61.assessed level of material misstatement risk 重大错报风险的评估水平
ie,{C C,]Ec2 62.simall business 小规模企业
:ox CF0Y M@K[i*e 63.accounting system
会计系统
(BGipX4 lm\u(3_$ 64.test of control 控制测试
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0 65.walk-through test 穿行测试
5jLDe~ pZjFpd| 66.communication 沟通
CMr`n8M xle29:?l 67.flow chart 流程图
^v'Lu!\f &Xav$6+Z1J 68.reperformance of internal control 重新执行
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\ 6{~I7!m" 69.audit evidence
审计证据
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e|}Gk 70.substantive procedures 实质性程序
gkdjH8(2 k?#6j1pn 71.assertions 认定
)/JC.d# N#:"X; 72.esistence 存在
+x2xQ8#|~~ hMQaT-v 73.occurrence 发生
>']H)c'2 /$=^0v+ 74.completeness 完整性
T,fz/5w r:cUAe7# 75.rights and obligations 权利和义务
*8p</Q |(<L!6 76.valuation and allocation 计价和分摊
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UO{-R Sf8d|R@O 77.cutoff 截止
1rEP)66N :]s] =q&] 78.accuracy 准确性
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?zEF?LJoK f+V':qz 80.inspection 检查
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k 81.supervision of counting 监盘
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MKh 82.observation 观察
KB= z{g lu_Gr=#O 83.confirmation 函证
tp<V OUa "ivqh{ , 84.computation 计算
8##jd[o&p~ p2G8Qls 85.analytical procedures 分析程序
z"3c+?2 P `"7m- 86.vouch 核对
6{'6_4;Fv( 9K|lU:, 87.trace 追查
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]oV~H 88.audit sampling 审计抽样
u*{ _WL[( arZIe+KW 89.error 误差
PS6`o J~q+G 90.expected error 预期误差
919g5f` YkX=n{^ 91.population 总体
%S.U`(. WFP\;(YV 92.sampling risk 抽样风险
0K ?(xB rLxX^[Fp3 93.non- sampling risk 非抽样风险
+pvJ?"J }=a4uCE 94.sampling unit 抽样单位
^A`( (, "E9. 95.statistical sampling 统计抽样
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sE6J:m( pm\X*t}L 97.the risk of under reliance 信赖不足风险
l,wN@Nk dn_OfK 98.the risk of over reliance 信赖过度风险
&F_rg,q&_ 7-I>53@ 99.the risk of incorrect rejection 误拒风险
Nl`ry2"< s2~dmZ_B|_ 100. the risk of incorrect acceptance 误受风险
*K'ej4"u Jr)`shJ" 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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$I> 103.cash receipt 现金收入
'*u;:[73 ~aAJn IO 104.cash disbursement 现金支出
CqK#O'\ e oSM@Isu 105.bank statement 银行对账单
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Q9q: ;bZ*6-\!- 106.bank reconciliation 银行存款余额调节表
/v4S@SQ+ #J724` 107.balance sheet date
资产负债表日
d~-p;i c8tC3CrKp= 108.net realizable value 可变现净值
]fo^43rn{ BWdc^ 109.storeroom 仓库
f\|?_k] 2pa3}6P+ 110.sale invoice 销售发票
e=sJMzm~ PMhhPw] 111.price list 价目表
++DQS9b{ D"4&9"C U 112.positive confirmation request 积极式询证函
l/zC##1+. bDBO+qA 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
6F.7Ws< )kKmgtj 115.receiving report 验收报告
P3tG#cJ _iJXp0g 116.gross margin 毛利
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33D ^7bf8 ^` 117.manufacturing overhead 制造费用
$?J+dB [Cj)@OC 118.material requisition 领料单
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119.inventory-taking 存货盘点
RB7AI!'a? uk[< 6oxz 120.bond certificate 债券
%m{.l4/!O C]yQ "b 121.stock certificate 股票
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@ 122.audit report 审计报告
>q@Sd 1Uemsx%'k 123.entity 被审计单位
=lC;^&D-0/ M&/aJRBS 124.addressee of the audit report 审计报告的收件人
_gm?FxV: Zxc7nLKF~ 125.unqualified opinion 无保留意见
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7!+ 126.qualified opinion 保留意见
qJ+52U|z %aH$Tb%`hc 127.disclaimer of opinion 无法表示意见
VkDS&g~Ws gFs/012{ 128.adverse opinion 否定意见
T3 9C lH H8$<HhuZM 查看《
注会考试《审计》中的128个英文单词(一) 》
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