61.assessed level of material misstatement risk 重大错报风险的评估水平
70yFaW h/QXPdV 62.simall business 小规模企业
^rB8? kt 6iry6wcHm 63.accounting system
会计系统
w1FcB$ =}<IfNA 64.test of control 控制测试
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$ubNk;!z frm>4)9+ 65.walk-through test 穿行测试
J@/kIrx vOH4# 66.communication 沟通
DHg:8%3x \,'m</o~, 67.flow chart 流程图
/`Ug9,* %HhBt5w 68.reperformance of internal control 重新执行
,5P0S0*{ O0*p0J 69.audit evidence
审计证据
mtpeRVcF F0m-23[H 70.substantive procedures 实质性程序
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7`BP%6 vRTkgH#4l 71.assertions 认定
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%t.l 72.esistence 存在
"syI#U{ j}#w)M 73.occurrence 发生
A\*>TN>s mn'A9er 74.completeness 完整性
;_XFo&@ 1;* cq 75.rights and obligations 权利和义务
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.%]Q*8 76.valuation and allocation 计价和分摊
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>^O7 77.cutoff 截止
Yz9owe8}[ nF}vw |r>x 78.accuracy 准确性
^23~ZHu -D<< kra 79.classification 分类
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XK 80.inspection 检查
YByLoM* wC"FDr+ 81.supervision of counting 监盘
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J+ ;c 82.observation 观察
q#~ (/ \a<wKTkn 83.confirmation 函证
@s*-%N^:[L [=C6U_vU 84.computation 计算
eB2a-, (xycJ`N 85.analytical procedures 分析程序
j<u pRS,$ -$\y_?} 86.vouch 核对
S*pGMuui yER(6V'\iQ 87.trace 追查
NCveSP XMZ,Y7 88.audit sampling 审计抽样
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89.error 误差
7K12 G!) SV4E0c> 90.expected error 预期误差
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{PEx 91.population 总体
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O8{k gE-tjoJ 92.sampling risk 抽样风险
,};&tR 'I|v[G$l 93.non- sampling risk 非抽样风险
<(#(hDwy qyb?49I 94.sampling unit 抽样单位
8H[<X_/ke P-[-pi@ 95.statistical sampling 统计抽样
I]|Pq \Dm";Ay> 96.tolerable error 可容忍误差
qfF~D0} SZ7:u895E 97.the risk of under reliance 信赖不足风险
6dQ-HI*Y# #&+{mCjs 98.the risk of over reliance 信赖过度风险
wKh4|Ka alJ)^OSIe 99.the risk of incorrect rejection 误拒风险
h#I>M`| _{ue8kGt 100. the risk of incorrect acceptance 误受风险
/A\8 mL8 810|Tj*U% 101.working trial balance 试算平衡表
UsG~row:! U)TUOwF 102.index and cross-referencing 索引和交叉索引
1y&\5kB b1q"!+8y 103.cash receipt 现金收入
Q>qUk@ t|?ez4/{z 104.cash disbursement 现金支出
*][`@@-> yZ7&b&2nLn 105.bank statement 银行对账单
AOZP*\k K`eCDvlH 106.bank reconciliation 银行存款余额调节表
^S<Y>Nm] u2I*-K 107.balance sheet date
资产负债表日
ZmqKQO ]OhiYU4 108.net realizable value 可变现净值
&A/]pi-\ <\y@*fg+ 109.storeroom 仓库
*tFHM &a FgnTGY} 110.sale invoice 销售发票
x^qVw5{n ;<Sd~M4f 111.price list 价目表
!.$I["/= m,28u3@r 112.positive confirmation request 积极式询证函
.#!lP/.eQP <V'@ks% 113.negative confirmation request 消极式询证函
wo}H'Q}Hj QhFVxCA 114.purchase requisition 请购单
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*"2+B&Y ;a!S!%.h 116.gross margin 毛利
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,'_xV G5_=H,Vmd 117.manufacturing overhead 制造费用
LrfVh-}|:Y dbLZc$vPj 118.material requisition 领料单
r r %V.r;2 qbr$>xH 119.inventory-taking 存货盘点
mUC)gA/ ITQA0PISL 120.bond certificate 债券
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C vj! ?,Xw[pR 121.stock certificate 股票
FkDmP`Od }Bh8=F3O
Q 122.audit report 审计报告
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{ , pfG 123.entity 被审计单位
M^Yh|%M ;;Y!^^g 124.addressee of the audit report 审计报告的收件人
9=M$AB @s&71a 125.unqualified opinion 无保留意见
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+zi {W`%g^Z|H 126.qualified opinion 保留意见
yzn%<H~ P5V}#;v 127.disclaimer of opinion 无法表示意见
\7eUw,~Q> /<k/7TF` 128.adverse opinion 否定意见
N% B>M7-= g =hg%gRy" 查看《
注会考试《审计》中的128个英文单词(一) 》
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