61.assessed level of material misstatement risk 重大错报风险的评估水平
^S)cjH`P \mw(cM#: 62.simall business 小规模企业
,_X/Gb6) ^-rfvc 63.accounting system
会计系统
63.wL0~ )r[&RGz6 64.test of control 控制测试
rQEyD ' j6gG 65.walk-through test 穿行测试
X^\>:< zfc3)7 66.communication 沟通
<)\y#N vk>b#%1{ 67.flow chart 流程图
*1 G>YH "H&"(= 68.reperformance of internal control 重新执行
Fe.t/amS/ 0vVV%,v 69.audit evidence
审计证据
O/.Uh`T`6 &z]K\-xp 70.substantive procedures 实质性程序
w|CZ7|6 l3Lyea: 71.assertions 认定
Up:<=Kgci @h*fFiY&{ 72.esistence 存在
+uBLk0/)> {tThy# 73.occurrence 发生
-F=v6N { R-Z~V 74.completeness 完整性
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lc 75.rights and obligations 权利和义务
Wm H~m k" 7T"XPV|W6 76.valuation and allocation 计价和分摊
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5C"QE8R o K9vIm4::d$ 78.accuracy 准确性
'S2bp4G ,jC3Fcly 79.classification 分类
(YY~{W$w( {CR 5K9 80.inspection 检查
(ZL sB{r^ _;4 [Q1 81.supervision of counting 监盘
\`ZW* EtPI wHIj<"2 82.observation 观察
;SwMu@tg X*Z8CM_ 83.confirmation 函证
>6oOZbUY0 sz @p_Z/ 84.computation 计算
2kv7UU#q2 Hg9CZMko 85.analytical procedures 分析程序
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0L,4, ?88`fJ@tk? 86.vouch 核对
p~ .8\bI= jqH3J2L 87.trace 追查
f30Pi1/h=c BC,.^"fA6 88.audit sampling 审计抽样
peJKNX.!q /T,Z>R 89.error 误差
t8+_/BXv NxVw!TsR 90.expected error 预期误差
0 a~HiIh -k(CJ5H9 91.population 总体
SxK:]Aw Z_gC&7+ 92.sampling risk 抽样风险
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5$4&=O 93.non- sampling risk 非抽样风险
bu&t'?zx! 341?0%= 94.sampling unit 抽样单位
U$H@ jJ* )HD`O~M> 95.statistical sampling 统计抽样
M7>(hVEAW' .bVmqR` 96.tolerable error 可容忍误差
\v6M:KR5/ x f4{r+ 97.the risk of under reliance 信赖不足风险
@HBEt^! M0|'f' 98.the risk of over reliance 信赖过度风险
c9j*n;Q ](eN@Xi&@ 99.the risk of incorrect rejection 误拒风险
KOg?FmD !;6Jng% 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
577:u<Yt dr{y0`CCN 102.index and cross-referencing 索引和交叉索引
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VD4C::J O+=vEp( 104.cash disbursement 现金支出
$6F)R| CzV(cSS9- 105.bank statement 银行对账单
!:LJzROh (-NHxo 106.bank reconciliation 银行存款余额调节表
IMnP[WA! '!Gs>T+ 107.balance sheet date
资产负债表日
pium$4l2# yMLOUUWa8x 108.net realizable value 可变现净值
mL~z~w*s 7n)&FXK` 109.storeroom 仓库
A =Dhod p.fF}B 110.sale invoice 销售发票
==/n(LBD j<pw\k{i 111.price list 价目表
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F D\^WXY5e%y 112.positive confirmation request 积极式询证函
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kC$&:\Rh 113.negative confirmation request 消极式询证函
U,1AfzlF /w]&t\]* 114.purchase requisition 请购单
Rq~t4sA: Pw@olG'Ah 115.receiving report 验收报告
iA!7E;o v&g0ta@ 116.gross margin 毛利
]WJfgN4 oKFT?"[X 117.manufacturing overhead 制造费用
-{|`H[nmD nzX@:7g 118.material requisition 领料单
U},=LsDsW4 `-B+JQmen 119.inventory-taking 存货盘点
:f'&z47 {OT:3SS7 120.bond certificate 债券
SW(q$i p4VqV6LwD 121.stock certificate 股票
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2K7 pz_e =xr 122.audit report 审计报告
1xnLB>jP# }tST)=M` 123.entity 被审计单位
tPHS98y oJ*1>7[ J 124.addressee of the audit report 审计报告的收件人
rFJ[dz %@ mGK8 125.unqualified opinion 无保留意见
YpdNX.P, ,7|;k2 126.qualified opinion 保留意见
=OTm2:j#yQ Y9 r3XhVI 127.disclaimer of opinion 无法表示意见
]*%+H|l Em13dem 128.adverse opinion 否定意见
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,:v&4x&= 查看《
注会考试《审计》中的128个英文单词(一) 》
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