61.assessed level of material misstatement risk 重大错报风险的评估水平
4Hb $0l vBvNu<v7te 62.simall business 小规模企业
e,k2vp!<& R0;efD 63.accounting system
会计系统
6*nAo8gl RA],lNs 64.test of control 控制测试
Eq^uKi 659v\51* 65.walk-through test 穿行测试
~P-*}q2J C#i UP|7hh 66.communication 沟通
w?mEuXc 6al=Cwf 67.flow chart 流程图
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m,> 68.reperformance of internal control 重新执行
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审计证据
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70.substantive procedures 实质性程序
}wwe}E-e _M,lQ~ 71.assertions 认定
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`W 8BXqZVm. 72.esistence 存在
4ZC!SgJo 0_ yP\m 73.occurrence 发生
.5> 20\b2 wU`!B<,j 74.completeness 完整性
`nJu?5 /^#G0f*N 75.rights and obligations 权利和义务
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c(+d PoShQR< 76.valuation and allocation 计价和分摊
*Q}[ ]g K(T\9J. 77.cutoff 截止
C+K=[ b!$ }ma;B 78.accuracy 准确性
~VTs:h mzD^Y<LTd 79.classification 分类
2GWDEgI1o ?mRE'# 80.inspection 检查
-s__E !:fv>FEI9 81.supervision of counting 监盘
~!+ _[uJ 4p) e}W* 82.observation 观察
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Cq dl l%4Sd 83.confirmation 函证
V*65b(q) !0 Q8iW: 84.computation 计算
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85.analytical procedures 分析程序
TYjA:d9YH G+"8l!dC? 86.vouch 核对
])y{BlZ Sl~x$9` 87.trace 追查
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*j*Du+ 88.audit sampling 审计抽样
*+lsZ8'^C 8&}~'4[b[$ 89.error 误差
qeaA&(|5 i(HByI 90.expected error 预期误差
fk5XvL hSqMaX%G 91.population 总体
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e1oT) "S(X[Y' 92.sampling risk 抽样风险
3;$bS<> [{F%LRCo- 93.non- sampling risk 非抽样风险
f\ "`7 ~v:#zU 94.sampling unit 抽样单位
R]b! $6Lt f =_^>>. 95.statistical sampling 统计抽样
17py).\ ,5-Zb3\ 96.tolerable error 可容忍误差
85>S"%_ qj?2%mK` 97.the risk of under reliance 信赖不足风险
n@B{vyy w@N{@tG 98.the risk of over reliance 信赖过度风险
W7!.#b(hU G8NRj9k? 99.the risk of incorrect rejection 误拒风险
Y">4Qx4W t.3\/ 100. the risk of incorrect acceptance 误受风险
V;*pL1 3sC:jIp 101.working trial balance 试算平衡表
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tSw>@FM 102.index and cross-referencing 索引和交叉索引
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1=TSJ2{9 I#l;~a<9z 104.cash disbursement 现金支出
ABWb>EZ8 :QA@ c|(PF 105.bank statement 银行对账单
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2lXd' z<QIuq 106.bank reconciliation 银行存款余额调节表
Z% Z"VoxH 0_V*B[V 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
</w7W3F `!kL1oUYE 109.storeroom 仓库
FrR9{YTA. T#e4":A&x 110.sale invoice 销售发票
B/u*<k4 -M`D> 111.price list 价目表
Rkr^Z?/GH m3%ef 112.positive confirmation request 积极式询证函
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#[ z[FI2jl 113.negative confirmation request 消极式询证函
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ks] z6}Pj>1 114.purchase requisition 请购单
NV(fN-L P7Z<0Dt\} 115.receiving report 验收报告
$nc, ?)i! ~GYpat 116.gross margin 毛利
5)x6Q|-u YZ{jP?x 117.manufacturing overhead 制造费用
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<dJIq"){ ]g7HEB.Y 119.inventory-taking 存货盘点
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qW5VX 120.bond certificate 债券
G/%Ubi6% IKtiR8 121.stock certificate 股票
aC}vJ93i I<9n(rA 122.audit report 审计报告
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TE{].d B{N=0 cSi 123.entity 被审计单位
w2KWa-BO 0JrK/Ma3 124.addressee of the audit report 审计报告的收件人
zdT ->% +Gp!cGaAm 125.unqualified opinion 无保留意见
"sSjVu @qpYDnJ: 126.qualified opinion 保留意见
bA0uGLc \/X{n*Hw? 127.disclaimer of opinion 无法表示意见
]zy~@,\ ^$ 8Vh=D 128.adverse opinion 否定意见
ZtKQ]jV&@ Kyyih|{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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