61.assessed level of material misstatement risk 重大错报风险的评估水平
z-;{pPZ \WZ]'o6 62.simall business 小规模企业
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会计系统
0tp3mYd rI;tMNs 64.test of control 控制测试
C?7I(b: vuNq7V*} 65.walk-through test 穿行测试
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SR*KZ1U pJ3Yjm[l 67.flow chart 流程图
6@geakq i>=!6Hu2 68.reperformance of internal control 重新执行
C *U,$8j|} ^mCKRWOP' 69.audit evidence
审计证据
b&E9xD/;r I?Ct@yxhF' 70.substantive procedures 实质性程序
f|'8~C5I@> TAKvE=a; 71.assertions 认定
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p2uZ*sY(D gP:H_nVh 73.occurrence 发生
m}o4Vr;" 5 p! rZ 74.completeness 完整性
KVZ-T1K O}mz@-Z 75.rights and obligations 权利和义务
[}Pi $at !ui:0_ 76.valuation and allocation 计价和分摊
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DNy 6Kw 77.cutoff 截止
~mK|~x01@ 9a3mN(< 78.accuracy 准确性
rM{V>s:N J0O wzO 79.classification 分类
_"688u'88 IH$ZPux 80.inspection 检查
;FO( mL ( F<LRo}j"9Q 81.supervision of counting 监盘
x{#W84 ;{f4E)t 7 82.observation 观察
n(?BZ'&!O 9KGi%UIFvn 83.confirmation 函证
fsz:A"0H u5E\wRn 84.computation 计算
uo[W|Q 6Us*zKgW 85.analytical procedures 分析程序
?Oyps7hXx I*hzlE 86.vouch 核对
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c%vtg.A 87.trace 追查
/7jb&f Hh{pp ^ 88.audit sampling 审计抽样
@z1pE@7jK ^q)AO?_ 89.error 误差
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X&s"}Hf \zx$]|AQ 91.population 总体
$s"{C"4q /YHAU5N/} 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
E2u9>m4_J /;clxtus 94.sampling unit 抽样单位
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GW\66$| 95.statistical sampling 统计抽样
`Tk GI0q ]mT2a8`c.r 96.tolerable error 可容忍误差
.-4]FGg3 "^NsbA+ 97.the risk of under reliance 信赖不足风险
cT(=pMt8> w:c9Z=KX 98.the risk of over reliance 信赖过度风险
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PB?92py& Wf:LYL 100. the risk of incorrect acceptance 误受风险
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4x#CC t+Au6/Dx? 101.working trial balance 试算平衡表
.)Zs:50l 2wwJ>iR` 102.index and cross-referencing 索引和交叉索引
><i: P*ht (d>}Fp 103.cash receipt 现金收入
$(+#$F<eo+ J^y?nE(j 104.cash disbursement 现金支出
0S2/,[-u+ OWT|F0.1$k 105.bank statement 银行对账单
[ahK+J za!8:( 106.bank reconciliation 银行存款余额调节表
Z]08gH 9Yd"Y- 107.balance sheet date
资产负债表日
mnL+@mm ,#U[)}im 108.net realizable value 可变现净值
w0^}c8%WR 6KDm#7J 109.storeroom 仓库
bCqTubbx!t }inV)QQ 110.sale invoice 销售发票
<S3s==Cg aUk]wiwIR9 111.price list 价目表
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Y49&EQ 112.positive confirmation request 积极式询证函
se=;vp]3a qPBOt;N 113.negative confirmation request 消极式询证函
M;9s otbr8&?- 114.purchase requisition 请购单
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9Ir}bCr 115.receiving report 验收报告
b3Qk;yz }#h`1 uV 116.gross margin 毛利
b|e1HCH eZ BC@y 117.manufacturing overhead 制造费用
+w/B3b 7n,=`0{r 118.material requisition 领料单
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119.inventory-taking 存货盘点
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{2 k]$| +kN,OK~ 121.stock certificate 股票
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G 122.audit report 审计报告
<nTZs`$LwL C8x9 Jrc 123.entity 被审计单位
z69u@ u\;d^A 124.addressee of the audit report 审计报告的收件人
+)LCYDRV7 [*M': 125.unqualified opinion 无保留意见
YSrjg|k* !jvl"+_FV 126.qualified opinion 保留意见
IhRdn1& /DjsnU~3 127.disclaimer of opinion 无法表示意见
(D:-p:q. i+F*vTM2, 128.adverse opinion 否定意见
P=PeWX*L<Z \SoT^PW 查看《
注会考试《审计》中的128个英文单词(一) 》
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