61.assessed level of material misstatement risk 重大错报风险的评估水平
8<u_ wt@ uC G^,BQ 62.simall business 小规模企业
cXcn}gKV ~AuvB4xe~ 63.accounting system
会计系统
hIa@JEIt <PkDfMx2 64.test of control 控制测试
j#%*@]>Tg #m9V)1"wB 65.walk-through test 穿行测试
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%@(6,^3%i ja2LQe@Q 67.flow chart 流程图
"z^Ysvw&~ ox {Cm 68.reperformance of internal control 重新执行
{Z;W|w1t Bd m<<< 69.audit evidence
审计证据
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h: 70.substantive procedures 实质性程序
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}m I_xJ[ALdm 71.assertions 认定
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)1Y N|q:wyS| 72.esistence 存在
?MeP<5\A ik~hL/JD\ 73.occurrence 发生
h bj^!0m ' 7>}I{Lq 74.completeness 完整性
'ESy>wA{y< n<yV]i$ 75.rights and obligations 权利和义务
cJ:BEe :KX/GN!n 76.valuation and allocation 计价和分摊
#:Cr'U .(;k]UP 77.cutoff 截止
hFa\x5I5 4)9X) Qx 78.accuracy 准确性
nC`#Hm.V% ZH:#~Zyj 79.classification 分类
OY~5o&Oa 7+T\ 80.inspection 检查
iO#H_&L.p zGZe|- 81.supervision of counting 监盘
9L:v$4{LU C& Nd|c 82.observation 观察
& PHHacp u[ 2R>= 83.confirmation 函证
*/\dH< mMT7`r;l 84.computation 计算
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2'Rj 85.analytical procedures 分析程序
.(9IAAwKn r(vk2Qy 86.vouch 核对
u#=N8 -oF4mi8S 87.trace 追查
`j=CzZ*em? L/nz95 88.audit sampling 审计抽样
lt0(Kf g aKCCFHq t! 89.error 误差
'zT/x`V 1ygu>sKS&A 90.expected error 预期误差
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{<AM?* 91.population 总体
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gWgK 92.sampling risk 抽样风险
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vwSH> kV6>O C&^ 93.non- sampling risk 非抽样风险
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4+I 8n~@Rj5 94.sampling unit 抽样单位
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mH?^3T 95.statistical sampling 统计抽样
UQW;!8J#R( !JYDg 96.tolerable error 可容忍误差
k7y!!AV YVW!u6W'[6 97.the risk of under reliance 信赖不足风险
zO)9(%LS d G:=tf&1R 98.the risk of over reliance 信赖过度风险
M;Vx[s,#, yMz@-B 99.the risk of incorrect rejection 误拒风险
)sNtwSl^ 3Q`'C7Pi 100. the risk of incorrect acceptance 误受风险
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a+]=3o 101.working trial balance 试算平衡表
=:a3cr~ HM[BFF[;/ 102.index and cross-referencing 索引和交叉索引
%8{' XJ! TR)'I 103.cash receipt 现金收入
c1n? @L eW >k'ez 104.cash disbursement 现金支出
wRie{Vk ;#xhlR* ~ 105.bank statement 银行对账单
9@vY(k k ,9+@\ 106.bank reconciliation 银行存款余额调节表
aUA+% c yN_Sg 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
SH}O?d\Q: b|fq63ar; 109.storeroom 仓库
iwmXgsRa9} TD3R/NP 110.sale invoice 销售发票
J::SFu= {n1o)MZ]R 111.price list 价目表
@69q// #B QCtG #/ 112.positive confirmation request 积极式询证函
n!tC z<v H9jj**W ;$ 113.negative confirmation request 消极式询证函
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HDy[/7" 114.purchase requisition 请购单
msoE8YK&tg sHEISNj/^ 115.receiving report 验收报告
/-4%ug tD$ &$+yXN 116.gross margin 毛利
+p43d:[ 3d,|26I 7f 117.manufacturing overhead 制造费用
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!Sw7!h.ut V25u'.'v 119.inventory-taking 存货盘点
;2X1 qw> $!fz87-p> 120.bond certificate 债券
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j4NS5 myJsRb5 122.audit report 审计报告
2&Efqy8}DZ @P@t/ 123.entity 被审计单位
bo@1c0 (,<?Pg7v:f 124.addressee of the audit report 审计报告的收件人
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$eT 125.unqualified opinion 无保留意见
+$<m ;@mZ 6w@l#p 126.qualified opinion 保留意见
S*\`LBl"nX 4Q!*h8O 127.disclaimer of opinion 无法表示意见
lFRgyEPH 8ztY_"]3p 128.adverse opinion 否定意见
*J%+zH pWQ?pTh 查看《
注会考试《审计》中的128个英文单词(一) 》
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