61.assessed level of material misstatement risk 重大错报风险的评估水平
V=3b&TkE xgtR6E^k 62.simall business 小规模企业
/Z4et'Lo Dvln/SBk 63.accounting system
会计系统
&)<)^.@3G^ ?Mfw]z"\C) 64.test of control 控制测试
hE-M$LmN@ g9F?z2^ 65.walk-through test 穿行测试
2:ylv<\$ Z3!`J& 66.communication 沟通
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Nr#O 67.flow chart 流程图
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;AZu^'R 68.reperformance of internal control 重新执行
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UrQFK 69.audit evidence
审计证据
*8XEYZa $ME)#( 70.substantive procedures 实质性程序
a'IdYW0 U/BR*Zn]* 71.assertions 认定
B>.qd TS5Q1+hWHV 72.esistence 存在
9_s`{(0? ehY5!D1Q 73.occurrence 发生
vfo~27T{( {l>hMxij 74.completeness 完整性
ig &Y "zy7C*)>r 75.rights and obligations 权利和义务
{VoHh_[5% Du){rVY^d 76.valuation and allocation 计价和分摊
YK~%x o H>@+om 77.cutoff 截止
;bhT@aB1 ;A!BVq 78.accuracy 准确性
GuL<Z1<c #3d(M 79.classification 分类
h)nG)|c S21,VpW\ 80.inspection 检查
mj@13$= VLN_w$iEq 81.supervision of counting 监盘
\nqS+on] _wL BA^d^ 82.observation 观察
c[Zje7 @ 2f_:v6 83.confirmation 函证
;jTN| i' y* h<MQ 84.computation 计算
>yh2Lri !0E&@X:- 85.analytical procedures 分析程序
RCLeA=/N@0 7v_8_K 86.vouch 核对
BFW&2 Zj4Uak 87.trace 追查
BL58] P84 1@=po)Hnp 88.audit sampling 审计抽样
4nz 35BLr y18Y:)DkL 89.error 误差
9]@!S|1 NW)1#]gg% 90.expected error 预期误差
uUw5l})%Fi FU<Jp3<% 91.population 总体
?[>3QE Vs{|xG7WD 92.sampling risk 抽样风险
4I5Y,g{6+ G9@0@2aY8 93.non- sampling risk 非抽样风险
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SYAb 94.sampling unit 抽样单位
PE 5G eKqk= ( 95.statistical sampling 统计抽样
@$K"o7+] EDs\,f} 96.tolerable error 可容忍误差
:T(|&F[( 5QO9Q]I#_\ 97.the risk of under reliance 信赖不足风险
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f~3eJk ##4HYQ%E 98.the risk of over reliance 信赖过度风险
ROZF)|l w"&n?L 99.the risk of incorrect rejection 误拒风险
7 x?<*T S`m]f5u| 100. the risk of incorrect acceptance 误受风险
Pd]|:W< E "G9xMffW 101.working trial balance 试算平衡表
jOD?|tK& "Os_vlapHo 102.index and cross-referencing 索引和交叉索引
zs#@j v$ ges J/I 103.cash receipt 现金收入
Ok\7y-w^ c-FcEW 104.cash disbursement 现金支出
Ef13Q]9| &Z|P2 dI 105.bank statement 银行对账单
^D-/`d (0kK_k'T 106.bank reconciliation 银行存款余额调节表
6/dI6C! 7W.~ 107.balance sheet date
资产负债表日
@49S` !m?-!: 108.net realizable value 可变现净值
3%=~)7cF {U !g.rh 109.storeroom 仓库
#@nezu2 k~FRD?[u 110.sale invoice 销售发票
?p8_AL'RS cDkf qcC 111.price list 价目表
g5r(>, vY G?Hdq; 112.positive confirmation request 积极式询证函
K8Y=S12Ti jsi!fx2Rm 113.negative confirmation request 消极式询证函
OprkR x;<W&s}( 114.purchase requisition 请购单
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@cB$iP=Z4 fXQNHZ|4 116.gross margin 毛利
>`ZyG5 zjoq6 117.manufacturing overhead 制造费用
8E]F$.6U Bo%NFB; 118.material requisition 领料单
i@M[>~ ZbAcO/ 119.inventory-taking 存货盘点
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))'<_nD G+|` 2an 121.stock certificate 股票
{%6`!WW[ N_[*
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OX\F~+ O/(xj2~$J 123.entity 被审计单位
b(O3@Q6[ vn"{I&L+w0 124.addressee of the audit report 审计报告的收件人
)U{Qj5W+F fMyti$1~ 125.unqualified opinion 无保留意见
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|l 126.qualified opinion 保留意见
;cN{a& :1KpGj*F 127.disclaimer of opinion 无法表示意见
scLll ,~ w!clI8v/ 128.adverse opinion 否定意见
.];=Pu^ XFV!S#yEZ 查看《
注会考试《审计》中的128个英文单词(一) 》
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