61.assessed level of material misstatement risk 重大错报风险的评估水平
lebwGW,! v_7?Zik8E 62.simall business 小规模企业
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zZ eMDO;q 63.accounting system
会计系统
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5,;>b^gXY` 64.test of control 控制测试
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Pd$j +5>*$L%8T` 65.walk-through test 穿行测试
";PW#VHC B]""%&! O 66.communication 沟通
3b#eB +Ui @3Q 67.flow chart 流程图
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)e1&[0 68.reperformance of internal control 重新执行
6~t;&)6J KO ~_ 69.audit evidence
审计证据
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_ pel{ ;r 70.substantive procedures 实质性程序
hS?pc<~`# L7}dvdtZ0 71.assertions 认定
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(>,#F 72.esistence 存在
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TQy pv FM80F_G^z 73.occurrence 发生
g$(<wWsU lhN2xg5x 74.completeness 完整性
~eVq Fc 8~~*/oCoJt 75.rights and obligations 权利和义务
,/XeG`vk }r+(Z.BHM 76.valuation and allocation 计价和分摊
f<$>?o&y 3t*e|Ih&j5 77.cutoff 截止
WPN4mEow Q"@x,8xW 78.accuracy 准确性
L355uaj 8c6dTT4 79.classification 分类
i$[wkQ>$ 9ozK}Cg4 80.inspection 检查
323zR*\m \$iU#Z 81.supervision of counting 监盘
^uDNArDmj5 ;aY.CgX 82.observation 观察
)37 .H^7 hhqSfafUX 83.confirmation 函证
+bGj(T%+' 8BHtN 84.computation 计算
0# )I:5 S~ff<A>f 85.analytical procedures 分析程序
c6;326aDq ;?*`WB 86.vouch 核对
!bPsJbIo> m,u5S=3A{! 87.trace 追查
iK(G t6w XVlZ:kz 88.audit sampling 审计抽样
s%{8$>8V. 0c$0<2D% 89.error 误差
#JOWiO0> CSA.6uIT 90.expected error 预期误差
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Mx ZSBa+3;z 91.population 总体
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^"U-\cx 92.sampling risk 抽样风险
qG=>eRR Qh0tU<jG 93.non- sampling risk 非抽样风险
s y ]k "M GX(SQ 94.sampling unit 抽样单位
%X--`91|u {N \ri{| 95.statistical sampling 统计抽样
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-#j 96.tolerable error 可容忍误差
[32]wgw+{1 THQd`Lj 97.the risk of under reliance 信赖不足风险
,vxxp]#5 5`!Bj0Uf 98.the risk of over reliance 信赖过度风险
$,/;QP} *Y4[YnkPE 99.the risk of incorrect rejection 误拒风险
eplz5%< rzR=% > 100. the risk of incorrect acceptance 误受风险
z vM=k-Ec ,t2yw 101.working trial balance 试算平衡表
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\]E\] 102.index and cross-referencing 索引和交叉索引
efc<lSUR MR) *Xh 103.cash receipt 现金收入
xla64Qld c]eDTbXd 104.cash disbursement 现金支出
8RA]h?$$J @1`!}.Tk 105.bank statement 银行对账单
j56#KNAha Xscm>.di 106.bank reconciliation 银行存款余额调节表
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资产负债表日
^B>BA '=M4(h 108.net realizable value 可变现净值
i gyTvt! JGJy_.C 109.storeroom 仓库
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`2DJi&) 110.sale invoice 销售发票
^`HP&V P,QI-, 111.price list 价目表
d*Wg>8| w_>SxSS7 112.positive confirmation request 积极式询证函
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l(<g 113.negative confirmation request 消极式询证函
Pl>BTo>p' hk +@ngh% 114.purchase requisition 请购单
2 SJN;A~} 9{A[n} 115.receiving report 验收报告
;$VQRXq L/YEW7M 116.gross margin 毛利
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gI 117.manufacturing overhead 制造费用
2b[R^O} nx2iEXsa 118.material requisition 领料单
Oi?+Z:lak "%mu~&Ga 119.inventory-taking 存货盘点
dr54D ^#V7\;v$G 120.bond certificate 债券
1-h"1UN2E &f;<[_QI= 121.stock certificate 股票
,4OH9-Q1 /qKO9M5A 122.audit report 审计报告
dYEsSFB m ++m^z` D 123.entity 被审计单位
+(pFU\&U3H h&k*i 124.addressee of the audit report 审计报告的收件人
@_ZE_n BDO]-y 125.unqualified opinion 无保留意见
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uk!I$ 'Avp16zg 126.qualified opinion 保留意见
[s}nv] &nRbI:R 127.disclaimer of opinion 无法表示意见
;PA^.RB q#6K'=AC 128.adverse opinion 否定意见
FxkxV GZ" {SQ#n@Q&$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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