61.assessed level of material misstatement risk 重大错报风险的评估水平
H<l0]-S{ 1L4v X 62.simall business 小规模企业
@CA{uP; 4B-+DH>{6 63.accounting system
会计系统
)kE1g& .h@bp1)l 64.test of control 控制测试
a.XMeB !*,m=*[3 65.walk-through test 穿行测试
rxeOT# N} ;4*mUD6 66.communication 沟通
KN.WTaO r3~YGY 67.flow chart 流程图
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]q|U0(q9 68.reperformance of internal control 重新执行
J/c5)IB| I5W#8g!{ 69.audit evidence
审计证据
MVp+2@)}s q =26($ 70.substantive procedures 实质性程序
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YS>VQl 71.assertions 认定
o^x,JT Nkk+*(Z 72.esistence 存在
O?Qi -8sB\E 73.occurrence 发生
e @|uG % ['aiNhlbt 74.completeness 完整性
>NtJ)N* h?vt6t9 75.rights and obligations 权利和义务
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Be LC0g"{M 76.valuation and allocation 计价和分摊
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(JU5{ 77.cutoff 截止
bqQR"; v(Q-RR 78.accuracy 准确性
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N.y Q'Y7PG9m~ 79.classification 分类
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Du 80.inspection 检查
i0&W}Bb' ZP"Xn/L 81.supervision of counting 监盘
.-cx9& )Vpt.4IBd 82.observation 观察
;~n^/D2. nRheByYm 83.confirmation 函证
@gjA8mL X 3(*bj>P 84.computation 计算
RFLw)IWkL_ hfRxZ>O2 85.analytical procedures 分析程序
&LHS<Nv^: e9rgJJ 86.vouch 核对
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l4 87.trace 追查
X`fer%` fmv,)UP 88.audit sampling 审计抽样
S.*LsrSV >4nQ&b.u 89.error 误差
/2:s g1 4ms"mIt 90.expected error 预期误差
e}TDo`q l|K$6>80 91.population 总体
75H;6(7 2X 0<-Y#' 92.sampling risk 抽样风险
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*fQn!2}=( f<3lxu 94.sampling unit 抽样单位
mIv}%hD sv+6# 95.statistical sampling 统计抽样
FR6PY O@`KGZEPY 96.tolerable error 可容忍误差
WUGFo$xA yMJ(Sf 97.the risk of under reliance 信赖不足风险
f;obK~b[ FA}y"I'W 98.the risk of over reliance 信赖过度风险
\-r"%@OkW P5&8^YV`N 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
_tpOVw4I G@scz!Nt 101.working trial balance 试算平衡表
UZJ#/x5F | *N;R+b 102.index and cross-referencing 索引和交叉索引
v>0} v)<v 6T%5<I*&3s 103.cash receipt 现金收入
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"Q#0 104.cash disbursement 现金支出
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4+}<5 &o'$uLF~Y 105.bank statement 银行对账单
Dfy=$:Q Mt&n|']`8 106.bank reconciliation 银行存款余额调节表
TVAa/_y2` W>&!~9H 107.balance sheet date
资产负债表日
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|cL,$G 108.net realizable value 可变现净值
;3+_aoY i-R}O6 109.storeroom 仓库
0e(4+:0 oObQN;A@6 110.sale invoice 销售发票
,6SzW+L7 2W}jbOy 111.price list 价目表
)oy+-1dE ~"r(PCa@ 112.positive confirmation request 积极式询证函
$.zd,}l@L 3 5/ s\ 113.negative confirmation request 消极式询证函
)C0d*T0i 6_>(9&g`zV 114.purchase requisition 请购单
\f@obp .pIO<ZAFT 115.receiving report 验收报告
"%#CMCE|f 'u6n,yRm 116.gross margin 毛利
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B(Er/\-@U 117.manufacturing overhead 制造费用
L9d|7.b 1,+swFSN 118.material requisition 领料单
b"w@am>& /4KHf3Nr 119.inventory-taking 存货盘点
.TNGiUzG <TgVU.* 120.bond certificate 债券
NKl`IiGv se*k56, 121.stock certificate 股票
RV%)~S@!R jtgj h\Nt 122.audit report 审计报告
0 gR_1~3 Y~@( 123.entity 被审计单位
G|TnvZ KX 3rX40>Cs8 124.addressee of the audit report 审计报告的收件人
LQV&;O4' B_>r|^Vh 125.unqualified opinion 无保留意见
<,Mf[R2N> ~cV";cD5 126.qualified opinion 保留意见
,h<xY> [}dPn61 127.disclaimer of opinion 无法表示意见
v>_83P` ~RV"_8`V9 128.adverse opinion 否定意见
YKzfI9Y 2 a*+mw 查看《
注会考试《审计》中的128个英文单词(一) 》
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