61.assessed level of material misstatement risk 重大错报风险的评估水平
h6_(?|:-( 2)X4y"l 62.simall business 小规模企业
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Y3;+M> 63.accounting system
会计系统
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;G |i^ 64.test of control 控制测试
0NDftcB] /./"x~@ 65.walk-through test 穿行测试
1'.7_EQ4T {@W93=Vq8 66.communication 沟通
O.`Jl% L<^j"!0 67.flow chart 流程图
5xCT~y/a /ID3s`D) 68.reperformance of internal control 重新执行
{-3L IO 'e)^m}:?D 69.audit evidence
审计证据
]z/Zq : _e# 70.substantive procedures 实质性程序
&;yH@@Z 1CU>L[W) 71.assertions 认定
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OOGw:/ 72.esistence 存在
Zxr!:t7 :W#rhuzC 73.occurrence 发生
YB<*"HxM)} 5r~#0Zf* 74.completeness 完整性
6!x&LoM Kt@M)# 75.rights and obligations 权利和义务
$rIoHxh. y !oPq?lW9 76.valuation and allocation 计价和分摊
hu_ ^OlF <8,o50`B 77.cutoff 截止
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L`f^y;Y. 78.accuracy 准确性
9.'h^#C j/=iMq 79.classification 分类
dr)YzOvba qm/Q65>E 80.inspection 检查
ZkL8 e :B3[:MpL} 81.supervision of counting 监盘
)?+$x[f!* <,o>Wx*1C 82.observation 观察
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Z1f {3;AwhN0H 83.confirmation 函证
`&\Q +W T134ZXqqz 84.computation 计算
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7AR88M; 85.analytical procedures 分析程序
QaUm1i# rpeJkG@+ 86.vouch 核对
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~wg:!VWA) zvABU+{jD 88.audit sampling 审计抽样
R1Sy9x . COH<Tj 89.error 误差
=*p/F ?X@fKAj 90.expected error 预期误差
n>@oBG)! }Zl&]e 91.population 总体
dJ$"l|$$ \RNg|G 92.sampling risk 抽样风险
(&/2\0QV t78k4? 93.non- sampling risk 非抽样风险
Y5fLmPza h -iJlm 94.sampling unit 抽样单位
+`3!I $w"$r$K9K 95.statistical sampling 统计抽样
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>S$Z 96.tolerable error 可容忍误差
gV&z2S~" .<kqJ|SVi 97.the risk of under reliance 信赖不足风险
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";2o( ,{\Bze1fn 98.the risk of over reliance 信赖过度风险
LC1(Xbf ^vG8#A}] 99.the risk of incorrect rejection 误拒风险
9UvXC)R1 aF03a-qw< 100. the risk of incorrect acceptance 误受风险
j xYc2 MZmb`%BZ 101.working trial balance 试算平衡表
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4O`=c >X*Mio8P# 102.index and cross-referencing 索引和交叉索引
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-dLZ.9F 103.cash receipt 现金收入
}9nDo*A"} qzb<J=FAU 104.cash disbursement 现金支出
@&[T _l 0uBl>A7qhn 105.bank statement 银行对账单
Tw + % YOndIS: 106.bank reconciliation 银行存款余额调节表
L(X6-M: j0@[Br %7 107.balance sheet date
资产负债表日
~'R(2[L!; m&|`x 108.net realizable value 可变现净值
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xe/( #s!'+|2n 110.sale invoice 销售发票
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1w 111.price list 价目表
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kI%%i>Y} 112.positive confirmation request 积极式询证函
k}~O}~- 6~*9;!th 113.negative confirmation request 消极式询证函
EUIIr4] Wh&8pH: 114.purchase requisition 请购单
2)j0Ai% $+7`Dy! 115.receiving report 验收报告
$0arz{Oh u ElAnrm 116.gross margin 毛利
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p. 117.manufacturing overhead 制造费用
*cyeO* Q,80 Hor#J 118.material requisition 领料单
j2 !3rI dg^L= 119.inventory-taking 存货盘点
-,["c9'3 j;+?HbL 120.bond certificate 债券
['ksP-= Xt#1Qs 121.stock certificate 股票
bGorH=pb5R %$TGzK 1 122.audit report 审计报告
F]9nB3:W ^Idle*+ 123.entity 被审计单位
Vx @|O% {W##^L~ 124.addressee of the audit report 审计报告的收件人
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E22R 3QpYmX<E 125.unqualified opinion 无保留意见
]D,MiDph Q);n<Z:X~ 126.qualified opinion 保留意见
;U_QvN| Uo-`>7 127.disclaimer of opinion 无法表示意见
k^OV56 HOBP`lf 128.adverse opinion 否定意见
d[;.r "]-Xmdk09 查看《
注会考试《审计》中的128个英文单词(一) 》
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