61.assessed level of material misstatement risk 重大错报风险的评估水平
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7CN< 62.simall business 小规模企业
Hw 7 _K(w&Kr 63.accounting system
会计系统
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xgw[)!g^\ 64.test of control 控制测试
sEpY&6* D%L}vugxK 65.walk-through test 穿行测试
-;5WMX6 Nj8 `<Sl 66.communication 沟通
9ihB;m'C) D6cqON0a. 67.flow chart 流程图
EbEQ@6t ^Ht!~So 68.reperformance of internal control 重新执行
xign!= ~p9nAACU 69.audit evidence
审计证据
?P<8Zw (9!$p|d* 70.substantive procedures 实质性程序
E-P;3lS~ -6wjc rTD 71.assertions 认定
:~K c"Pg [)K?e!c8 72.esistence 存在
2=P.$Kx JmHEYPt0 73.occurrence 发生
C%hMh/Li; XH9Y|FX%# 74.completeness 完整性
TQXp9juK @'go?E)f 75.rights and obligations 权利和义务
F:p'%#3rU/ 0L3v[%_j" 76.valuation and allocation 计价和分摊
u\LbPk Q-scL>IkCb 77.cutoff 截止
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~yYwX 78.accuracy 准确性
a?_! 1}O&q6\"J 79.classification 分类
mMp( sL; 80.inspection 检查
AoL2Wrk]\B fk*$}f 81.supervision of counting 监盘
TR@*tfS ,;RAPT4 82.observation 观察
HF(pC7/a: %}T' 3 83.confirmation 函证
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\^l273 84.computation 计算
$K_G|Wyi nT(Lh/ 85.analytical procedures 分析程序
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E 86.vouch 核对
PubO|Mf w(>mP9Cb 87.trace 追查
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{?G 88.audit sampling 审计抽样
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[ S6Er#)k 89.error 误差
y(^hlX6gQ ;|C[.0;kgv 90.expected error 预期误差
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91.population 总体
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{GKz# 92.sampling risk 抽样风险
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!vQwqR m%?+;V 93.non- sampling risk 非抽样风险
gb_r <j:w hv]}b'M$ 94.sampling unit 抽样单位
S"}G/lBx. hxt,%al 95.statistical sampling 统计抽样
m+jW+ |sG@Ku7~4 96.tolerable error 可容忍误差
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4dCbJ! d9@Pze">e 97.the risk of under reliance 信赖不足风险
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'. 98.the risk of over reliance 信赖过度风险
*x0nAo_n >q+q];=( 99.the risk of incorrect rejection 误拒风险
Sj,>O:p EZN38T 100. the risk of incorrect acceptance 误受风险
c8R#=^ DD [,@gSb|D? 101.working trial balance 试算平衡表
ZUkrJ' y2_^lW% 102.index and cross-referencing 索引和交叉索引
|._9;T-Yde Cp`>dtCd 103.cash receipt 现金收入
f@G3,u!]i ITUwIpAE 104.cash disbursement 现金支出
-Hx._I$l vt(A?$j|A 105.bank statement 银行对账单
a>_Cxsb&` E/<5JhI9~ 106.bank reconciliation 银行存款余额调节表
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:!fP~(R'm 107.balance sheet date
资产负债表日
2D?V0>/ &,4 3&pFU 108.net realizable value 可变现净值
1cA4-,YO> sKIpL(_I$ 109.storeroom 仓库
-5&|"YYjr{ vX9B^W||x 110.sale invoice 销售发票
K6 {0`'x \G+uK:PC, 111.price list 价目表
u'm[wjCjc }mhD2 ' E 112.positive confirmation request 积极式询证函
;|.~'': ! u4'1jd[d 113.negative confirmation request 消极式询证函
W5&;PkhQ6 mbZS J 114.purchase requisition 请购单
vWGjc2_ kS\A_"bc 115.receiving report 验收报告
T({]fc!c /q3]AVV 116.gross margin 毛利
7yp}*b{s tB,1+I= 117.manufacturing overhead 制造费用
;$0)k(c9 =9LeFrz 118.material requisition 领料单
qaj~q(j~C z }t{bm 119.inventory-taking 存货盘点
D:r+3w:l] qYwEPGa\ 120.bond certificate 债券
K~U5jpc s}O9[_v 121.stock certificate 股票
7,pn0,HI *8a8Ng 122.audit report 审计报告
XAnN< 3ZAPcpB2 123.entity 被审计单位
J7p'_\ mvCH$}w8& 124.addressee of the audit report 审计报告的收件人
RKt#2%FFO F$!K/Mm[ 125.unqualified opinion 无保留意见
a$7}41F[~s N'!: 126.qualified opinion 保留意见
NI1jJfH|l S<-e/`p=H 127.disclaimer of opinion 无法表示意见
ipIexv1/S `<3/k 128.adverse opinion 否定意见
~.dmfA{ [VsTyqV a 查看《
注会考试《审计》中的128个英文单词(一) 》
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