61.assessed level of material misstatement risk 重大错报风险的评估水平
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6QE=: 62.simall business 小规模企业
[a!)w@I: 3=("vR`! 63.accounting system
会计系统
hs*n?vxp3 HPXJRQBE 64.test of control 控制测试
6@VgLa, GvBmh . 65.walk-through test 穿行测试
wg4Ol*y' 1pz-jo,2' 66.communication 沟通
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*.g^Pyc 67.flow chart 流程图
P7epBWqDP 3$9V4v@2 68.reperformance of internal control 重新执行
KJv[z }LY)FT4n 69.audit evidence
审计证据
X.V4YmZ-; 8<{i=V*x4 70.substantive procedures 实质性程序
6MpV,2:> ^vJy< 71.assertions 认定
I9<%fv r%9=75HA 72.esistence 存在
Fd#Zu.Np hOYP~OR 73.occurrence 发生
=z4J[8bb )|GYxG;8C 74.completeness 完整性
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p/HGI)' 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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x->+wJm@s X6j:TF 78.accuracy 准确性
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=f%EjV 79.classification 分类
,'n`]@0?\ _Nh`-R%B) 80.inspection 检查
fVJWW): F<^f6z8 81.supervision of counting 监盘
/CUBs! R+El/ya:6 82.observation 观察
Hp*N% dU2:H} 83.confirmation 函证
HP\5gLVXY 5z:#Bl-,L 84.computation 计算
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$nI& 85.analytical procedures 分析程序
NieNfurG% x.sC015Id 86.vouch 核对
j9X|c7| {B4.G8%Z 87.trace 追查
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Q$C#:? G_M8? G0 88.audit sampling 审计抽样
ZSr!L@S P26"z))~d 89.error 误差
">5$;{;2r {q^UWv?1 90.expected error 预期误差
PsZ>L <`?%Cz AO 91.population 总体
d5`D[,]d ?<T=g 92.sampling risk 抽样风险
y#= j{ w&e3#p 93.non- sampling risk 非抽样风险
]0g p.R Ko)f:=Qo 94.sampling unit 抽样单位
yq1G6hw yb>R(y 95.statistical sampling 统计抽样
!L<z(dV|( s LWVgD 96.tolerable error 可容忍误差
Y[W :Zhl; [NV/*>"j& 97.the risk of under reliance 信赖不足风险
//RD$e?h~ XM#nb$gl 98.the risk of over reliance 信赖过度风险
D G|v'# C;%dZ 99.the risk of incorrect rejection 误拒风险
!N!AO(Z zFQm3 !. 100. the risk of incorrect acceptance 误受风险
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C8 101.working trial balance 试算平衡表
q,> C^p|2b 9aX!<Z 102.index and cross-referencing 索引和交叉索引
h6}rOchj /,~g"y.;, 103.cash receipt 现金收入
o' v!83$L F%.UpV, 104.cash disbursement 现金支出
LIKQQ |9p0"#4u 105.bank statement 银行对账单
Q3Y(K\ +~= j3U 106.bank reconciliation 银行存款余额调节表
SbQ:vAE*ho D;*cy<_K8 107.balance sheet date
资产负债表日
KzJJ@D*4M] i52JY&N 108.net realizable value 可变现净值
>UV}^OO dk"@2%xJ2d 109.storeroom 仓库
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6=3y4tP z.+%{_pe 110.sale invoice 销售发票
18p4]:L H}q$6WE 111.price list 价目表
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112.positive confirmation request 积极式询证函
-s1.v$g i29a1nD4Hm 113.negative confirmation request 消极式询证函
t<j_` %`8 +n$ruoRJh 114.purchase requisition 请购单
}8s&~fH %;|dEY 115.receiving report 验收报告
%$'fq*8b `~=NBN=tiL 116.gross margin 毛利
sZ7~AJ ;*ni%|K 117.manufacturing overhead 制造费用
r'lANl-v -F 9xPw 118.material requisition 领料单
((<\VQ,>( *xITMi 119.inventory-taking 存货盘点
Z@%A(nZ_ PHUeN]s# 120.bond certificate 债券
$RunGaX!=N yk(r R 121.stock certificate 股票
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vk Z[B:6\oQ 122.audit report 审计报告
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50PU 123.entity 被审计单位
u:6R|%1fNn I?Z"YR+MQ 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
$o9@ ?2 u^#e7u 126.qualified opinion 保留意见
nJ/}b/A{ bTZ.y.sI 127.disclaimer of opinion 无法表示意见
MmePhHf 4%|r$E/TQ 128.adverse opinion 否定意见
k*!iUz{] ZLdIEBi= 查看《
注会考试《审计》中的128个英文单词(一) 》
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