61.assessed level of material misstatement risk 重大错报风险的评估水平
78?{;iNv BZXee>3" 62.simall business 小规模企业
16.?45 F%%mcmHD# 63.accounting system
会计系统
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64.test of control 控制测试
Cgf4E{\U! [<f9EeziB 65.walk-through test 穿行测试
6ZjY-)h PtL8Kd0`C 66.communication 沟通
.6bo 07ppq?,y 67.flow chart 流程图
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/ c@4$)68 68.reperformance of internal control 重新执行
XZ8]se"C nU#K=e
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审计证据
Uz]=`F8 0YoV`D,U 70.substantive procedures 实质性程序
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$f3\B 71.assertions 认定
+#X+QG 65RD68a 72.esistence 存在
*F(<:3;2 o{mVXidE 73.occurrence 发生
0+e0<' Ggv*EsN/cC 74.completeness 完整性
O\%0D.HEz 1$m{)Io2( 75.rights and obligations 权利和义务
ps/|^8aGZ yy3`E}vX7 76.valuation and allocation 计价和分摊
?TmVLny Sm|TDH 77.cutoff 截止
,hT**(W ?1eu9; q\* 78.accuracy 准确性
9p4SxMMO |0_5iFAB| 79.classification 分类
6_g6e2F {?3i^Q=V 80.inspection 检查
'I2[}>mj2 Ngm/5Lc 81.supervision of counting 监盘
*ck'vV'@ 2mO9 82.observation 观察
IiX2O(*ZE 0AhUH|] 83.confirmation 函证
xZ QyH ?]TtUoY=)F 84.computation 计算
G('UF1F =65XT^ 85.analytical procedures 分析程序
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MGDg} FIQHs"#T 86.vouch 核对
7sVO?:bj} <LX-},?P 87.trace 追查
Ffd;aZ4n "|PX5 88.audit sampling 审计抽样
^Q!A4qOQ U\[b qw 89.error 误差
g12.4+ zIU6bMMT3u 90.expected error 预期误差
e8z?) 4T z07:E>D] 91.population 总体
-"bC[ WN SUsdX[byb 92.sampling risk 抽样风险
A3.pz6iT> SkU9iW(k 93.non- sampling risk 非抽样风险
\e%%ik,< (>*L-&- 94.sampling unit 抽样单位
UGoB7TEfn r[2*K 9 95.statistical sampling 统计抽样
%+C6#cj D\DwBZ> 96.tolerable error 可容忍误差
|HwEwL+ }CrWmJu0 97.the risk of under reliance 信赖不足风险
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^1uj:vD 7<X!Xok 98.the risk of over reliance 信赖过度风险
g$qM}#s0} VpED9l]y 99.the risk of incorrect rejection 误拒风险
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?[ ;i?R+T 100. the risk of incorrect acceptance 误受风险
}%0X7' q'uGB fE. 101.working trial balance 试算平衡表
GB)< 5I V&lx0Dy 102.index and cross-referencing 索引和交叉索引
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<C4 7(<r4{1? 103.cash receipt 现金收入
1_M}Dc+J qGP} 104.cash disbursement 现金支出
TW1#'G_# _93:_L 105.bank statement 银行对账单
"@Qg]#]JH +IlQZwm~ 106.bank reconciliation 银行存款余额调节表
Na+h+wD.D [|(=15; 107.balance sheet date
资产负债表日
oZi{v]4 9{IDw 108.net realizable value 可变现净值
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QGd<( 109.storeroom 仓库
NGW:hgf yI%q3lB}^ 110.sale invoice 销售发票
Nc?'}, 1*trtb4F 111.price list 价目表
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ea{I 112.positive confirmation request 积极式询证函
(N`GvB7; r5NH*\Q 113.negative confirmation request 消极式询证函
XaMsIyhI +R;s<pZ^ 114.purchase requisition 请购单
Uyd' uC A!R'/m'VG 115.receiving report 验收报告
eAG)+b 3h}i="i 116.gross margin 毛利
M6].V *k'2 \=o0MR 117.manufacturing overhead 制造费用
\[ 4y S7~HBgS< 118.material requisition 领料单
Af`Tr6) ]oC"gWDYu 119.inventory-taking 存货盘点
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6-+wfrN2 K'f2S 121.stock certificate 股票
`O0y8 QH?sx k2 122.audit report 审计报告
j}6h}E&dEr [ B*r{ 123.entity 被审计单位
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q@Oj eDvh3Y<D 124.addressee of the audit report 审计报告的收件人
p+y"r4 !-ZY_ 125.unqualified opinion 无保留意见
Ei=rBi u^W!$OfZpp 126.qualified opinion 保留意见
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we.r <-,y0Y' 127.disclaimer of opinion 无法表示意见
Np/vPaAk {uJ"% 128.adverse opinion 否定意见
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e/ "F4 3q8 P 查看《
注会考试《审计》中的128个英文单词(一) 》
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