61.assessed level of material misstatement risk 重大错报风险的评估水平
dT0z^SG h.+,*9T\ 62.simall business 小规模企业
Pq_ApUZa |RbUmuj 63.accounting system
会计系统
Lu$:,^ C CBgFB-!qpe 64.test of control 控制测试
?;r7j V/`j w|U@jr*H] 65.walk-through test 穿行测试
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# <3]/ms 66.communication 沟通
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9OU 67.flow chart 流程图
zj$Z%|@$ Gm?"7R. 68.reperformance of internal control 重新执行
?2bE=| IEKX'+t' 69.audit evidence
审计证据
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raUNr 70.substantive procedures 实质性程序
<a/ZOuBzZ 7$!Bq# 71.assertions 认定
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e5 72.esistence 存在
t6U+a\-< YUE1 '} 73.occurrence 发生
^O\1v &wWGZ~T 74.completeness 完整性
(fjXp75 ovRCF(Og, 75.rights and obligations 权利和义务
ok=E/77` |Z)/ 76.valuation and allocation 计价和分摊
fJN9+l Y(;[L`" 77.cutoff 截止
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>*,J 78.accuracy 准确性
T)?@E/VaS oGjYCVc 79.classification 分类
0|3B8m K`mxb} 80.inspection 检查
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Boz_*l| 82.observation 观察
R5YtCw]i= 5Szo5 83.confirmation 函证
k/f_@8 sg~/RSJ3 84.computation 计算
Sf8Xj|u ,PtR^" Mf4 85.analytical procedures 分析程序
HH7gT tj Bv{ 86.vouch 核对
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87.trace 追查
,wy:RVv@e uqH! eN5 88.audit sampling 审计抽样
>}`1'su "PM:&v 89.error 误差
`>HthK "e?#c<p7 90.expected error 预期误差
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+.Ukzu~s +mel0ZStS 92.sampling risk 抽样风险
)"Yah wH5O>4LO 93.non- sampling risk 非抽样风险
e5y`CXX 2/NWWoKw 94.sampling unit 抽样单位
A.*nDl`H IBHG1<3 95.statistical sampling 统计抽样
&~6O;}\ 81 Not 96.tolerable error 可容忍误差
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ft$j [<yUq zm 97.the risk of under reliance 信赖不足风险
B#lj8I^| E<_6OCz 98.the risk of over reliance 信赖过度风险
r3K: Kct +QO( 99.the risk of incorrect rejection 误拒风险
w9}IM149 KPK!'4,cu 100. the risk of incorrect acceptance 误受风险
gI$`d?[0{ um4zLsd#v 101.working trial balance 试算平衡表
k3eN;3#& ;^SgV 102.index and cross-referencing 索引和交叉索引
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R-np_ 103.cash receipt 现金收入
9Ei#t FMc 745PCC'FK 104.cash disbursement 现金支出
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BNUf0; 105.bank statement 银行对账单
u01^ABn f)fw87UPc 106.bank reconciliation 银行存款余额调节表
%5w) }|fw 2Nzcej 107.balance sheet date
资产负债表日
BAed [ p 8rAtz>=J 108.net realizable value 可变现净值
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@lk?dc 110.sale invoice 销售发票
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<dq e;\c=J,eE 112.positive confirmation request 积极式询证函
mSp7H! 7guxkN# 113.negative confirmation request 消极式询证函
7]53GGNO BE;iC.rW 114.purchase requisition 请购单
u>@G:kt8 wN.Jyb 115.receiving report 验收报告
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'b. |]^! 4[!U 116.gross margin 毛利
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$4'a~E < duM8 117.manufacturing overhead 制造费用
gW%(_H mX VUhu"h@w% 118.material requisition 领料单
l^Z~^.{y M6n.uho/ 119.inventory-taking 存货盘点
~0:c{v;4 cViCWc2 120.bond certificate 债券
j(N9%/4u h{9pr 121.stock certificate 股票
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,B QJ'C?hn 122.audit report 审计报告
Cl=ExpX/O \|s/_35( 123.entity 被审计单位
J>&GP#7} R'U(]&e.j 124.addressee of the audit report 审计报告的收件人
4,8 =[ |'#NDFI>} 125.unqualified opinion 无保留意见
w?"l4.E% 3Q;l*xu 126.qualified opinion 保留意见
s4*,ocyBP $'w l{D" 127.disclaimer of opinion 无法表示意见
s6IuM )x s"Wdbw(O ' 128.adverse opinion 否定意见
~{{:-XkVB 4G2V{(@QiZ 查看《
注会考试《审计》中的128个英文单词(一) 》
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