61.assessed level of material misstatement risk 重大错报风险的评估水平
=p!Hl# l=&Va+K 62.simall business 小规模企业
PsS8b 98l- 63.accounting system
会计系统
^zS|O]Tx N*hx;k9 64.test of control 控制测试
[ 3SbWwg 6CWm;%B#G 65.walk-through test 穿行测试
i'Q 4touy +JFE\>O 66.communication 沟通
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} !Ie={BpzbZ 67.flow chart 流程图
+u7nx fJG!TQJ[Y 68.reperformance of internal control 重新执行
{f%x8t$ :"oUnBY% 69.audit evidence
审计证据
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w 70.substantive procedures 实质性程序
.sPa${ -+|{#cz 71.assertions 认定
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EtvYIfemr 72.esistence 存在
G?{uR6s># lLeN`{? 73.occurrence 发生
7;:Uv= AqP7UL 74.completeness 完整性
L/J)OJe\ W\yaovAt 75.rights and obligations 权利和义务
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dP ulnlRx 76.valuation and allocation 计价和分摊
Wp$'#HhB ZzO.s$ 77.cutoff 截止
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"G 78.accuracy 准确性
M)CE%
/P 6/ thhP3`- 79.classification 分类
V\o&{7! !"x&tF 80.inspection 检查
Jq?"?d|: ?wS/KEl=O 81.supervision of counting 监盘
5PCKBevV nqyB,vv0 82.observation 观察
0V:PRq;v0 rwou[QU 83.confirmation 函证
"*aL(R T]Eg9Y:+v 84.computation 计算
6>B_ojj: jPNm $Y1 85.analytical procedures 分析程序
;O7<lF\7o CR<Nau> 86.vouch 核对
-gKo@I C_DXg-a2lu 87.trace 追查
tO^KCnL ?KfV>.() 88.audit sampling 审计抽样
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^ 89.error 误差
|cE 69UFB 7Z<ba^r} 90.expected error 预期误差
^8yhx-mgb hzjEO2 91.population 总体
H#;-(`F AlRng&o~ 92.sampling risk 抽样风险
fgSe]q// noa=wy 93.non- sampling risk 非抽样风险
g4 |s9RMD zLiFk<G@Xi 94.sampling unit 抽样单位
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uO |H'4];>R? 95.statistical sampling 统计抽样
IaLCWvHX )!&7X L[ 96.tolerable error 可容忍误差
.UuCTH;6` }vbs6u 97.the risk of under reliance 信赖不足风险
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5 5_#?vw 98.the risk of over reliance 信赖过度风险
(0T6kD v}$KlT 99.the risk of incorrect rejection 误拒风险
f|f9[h' / b_C9'S 100. the risk of incorrect acceptance 误受风险
@sAT#[j Rx22W:S=C. 101.working trial balance 试算平衡表
5@6%/='I q $i+
1a0%n 102.index and cross-referencing 索引和交叉索引
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$W 103.cash receipt 现金收入
L+&eY?A y[s* %yP3l 104.cash disbursement 现金支出
<"g ^V .*N,x0B( 105.bank statement 银行对账单
-4&SYCw L"akV,w4p 106.bank reconciliation 银行存款余额调节表
=~i~SG/f +d0&(b 107.balance sheet date
资产负债表日
MW^,l=kqW) SG{> t*E 108.net realizable value 可变现净值
Q}N.DM@d3 >+w(%;i; 109.storeroom 仓库
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:1eJc2o 110.sale invoice 销售发票
S'NZb!1+ \/J7U|@Lt 111.price list 价目表
El~x$X* J3oj}M* 112.positive confirmation request 积极式询证函
uj_ OWre n y7G 113.negative confirmation request 消极式询证函
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Y=& J1^6p*]GX 114.purchase requisition 请购单
4 |ryt4B lH6zZ8rh 115.receiving report 验收报告
d?RKobk +)#d+@- 116.gross margin 毛利
;hz"`{(JY R$<LEwjSw 117.manufacturing overhead 制造费用
I@ l'Fx ZE@!s3\ 118.material requisition 领料单
.D^=vuxt~ 3le/(=&1 119.inventory-taking 存货盘点
-vcHSwGb )p&FDK#ob= 120.bond certificate 债券
VuDSjh &wbe^Wp 121.stock certificate 股票
;&Q8xC2 e~C^*w L 122.audit report 审计报告
K<O1PrC T-)Ur/qp 123.entity 被审计单位
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/z2 5eI3a!E]O 124.addressee of the audit report 审计报告的收件人
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o*2TH2 125.unqualified opinion 无保留意见
aHosu=NK }[P1Va[! 126.qualified opinion 保留意见
fZ2>%IxG} *~F\k):> 127.disclaimer of opinion 无法表示意见
)1%l$W .]+oE$,! 128.adverse opinion 否定意见
PiMW29B^ Np4';H 查看《
注会考试《审计》中的128个英文单词(一) 》
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