61.assessed level of material misstatement risk 重大错报风险的评估水平
f a5]a DO^y;y> 62.simall business 小规模企业
|:2c$zq jA`a/vWu 63.accounting system
会计系统
'_o@VO 9<cOYY 64.test of control 控制测试
F6dr ,sDr9h/'C3 65.walk-through test 穿行测试
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`d< 66.communication 沟通
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f5 67.flow chart 流程图
)H+kB<n $G[KT):N 68.reperformance of internal control 重新执行
wk ikD (cs~@ 69.audit evidence
审计证据
<lo`q<q S< x:t( 70.substantive procedures 实质性程序
yJ/#"z=h? #nEL~& 71.assertions 认定
l)8sw= !F7: i 72.esistence 存在
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0*# 73.occurrence 发生
RvW.@#EH0 ;Qa;@ 74.completeness 完整性
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/DU*M, 75.rights and obligations 权利和义务
8"M<{72U] j'Wp 76.valuation and allocation 计价和分摊
p>p'.#M 7a<_BJXx 77.cutoff 截止
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4g` 78.accuracy 准确性
e&3#2_ p@tp]u`7 79.classification 分类
F<r4CHfh; #F4X} 80.inspection 检查
u^=@DO' 263*: Y 81.supervision of counting 监盘
v@_in(dk Mi74Xl i 82.observation 观察
hTTfJDF :[?!\m%0 83.confirmation 函证
:qnokrGzB Cef7+fa 84.computation 计算
`Bu9Nq `Zf9$K| 85.analytical procedures 分析程序
W)-hU~^OM q\H7&w 86.vouch 核对
B01^oYM} v3^t/[e~: 87.trace 追查
^s*\Qw{Ii -S$$/sR 88.audit sampling 审计抽样
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<5n0 89.error 误差
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alR 90.expected error 预期误差
*?N<S$m N84qcc 91.population 总体
C BlXC7_Mi h,]+ >`b 92.sampling risk 抽样风险
@1.9PR$x ~:Ixmqi}R 93.non- sampling risk 非抽样风险
la702)N{ ^&m?qKN8 94.sampling unit 抽样单位
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guia5 wlVvxX3% 95.statistical sampling 统计抽样
D3.VXuKn6 V6+Zh>'S 96.tolerable error 可容忍误差
g)cY\`&W8 hVZo"XUb 97.the risk of under reliance 信赖不足风险
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OPiaG!3< 98.the risk of over reliance 信赖过度风险
ee<H@LeG 4:3_ER ]J 99.the risk of incorrect rejection 误拒风险
kW(Kh0x NL-_#N$ 100. the risk of incorrect acceptance 误受风险
p1^0{ILx ^j iE9k) 101.working trial balance 试算平衡表
_n_sfT6)B raHVkE{< 102.index and cross-referencing 索引和交叉索引
D1ZC&B_}- xgs@gw7!n0 103.cash receipt 现金收入
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`EVg'?pl 105.bank statement 银行对账单
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;A`6 kp; &cQu! 106.bank reconciliation 银行存款余额调节表
@<5Tba>SC ^$}/|d( 107.balance sheet date
资产负债表日
cD8Ea( 6Pijvx^0 108.net realizable value 可变现净值
U2UyN9:6F ifHU|0_= 109.storeroom 仓库
6=3(oUl Ge1duRGa 110.sale invoice 销售发票
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_<2RYXBC S;h&5.p 112.positive confirmation request 积极式询证函
UEN56@eCNf dFMAh&:> 113.negative confirmation request 消极式询证函
ZR6&AiL(Bj _G[6+g5| 114.purchase requisition 请购单
o"4E+1qwM 2_.CX(kI 115.receiving report 验收报告
)r pD2H ?cJA^W 116.gross margin 毛利
lfgtcR {l5 FR(QFt!g 117.manufacturing overhead 制造费用
FSe5k5 &~}@u[=ux 118.material requisition 领料单
)WclV~ FNlx1U[ 119.inventory-taking 存货盘点
J7Sx!PQ dXDXRY.FMQ 120.bond certificate 债券
UT~4Cfb X7b!;%3@ 121.stock certificate 股票
c l9$g7 iAgOnk[ 122.audit report 审计报告
ovSH}h! c~37+^B: 123.entity 被审计单位
df yrn%^Ia Qqh^E_O 124.addressee of the audit report 审计报告的收件人
g kn)V~ij n@_)fFD% 125.unqualified opinion 无保留意见
2=O))^8 "H@Fe 126.qualified opinion 保留意见
xjE7DCmA oHk27U G 127.disclaimer of opinion 无法表示意见
d#4 Wj0x /0-\ek ye 128.adverse opinion 否定意见
`}Eh[EOHJ oLd:3,p} 查看《
注会考试《审计》中的128个英文单词(一) 》
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