61.assessed level of material misstatement risk 重大错报风险的评估水平
-:m;ePK whoz^n3N E 62.simall business 小规模企业
m~r^@D oo3ZYA 63.accounting system
会计系统
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2"zz/N{ Mq42^m:qe 64.test of control 控制测试
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tlzCDn ('W#r" 65.walk-through test 穿行测试
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E3.=|]W' 66.communication 沟通
hT^6Ifm E@"+w,x) 67.flow chart 流程图
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V 68.reperformance of internal control 重新执行
~MyP4x/ '/b,3: 69.audit evidence
审计证据
B[C2uVEX: 1@E<5rp o 70.substantive procedures 实质性程序
dI-=0v-| !y'LKze+G 71.assertions 认定
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j:c2@ XV)ej>A-V 72.esistence 存在
h(] O;a- -a]oN:ERb 73.occurrence 发生
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m? m}]"TFzoVM 74.completeness 完整性
]0xbvJ8oK ;_of' 75.rights and obligations 权利和义务
N+b"LZc E92dSLhs5 76.valuation and allocation 计价和分摊
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L!NT}y` Jm\'=#U# 77.cutoff 截止
8~EDmg[ L/<^uO1 78.accuracy 准确性
QZ"Lh J@H9nw+Q 79.classification 分类
9,82Uta JV/K ouL 80.inspection 检查
/^DDU!=(< #_QvnQ?I 81.supervision of counting 监盘
^]Lr_k 0D/j2cT("k 82.observation 观察
Bg"b,&/^u %K;,qS'N_ 83.confirmation 函证
4B<D.i ;} xI<Dc*G 84.computation 计算
'+Gt+Gq+ :!N 5daK 85.analytical procedures 分析程序
[}9R9G>" I&YYw8& 86.vouch 核对
Up*p*(d3 ^EjZ.#2l; 87.trace 追查
E[Tz%x=P _wCp.[3?t 88.audit sampling 审计抽样
un6grvxr Od^y&$|_%` 89.error 误差
7sC$hm] ,@khV 90.expected error 预期误差
d&(GIH E&d S$%T0~PR~ 91.population 总体
]H[RY&GY | 5Mhrb4. 92.sampling risk 抽样风险
:upi2S_e bb$1RLyRL 93.non- sampling risk 非抽样风险
+AtZltM i p` B48TW 94.sampling unit 抽样单位
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l-XiQ#-{ 95.statistical sampling 统计抽样
n9050&_S )T(xQ2&r4 96.tolerable error 可容忍误差
<o3e0JCq {Rc/Ten 97.the risk of under reliance 信赖不足风险
$s/N;E!t Gz+Bk5#{ 98.the risk of over reliance 信赖过度风险
.2C}8GGC' & *B@qQ 99.the risk of incorrect rejection 误拒风险
WT;=K0W6& @7"xDgA 100. the risk of incorrect acceptance 误受风险
`*&*jdq&i DFwkd/3" 101.working trial balance 试算平衡表
]V6<h Psi ;jfjRcU 102.index and cross-referencing 索引和交叉索引
5:hajXd <[Q#}/$" 103.cash receipt 现金收入
T6Z 2 # fS>W- 104.cash disbursement 现金支出
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x"\Yk n (C*LK 105.bank statement 银行对账单
#y&3`N z3 {<\nl#}5S 106.bank reconciliation 银行存款余额调节表
5H6m{ng Cj _Q9/ 107.balance sheet date
资产负债表日
Kg VLXI6 ZC_b`q< 108.net realizable value 可变现净值
SJ6lI66OX I')URk[ 109.storeroom 仓库
HN7(-ml=B QjWv?tm 110.sale invoice 销售发票
MQ$[jOAqP al F*L 111.price list 价目表
f` 2W}|(jA %ErLL@e 112.positive confirmation request 积极式询证函
mv/'H^"[_ rqxoqc Z 113.negative confirmation request 消极式询证函
}W#Gf.$6C C;0H _ 114.purchase requisition 请购单
c+f~>AaI <K=:_ 115.receiving report 验收报告
<*V%!pwIG >~){KV1~ 116.gross margin 毛利
|P$tLOrG Ett%Y*D+J 117.manufacturing overhead 制造费用
T6=c9f?7 )-xx$0mL- 118.material requisition 领料单
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]|zCEj ^o,P>u!9 119.inventory-taking 存货盘点
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.2q7X{4= WogJ~N,d53 121.stock certificate 股票
Gw:8-bxS ` {c %d 122.audit report 审计报告
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123.entity 被审计单位
fJBp,{0 "a6[FqTs 124.addressee of the audit report 审计报告的收件人
x~j>Lvw L ^ b{0|: 125.unqualified opinion 无保留意见
e[$=5U~c iOkRB[hi 126.qualified opinion 保留意见
z2vrV?: s$4!?b$tw 127.disclaimer of opinion 无法表示意见
ry\Nm[SQ ;+'x_'a 128.adverse opinion 否定意见
^q-]."W]t~ 12U1DEd>- 查看《
注会考试《审计》中的128个英文单词(一) 》
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