61.assessed level of material misstatement risk 重大错报风险的评估水平
3UU]w`At JZQkr 62.simall business 小规模企业
,DK |jf .=~beTS'Vo 63.accounting system
会计系统
/d=i0E3 i>HipD,TD 64.test of control 控制测试
0#lw?sv *vc=>AEc 65.walk-through test 穿行测试
.j:.?v +Mc kR 66.communication 沟通
3v)v92; 34-QgE 67.flow chart 流程图
j}uFp|df< o90SXa&l/ 68.reperformance of internal control 重新执行
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fNXIEr^ 69.audit evidence
审计证据
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GN DE|r~TQ 70.substantive procedures 实质性程序
;F9<Yv Q}FDu, 71.assertions 认定
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<^Y^~+E +5H9mk 72.esistence 存在
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73.occurrence 发生
Z m9 e|J Eb SH)aR 74.completeness 完整性
5%"${ywI 4b=hFwr[? 75.rights and obligations 权利和义务
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8 T0s7aw[zm 76.valuation and allocation 计价和分摊
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vVw2HH *')BP;|V` 77.cutoff 截止
!|_b}/ QW#]i 78.accuracy 准确性
9;2PoW8 #&0)kr66 79.classification 分类
^I3cU'X r/1:!Vu( 80.inspection 检查
2K<rK( w]GoeIg({ 81.supervision of counting 监盘
B3K!>lz pg~vteq5 82.observation 观察
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58 ;Q&38qI 84.computation 计算
Pc>$[kT0 rB;`&)- 85.analytical procedures 分析程序
#\N?ka}! ~fw 6sY# 86.vouch 核对
qJ|ByZ.N+ 4"1OtBU3 87.trace 追查
44FK%TmtF uMa: GDh7 88.audit sampling 审计抽样
},'hhj]O zy`4]w$Lj+ 89.error 误差
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90.expected error 预期误差
p 7IJ3YY FP<RoA?W 91.population 总体
ha c_clpMx= 92.sampling risk 抽样风险
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Yf.H$L 6-va;G9Fc 94.sampling unit 抽样单位
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[: 95.statistical sampling 统计抽样
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#sE 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
WI9'$hB\ zk5sAHQ 98.the risk of over reliance 信赖过度风险
;y<)RM idnn%iO 99.the risk of incorrect rejection 误拒风险
SF+ ^dPwj 1 Uz'=a 100. the risk of incorrect acceptance 误受风险
zr@Bf!VG: 8=gr F 101.working trial balance 试算平衡表
k/AcXU%O+ @iB**zR/ 102.index and cross-referencing 索引和交叉索引
wOE_2k =YF\mhMQ: 103.cash receipt 现金收入
eHK}U+"\ 7p3 ;b"' 104.cash disbursement 现金支出
/ :"%m:-P {l{p 105.bank statement 银行对账单
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Dah3%d S1uW`zQ!+_ 106.bank reconciliation 银行存款余额调节表
*{W5QEa O/_}O_rR 107.balance sheet date
资产负债表日
<kn#`w1U' ?# >|P-4 108.net realizable value 可变现净值
j^KM W6'+#Fp 109.storeroom 仓库
@)&b..c?_ J&^r}6D 110.sale invoice 销售发票
#[sC H V'c9DoSRI\ 111.price list 价目表
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=xOh 112.positive confirmation request 积极式询证函
NrVQK}%K W()FKP\??! 113.negative confirmation request 消极式询证函
g-mK(kY4p >IfJ.g" 114.purchase requisition 请购单
meR%);\ GEA@AD=^f 115.receiving report 验收报告
r&}fn"H! d(,-13 116.gross margin 毛利
;5my(J*b ec1snMY 117.manufacturing overhead 制造费用
]gTaTY Y8.0R-:ZAN 118.material requisition 领料单
y>2v 9;Qp =%Ut&6}sQ 119.inventory-taking 存货盘点
aEXV^5;,pJ tRbZ^5x\@ 120.bond certificate 债券
dcU|y%k% |Y(].G, 121.stock certificate 股票
1>a^Q )~d2`1zGS 122.audit report 审计报告
K!|=)G3.` N$Gx$u3Cd 123.entity 被审计单位
K/Q;]+D wgLS9. 124.addressee of the audit report 审计报告的收件人
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=6 125.unqualified opinion 无保留意见
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q:M!F W7(OrA! 126.qualified opinion 保留意见
g?j"d{.9t &o4L;A#& 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
pe,c 'U1r}.+b> 查看《
注会考试《审计》中的128个英文单词(一) 》
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