61.assessed level of material misstatement risk 重大错报风险的评估水平
F~<$E*&h@ iTxn 62.simall business 小规模企业
Fda<cS] RI-whA8+ 63.accounting system
会计系统
`^|mNh zg|yW6l)9 64.test of control 控制测试
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q|%Q! 65.walk-through test 穿行测试
!tX14O~B- PP$Ig2Q 66.communication 沟通
+.[#C5 AE^&hH0^ 67.flow chart 流程图
.L6t3/^ .r]n< 68.reperformance of internal control 重新执行
=a7m^e7 tHhY1[A8m 69.audit evidence
审计证据
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pJ}o&J 70.substantive procedures 实质性程序
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p4(- 71.assertions 认定
x"U/M?l Gf]oRNP,N 72.esistence 存在
"ve?7&G7U >-+MWu= 73.occurrence 发生
s7T=/SC54 28Q`O$=v 74.completeness 完整性
KasOh"W.P {zmo7~= 75.rights and obligations 权利和义务
r|0C G^:C iHQFieZ.E 76.valuation and allocation 计价和分摊
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w|z^ 77.cutoff 截止
eYR/kZ%< $m{\<A 78.accuracy 准确性
zz02F+H$Y "P0o)g+{ 79.classification 分类
/A##Yv!biR '_(oa<g 80.inspection 检查
?55('+{l @{t^8I#] 81.supervision of counting 监盘
'!IX;OSjH =>-b?F0(c 82.observation 观察
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~-xz <2|x]b8 83.confirmation 函证
=U|J{^ >I }qbz &%R 84.computation 计算
7_q"%xH R Af+%h* 85.analytical procedures 分析程序
gxt2Mq;q~} @/|sOF;8W 86.vouch 核对
15 nc 7e}p:Vfp 87.trace 追查
&+%CC P`U5kNN 88.audit sampling 审计抽样
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P zMa (m.]0v*&c 90.expected error 预期误差
|Zkcs]8M! h1)p{5}H 91.population 总体
i.K}(bo;b dqd Qt_ 92.sampling risk 抽样风险
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N* 93.non- sampling risk 非抽样风险
3PBg3Y$ n=hz7tjaz 94.sampling unit 抽样单位
_);1dcnR |fRajuA; 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
A$1pMG~as Qj3UO]> 97.the risk of under reliance 信赖不足风险
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bmU!7 98.the risk of over reliance 信赖过度风险
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: _L# Tp 99.the risk of incorrect rejection 误拒风险
Do2y7,jv Q^0K8>G^ 100. the risk of incorrect acceptance 误受风险
rEddX +86\&y) 101.working trial balance 试算平衡表
lG jdDqi ](8XC_-U' 102.index and cross-referencing 索引和交叉索引
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BB>7%~3f 103.cash receipt 现金收入
_VY] )Dqv&^ 104.cash disbursement 现金支出
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uiiA)j*! 105.bank statement 银行对账单
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Z+ k Mwt&6wS 106.bank reconciliation 银行存款余额调节表
;39{iU.m '# (lq 5
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资产负债表日
TxxW/f9D ^z)lEO 108.net realizable value 可变现净值
;#f%vs>Y7i egP3q5~ 109.storeroom 仓库
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X$@iM 110.sale invoice 销售发票
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HDY 111.price list 价目表
w)!(@}vd U*6-Y%7 112.positive confirmation request 积极式询证函
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" lg!1q8 113.negative confirmation request 消极式询证函
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qi }n:-nB4 114.purchase requisition 请购单
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ym${4 115.receiving report 验收报告
yK}#|b'cM +mF}j=k 116.gross margin 毛利
rylllJz|L: Z?v9ub~% 117.manufacturing overhead 制造费用
YY]LK%- 6qHo$#iT 118.material requisition 领料单
HP?e?3.T 2;kab^iv' 119.inventory-taking 存货盘点
XP(q=Mw XeZv%` ? 120.bond certificate 债券
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/(~# 121.stock certificate 股票
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(ys 122.audit report 审计报告
~xHr/: G`)I _uO 123.entity 被审计单位
_xmM~q[c7p 8fDnDA.e 124.addressee of the audit report 审计报告的收件人
_ROe!w 1 R'9TD=qEK 125.unqualified opinion 无保留意见
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!l$ 126.qualified opinion 保留意见
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NB 127.disclaimer of opinion 无法表示意见
z?yADYr9 ^&cI+xZ2Y 128.adverse opinion 否定意见
yV`!Fq 1k !\!fd(BN 查看《
注会考试《审计》中的128个英文单词(一) 》
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