <oL@~~ 86.vouch 核对
}QmqoCAE~m hqdDm 87.trace 追查
W%Fv p;\` H,NF;QPPC 88.audit sampling 审计抽样
3(UVg!t jb)ZLA;L_c 89.error 误差
OZ&o:/*HM ]_$[8#kg 90.expected error 预期误差
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d {c0`Um3&> 92.sampling risk 抽样风险
d"Y{UE d d;T-wa} 93.non- sampling risk 非抽样风险
q cno^8R Q59W#e) 94.sampling unit 抽样单位
6H|S;K+ Mb=" Te>| 95.statistical sampling 统计抽样
A %-6`> ?@8[e9lLD 96.tolerable error 可容忍误差
%|4UsWZ FgO)DQm 97.the risk of under reliance 信赖不足风险
M^I(OuRMeI y+;|Fz 98.the risk of over reliance 信赖过度风险
[/ZO q x)VJFuqy 99.the risk of incorrect rejection 误拒风险
wQLSf{2 dqAw5[qMJ 100. the risk of incorrect acceptance 误受风险
c`Wa^( i6N',&jFU 101.working trial balance 试算平衡表
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A 102.index and cross-referencing 索引和交叉索引
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K5 :Qq#Z 103.cash receipt 现金收入
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H7FkR 104.cash disbursement 现金支出
8XbT`y B-ESFATc 105.bank statement 银行对账单
I?NyM H[|~/0?K 106.bank reconciliation 银行存款余额调节表
-Qe Z#w| L=h'Qgk% 107.balance sheet date
资产负债表日
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+} 108.net realizable value 可变现净值
<7$1kGlA C.QO#b 109.storeroom 仓库
-.3w^D"l CH/rp4NeSy 110.sale invoice 销售发票
H:\k}*w Ct|A:/z( 111.price list 价目表
D#z:()VT( Qci]i)s$js 112.positive confirmation request 积极式询证函
ZG@q`<:j 1nOCQ\$l 113.negative confirmation request 消极式询证函
(I}v[W h.fq,em+H 114.purchase requisition 请购单
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c"xK`%e q,6DEz 116.gross margin 毛利
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NWi4 117.manufacturing overhead 制造费用
07 $o;W@ 0?M:6zf_iv 118.material requisition 领料单
4`R(? TB^$1C 119.inventory-taking 存货盘点
l@:0e]8|o [SW_C 120.bond certificate 债券
s9d_GhT%- }d }lR 121.stock certificate 股票
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pJ-r 0|b>I!_"g 122.audit report 审计报告
o`RKXfCq Tb-F]lg$ 123.entity 被审计单位
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d 7[wieYj{ 124.addressee of the audit report 审计报告的收件人
>"<Wjr8W!$ sT' 5%4 125.unqualified opinion 无保留意见
o8vug$=Z t()c=8qF|u 126.qualified opinion 保留意见
xP,hTE d`6 'Z 127.disclaimer of opinion 无法表示意见
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N- 128.adverse opinion 否定意见
as_PoCoss ~3 bPIg7D 查看《
注会考试《审计》中的128个英文单词(一) 》
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