61.assessed level of material misstatement risk 重大错报风险的评估水平
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9?Cm` rI^~9Rz 62.simall business 小规模企业
t2-nCRXEP e7bT%h9i 63.accounting system
会计系统
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|c%w [5p7@6:$u 64.test of control 控制测试
KB,~u*~! /,!7jF: 65.walk-through test 穿行测试
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86~su ;[OJ-|Q 66.communication 沟通
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'c 67.flow chart 流程图
`m@] gKs/T'PW 68.reperformance of internal control 重新执行
3dxnh,]&@ Bsu=^z 69.audit evidence
审计证据
V:(w\'wm zA'gb'MmW 70.substantive procedures 实质性程序
tgvpf/cQ S1az3VJI\ 71.assertions 认定
^!o1l-Y^gr S QM(8*:X 72.esistence 存在
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UdFuU" 73.occurrence 发生
DUuC3^R Y( V3PnH 74.completeness 完整性
yYG3/Z3u5 .e FOfV) 75.rights and obligations 权利和义务
T[4[/n>i I_zk' 76.valuation and allocation 计价和分摊
RvPniT(<? p'Y&Z?8 77.cutoff 截止
Ukh$`q} lC /Hib 78.accuracy 准确性
l6S19Kv Rg8m4x w 79.classification 分类
~`~%(DA= .o\;,l2 80.inspection 检查
GTp?)nh^ qlz9&w 81.supervision of counting 监盘
}1a <{& \8> 82.observation 观察
d-ag ^&`sWO@= 83.confirmation 函证
TXd5v#_vo 4]DAh 84.computation 计算
wr3_Bf3] B@"SOX 85.analytical procedures 分析程序
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;05 )KaLSL> 86.vouch 核对
j.=UI-&m D0Vyh"ua 87.trace 追查
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93E, 88.audit sampling 审计抽样
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]k::J>84 89.error 误差
"<PoJPh >-_:*/66! 90.expected error 预期误差
;NiArcAS! p4m^ ~e 91.population 总体
_DPB?)!x L;1$xI8tx 92.sampling risk 抽样风险
QvG56:M3 Xmap9x 93.non- sampling risk 非抽样风险
0`VD!_` a"0B?3*r46 94.sampling unit 抽样单位
5+e> +$2 a,/M'^YyN 95.statistical sampling 统计抽样
5u2{n rc Vl5SL{+D 96.tolerable error 可容忍误差
j!zA+hF( Fb<n0[m 97.the risk of under reliance 信赖不足风险
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,/a6M T[5gom 98.the risk of over reliance 信赖过度风险
W]@gQ(Ef $$haVY& 99.the risk of incorrect rejection 误拒风险
xoqiRtlY: (v|r'B9b 100. the risk of incorrect acceptance 误受风险
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NZU@ 101.working trial balance 试算平衡表
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\MA 102.index and cross-referencing 索引和交叉索引
eV[`P&j_C JP{UgcaF 103.cash receipt 现金收入
89LpklD vOos*& 104.cash disbursement 现金支出
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i,b2 105.bank statement 银行对账单
hnp`s%e, DJmoW 106.bank reconciliation 银行存款余额调节表
!UBy%DN~k Um]p&phVL 107.balance sheet date
资产负债表日
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O 6OfdD.y 108.net realizable value 可变现净值
YS]>_ 6BDt.bG 109.storeroom 仓库
RY9+ 9i ~R :<Bw 110.sale invoice 销售发票
PV?]UUc'n< +O)]^"TG 111.price list 价目表
R;H?gE^m- J&A;#<qY 112.positive confirmation request 积极式询证函
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hH\ 113.negative confirmation request 消极式询证函
K1:a]aU?Iu ,`;jvY~Ec 114.purchase requisition 请购单
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115.receiving report 验收报告
-u6}T! i\(\MzW*' 116.gross margin 毛利
`'uUmyg >Y}7[XK 117.manufacturing overhead 制造费用
Ee&hG[sx -g:lOht 118.material requisition 领料单
3AK(dC[ri |</"N-#S 119.inventory-taking 存货盘点
GP* + D,k(~ 120.bond certificate 债券
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L"] (Up'$J} 121.stock certificate 股票
0Qm"n6NQ PfyRZ[3)c 122.audit report 审计报告
IeVLn^?+: CoJ55TAW 123.entity 被审计单位
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@m 124.addressee of the audit report 审计报告的收件人
Mec{_jiH&D kGm:VYf% 125.unqualified opinion 无保留意见
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F<5nGx cC 126.qualified opinion 保留意见
Qu`n& W}>=JoN^J 127.disclaimer of opinion 无法表示意见
R aefj(^V i|%5 128.adverse opinion 否定意见
`K w7" s|Zx(.EP 查看《
注会考试《审计》中的128个英文单词(一) 》
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