61.assessed level of material misstatement risk 重大错报风险的评估水平
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5~ 62.simall business 小规模企业
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DLXv}! 1p[Z`m*9 63.accounting system
会计系统
V>2mzc U=G^wL 64.test of control 控制测试
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O> 65.walk-through test 穿行测试
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E 66.communication 沟通
W?B(Jsv DrTo")T 67.flow chart 流程图
\\WIu? |4F3Gu 68.reperformance of internal control 重新执行
5* d d5x>kO'[l 69.audit evidence
审计证据
UW%.G D<m+M@u 70.substantive procedures 实质性程序
_Wjd`* 3/w) mY-o 71.assertions 认定
rU{E} DjX*2O 72.esistence 存在
TyCMZsvM, 5$T>noD 73.occurrence 发生
_(q|W3 <Y(lRM{ 74.completeness 完整性
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-[I}"Glz: 75.rights and obligations 权利和义务
'kD~tpZ U1>VKP;5Nn 76.valuation and allocation 计价和分摊
]/p)XHKo dtdz!'q)Y 77.cutoff 截止
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C !U@?Va~Zn 78.accuracy 准确性
+U%U3tAvs -F+dRzxH 79.classification 分类
{ER%r'(4Z s57-<&@J9 80.inspection 检查
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L'F ;plzJ6> 81.supervision of counting 监盘
0$n0fu WrR97]7t 82.observation 观察
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.Jt&6N 83.confirmation 函证
WCbv5)uTUs qq&G~y 84.computation 计算
Om%9 x Lmy ^/P% 85.analytical procedures 分析程序
w/KCuW< %C]K`=vI- 86.vouch 核对
p2|BbC\N E47U &xL 87.trace 追查
kpM5/=f/@ iB Ld*B|#K 88.audit sampling 审计抽样
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k=L 89.error 误差
u3 mTsq! gJNp]I2R 90.expected error 预期误差
^AWM/aY v'C`;I 91.population 总体
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^/Id!Y7 92.sampling risk 抽样风险
QD0upYG ^X%{]b K 93.non- sampling risk 非抽样风险
{*8'bNJ x}G["ZU}v] 94.sampling unit 抽样单位
_MZqH8 K8.=bGyg 95.statistical sampling 统计抽样
"}i\"x;s a.a5qwG 96.tolerable error 可容忍误差
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{C, 97.the risk of under reliance 信赖不足风险
Efsfuv ^ ~HV`s 98.the risk of over reliance 信赖过度风险
DRLX0Ml]\ N\IdZX%u 99.the risk of incorrect rejection 误拒风险
#c5 NFU}9 klG]PUzd 100. the risk of incorrect acceptance 误受风险
L;=<d tVUoUl 101.working trial balance 试算平衡表
K9FtFd bz[+g,e2oA 102.index and cross-referencing 索引和交叉索引
b$P=rIB r"OVu~ND 103.cash receipt 现金收入
8CxC`*L( DfFsCTu 104.cash disbursement 现金支出
"E;]?s9x d18%zY> 105.bank statement 银行对账单
Akf?BB3bC 7WG"_A~V 106.bank reconciliation 银行存款余额调节表
B*A{@)_ !o2lB^e8 107.balance sheet date
资产负债表日
#$xiqL _dY6Ip% 108.net realizable value 可变现净值
`Td 0R! d#.9!m~. 109.storeroom 仓库
lH/d#MT h_4o4# 110.sale invoice 销售发票
S(jbPQT Bry\"V"'g 111.price list 价目表
yZbO{PMr bZk7)b;1o 112.positive confirmation request 积极式询证函
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EB?HA 113.negative confirmation request 消极式询证函
P?dE\Po7 m]JZ@ 114.purchase requisition 请购单
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JLH*C 0jO]+B I1 115.receiving report 验收报告
7vR JQe) T_O\L[]p* 116.gross margin 毛利
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G]? Sc;WraEn2 117.manufacturing overhead 制造费用
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118.material requisition 领料单
.WA(X5 ig^9lM' 119.inventory-taking 存货盘点
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1EZ 120.bond certificate 债券
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l0 P]-d(N}/H 122.audit report 审计报告
Me[T=Tt`@w -J4?Km 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
LX[J6YKR a0OH 125.unqualified opinion 无保留意见
B\1F *yOpMxE 126.qualified opinion 保留意见
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( a?K= 127.disclaimer of opinion 无法表示意见
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Gx ET1/oG<@ 128.adverse opinion 否定意见
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=nhV 查看《
注会考试《审计》中的128个英文单词(一) 》
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