61.assessed level of material misstatement risk 重大错报风险的评估水平
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+^q- ?}kG`q 62.simall business 小规模企业
{bJ`~b9e C~o7X^[R\ 63.accounting system
会计系统
C-\S/yd 3'cE\u 64.test of control 控制测试
&Low/Y'.jJ uBNn6j 65.walk-through test 穿行测试
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|8My42yf 66.communication 沟通
:lf+W X voo= 67.flow chart 流程图
p<,*3huj VJickXA 68.reperformance of internal control 重新执行
_j< K=){ P<M?Qd1. 69.audit evidence
审计证据
gm igsXQ *>n;SuT_ 70.substantive procedures 实质性程序
tt0f-:# A v2 08}Y 71.assertions 认定
O(D~_O. mLP.t%?# 72.esistence 存在
1~Oe=`{& B0dQ@Hq* 73.occurrence 发生
!4XOy B 0K`#>}W#X 74.completeness 完整性
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a@@)6FM E\as@pqo\p 76.valuation and allocation 计价和分摊
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k` k <=//r 77.cutoff 截止
k1{K*O$e |wiqGzAr{ 78.accuracy 准确性
yku5SEJ\ zgNc4B 79.classification 分类
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1 a\b" 80.inspection 检查
Jk7|{W\OA !F A] 81.supervision of counting 监盘
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. 1KhBgy^K 82.observation 观察
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pV_Ff :.Jf0 83.confirmation 函证
j|U#)v/ ]xRM&=)< 84.computation 计算
Cd,jDPrw X*/ho 85.analytical procedures 分析程序
u%}nw :> 9N@W\DT 86.vouch 核对
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/fZeWU0W iBF|&h(\ 88.audit sampling 审计抽样
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95 ;x=ju 89.error 误差
M+U9R@ q8/MMKCbX 90.expected error 预期误差
(.D~0a JU ,l!Ta" 91.population 总体
=Xi07_8Ic< [x+FcXb 92.sampling risk 抽样风险
oW ::hB YB(Q\hT~\; 93.non- sampling risk 非抽样风险
L^}_~PO N5 Y w^m 94.sampling unit 抽样单位
Fq|Ni$ Fv~20G(O 95.statistical sampling 统计抽样
N5Q[n d c6h.iBJ' 96.tolerable error 可容忍误差
llcb~ lAb*fafQy 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
R3x3]]D s}w{:Hk,x8 99.the risk of incorrect rejection 误拒风险
\MyLc/Gh5 &"yx<&c} 100. the risk of incorrect acceptance 误受风险
L2\#w<d +R3k-' > 101.working trial balance 试算平衡表
]A~WIF ',9V|jvK 102.index and cross-referencing 索引和交叉索引
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zAv{ 1oR7iD^ 103.cash receipt 现金收入
pMw*9sX [tlI!~Z 104.cash disbursement 现金支出
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$Q%up &dqLP95 105.bank statement 银行对账单
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* l4F%VR4KT 106.bank reconciliation 银行存款余额调节表
4{y)TZ ] eotc2?u 107.balance sheet date
资产负债表日
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| 108.net realizable value 可变现净值
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109.storeroom 仓库
k.uH~S _ f.D?sH An 110.sale invoice 销售发票
`, OG7hg Ro\8ZXUQa 111.price list 价目表
;&9)I8Us 5eLtCsHz 112.positive confirmation request 积极式询证函
cS5Pl r+A{JHnN 113.negative confirmation request 消极式询证函
6 eLR2 fz|cnU 114.purchase requisition 请购单
>" )Tf6zw& 3eb%OEMYk 115.receiving report 验收报告
NP0\i1P>.? Rw"sJ) / 116.gross margin 毛利
(up~[ wo4;n9@I 117.manufacturing overhead 制造费用
CSJdvxb `#rL*;\uV 118.material requisition 领料单
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W%{ V3&RJ k=b 119.inventory-taking 存货盘点
Luq#9(P I3aNFa} 120.bond certificate 债券
`95r0t0hh\ p2#)A" 121.stock certificate 股票
6V$Avg\6\ 2<i!{;u$qL 122.audit report 审计报告
:0Bq^G"ge g2BHHL;` 123.entity 被审计单位
.CL[_;} Z/W:97M 124.addressee of the audit report 审计报告的收件人
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$ 125.unqualified opinion 无保留意见
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~Q @3) (BpFe 126.qualified opinion 保留意见
U_Vs.M.p MX$0Op 127.disclaimer of opinion 无法表示意见
FEW14U'O %aHB"vi6 128.adverse opinion 否定意见
VrHv)lUr ap.K=-H 查看《
注会考试《审计》中的128个英文单词(一) 》
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