61.assessed level of material misstatement risk 重大错报风险的评估水平
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)~g 62.simall business 小规模企业
4d*=gy% ch%-Cg~% 63.accounting system
会计系统
6mi:%)" elBmF#,j7 64.test of control 控制测试
YQI&8~z nUL8*#p- 65.walk-through test 穿行测试
Uxq9H S>oQm 66.communication 沟通
J c~{ E MWS=$N)v* 67.flow chart 流程图
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+? ;(0E#hGN 68.reperformance of internal control 重新执行
2vit{ ?4U|6|1 69.audit evidence
审计证据
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\OG9{q 70.substantive procedures 实质性程序
Lit@ m2{\ D:gskK+o6M 71.assertions 认定
iJza zQ 'o#ve72z1 72.esistence 存在
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>m 5mD]uB9 73.occurrence 发生
>~kSe=Hsb4 _[,oP s:+ 74.completeness 完整性
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A 3UIR^Rh+ 75.rights and obligations 权利和义务
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@!*F 72gQ<Si 76.valuation and allocation 计价和分摊
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`U.k~M 77.cutoff 截止
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$W 78.accuracy 准确性
z#8d\X/ sz' IGy% 79.classification 分类
:h>d'+\ 'Lw4jq 80.inspection 检查
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Zjz< Q- 81.supervision of counting 监盘
)vFJx[a<n` 6O^'J~wiI 82.observation 观察
\@6nRs8b|N h]rF2 B 83.confirmation 函证
)19As8rL/o :RsO$@0G 84.computation 计算
?G[<~J3-E ydCVG," 85.analytical procedures 分析程序
NM0[yh Cz2OGM*mz? 86.vouch 核对
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b-*p 87.trace 追查
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; 88.audit sampling 审计抽样
zW`$T88~ s}]qlg 89.error 误差
AHq;6cG R6ynL([xh 90.expected error 预期误差
GbC-6.~ D:9/;9V 91.population 总体
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92.sampling risk 抽样风险
}s_'q~R K|-?1)Um 93.non- sampling risk 非抽样风险
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oe` 94.sampling unit 抽样单位
=#N;ZG TO.71x| 95.statistical sampling 统计抽样
%[:\ZwT,- fUh7PF% 96.tolerable error 可容忍误差
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D_T B!|<<;Da6 97.the risk of under reliance 信赖不足风险
D|W^PR:@h &TqY\l 98.the risk of over reliance 信赖过度风险
_zG9.?'b3 ?UC3ES 99.the risk of incorrect rejection 误拒风险
:"+/M{qz ~429sT( 100. the risk of incorrect acceptance 误受风险
|s&jWM$ ;-=Q6Ms8 101.working trial balance 试算平衡表
MB9tnGO-Q gC81ICM 102.index and cross-referencing 索引和交叉索引
s? /#8 ` {shf\pm!o 103.cash receipt 现金收入
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104.cash disbursement 现金支出
0f.rjd *u$MqN 105.bank statement 银行对账单
fk%yi[ j9zK=eG 106.bank reconciliation 银行存款余额调节表
9Foo8e ~7$E\w6 107.balance sheet date
资产负债表日
3[kY:5- @1#QbNp# 108.net realizable value 可变现净值
W=v4dy]B +u1meh3u 109.storeroom 仓库
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9Hbw 110.sale invoice 销售发票
(VYY-%N` 0MK|spc 111.price list 价目表
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t.sbfLu 112.positive confirmation request 积极式询证函
2c>e Mfa |oq27*ix~m 113.negative confirmation request 消极式询证函
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A1 114.purchase requisition 请购单
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61;v@ 115.receiving report 验收报告
?CB*MWjd *')g}2iB 116.gross margin 毛利
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117.manufacturing overhead 制造费用
^,L vQW4 G}aw{Vbg_ 118.material requisition 领料单
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aE Pl_4;q!$ 120.bond certificate 债券
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121.stock certificate 股票
BIf E+L( 9-;ujl?{ 122.audit report 审计报告
jU2Dpxkt yjZ]_. 123.entity 被审计单位
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WW(/N 124.addressee of the audit report 审计报告的收件人
5mB%Xh;bg D>9~JHB 125.unqualified opinion 无保留意见
6AeX$>k+ uP<w rlW 126.qualified opinion 保留意见
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,lX5-1H 127.disclaimer of opinion 无法表示意见
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#:0dqD= zoXCMBg[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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