61.assessed level of material misstatement risk 重大错报风险的评估水平
)LKutN?tBy ]@C&Q,~q 62.simall business 小规模企业
s@K|zOx '<4/Md[ 63.accounting system
会计系统
]M-j_("& -]A,SBs 64.test of control 控制测试
o3qBRT0[R q: ?6 65.walk-through test 穿行测试
P9SyQbcK D}&U3?g= 66.communication 沟通
u\Tq5PYXt l"*zr ;# 67.flow chart 流程图
b:+.Y$%F- H+;>>|+:~ 68.reperformance of internal control 重新执行
yAW%y mj{TqF 69.audit evidence
审计证据
ROW8YTYb Go=MG:` 70.substantive procedures 实质性程序
qI5_@[S* &3:-(:<U 71.assertions 认定
Jx.Jx~ Nd%,V 72.esistence 存在
Fnzv& ?2E@)7 73.occurrence 发生
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![0\m2~iv Pz:,q~ 75.rights and obligations 权利和义务
BwEO2a{ o vvR{MTc 76.valuation and allocation 计价和分摊
S)>L 0^M1 ~Yb5FYE 77.cutoff 截止
%8DU}}Rj }[ld=9p( 78.accuracy 准确性
+A>>Ak|s dNU i|IYm$ 79.classification 分类
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, >g a{GPAzO+ 80.inspection 检查
9!NL<}]{ }N&}6U 81.supervision of counting 监盘
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O_2
82.observation 观察
nxS|] AVF(YD<U 83.confirmation 函证
; {iX_% &z+nNkr?yN 84.computation 计算
0r*E$|zZ f(6`5/C 85.analytical procedures 分析程序
wa\Yc,R SDwTGQ/0 86.vouch 核对
)+OI} &5h{XSv 87.trace 追查
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s2 z Hbn%CdDk1 88.audit sampling 审计抽样
SIYBMe lA<n}N)j 89.error 误差
aY@]mMz\ ,.A@U*j 90.expected error 预期误差
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W8z4<o[$ 91.population 总体
3LN+gXmU Ye% e! 92.sampling risk 抽样风险
U*!q@g_ MKf|(6;~ 93.non- sampling risk 非抽样风险
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Wz< 94.sampling unit 抽样单位
(~q.YJ' n?!XNXb 95.statistical sampling 统计抽样
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=PYfk6j9 n=J~Rssp 97.the risk of under reliance 信赖不足风险
4'up bI LeRyS] 98.the risk of over reliance 信赖过度风险
"\cDSiD c<bV3, 99.the risk of incorrect rejection 误拒风险
UTB]svC' b+Sq[ 100. the risk of incorrect acceptance 误受风险
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<XQ'tM]N BbsgZ4 101.working trial balance 试算平衡表
>cU#($X$^ 10R#}~D 102.index and cross-referencing 索引和交叉索引
=z^2KH =1sGT;> 103.cash receipt 现金收入
8?LsV< J_NY:B 104.cash disbursement 现金支出
D+m#_'ocL <` [o|>A Z 105.bank statement 银行对账单
Pt5"q3ec{T #NQpr 106.bank reconciliation 银行存款余额调节表
G\&9.@`k jV{?.0/h| 107.balance sheet date
资产负债表日
+q n[F70} _E'F 108.net realizable value 可变现净值
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IR JN 110.sale invoice 销售发票
" GRR,7A @7UZ{+67*C 111.price list 价目表
corNw+|/w dynkb901s 112.positive confirmation request 积极式询证函
WbJ|]}hJ\ MrjgV+P}[ 113.negative confirmation request 消极式询证函
`vjn,2S} 43wm_4C!H 114.purchase requisition 请购单
'3<T~t dCA| ) 115.receiving report 验收报告
Y"H'BT!b} )7]la/0 116.gross margin 毛利
5 EhOvt8 L a>fvm 117.manufacturing overhead 制造费用
{%wF*?gk Me 5Xd| 118.material requisition 领料单
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w'TE@ =csh=V@s 119.inventory-taking 存货盘点
Cv[_
N%3[ s qXwDy+. 120.bond certificate 债券
`D/<*e,# [~NJf3c
" 121.stock certificate 股票
Xwp6]lx K_!R 122.audit report 审计报告
4Jn+Ot.,d 8k{KnH 123.entity 被审计单位
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8>; 3vXa#f>P< 124.addressee of the audit report 审计报告的收件人
|N5r_V .;\uh$c 125.unqualified opinion 无保留意见
&?[g8A +Y?)? 126.qualified opinion 保留意见
2dsXG$-W2 <-6f}wN 127.disclaimer of opinion 无法表示意见
p40;@gUug }~NM\rm 128.adverse opinion 否定意见
7Pe<0K)s( 5GK> ~2c( 查看《
注会考试《审计》中的128个英文单词(一) 》
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