61.assessed level of material misstatement risk 重大错报风险的评估水平
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wk=s3^ 62.simall business 小规模企业
Pc+,iK> ;?-{Uk 63.accounting system
会计系统
p lzwk>b_ t`Xx\ 64.test of control 控制测试
|\ C.il7 hA`9[58/ 65.walk-through test 穿行测试
&u) qw} mEb`ET| 66.communication 沟通
h,/3} ,[_)BM 67.flow chart 流程图
Fvnf;']q K|;L{[[yH 68.reperformance of internal control 重新执行
(f*r q #8z%/~k 69.audit evidence
审计证据
Mu$q) u idS+&:' 70.substantive procedures 实质性程序
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bvSdU 71.assertions 认定
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W;H 72.esistence 存在
$ Fy)+< pC&i!la{o} 73.occurrence 发生
7i=ER*F~ IJ{VCzi 74.completeness 完整性
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"1ElH 75.rights and obligations 权利和义务
?.MlP,/K Kc3/*eu; 76.valuation and allocation 计价和分摊
wA87|YK8* tU8aPiUl 77.cutoff 截止
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1-G-p:| ,` $2 79.classification 分类
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pT})AV 80.inspection 检查
25;`yB$ L$ju~0jl)% 81.supervision of counting 监盘
NL"w#kTc() Yp$@i20 82.observation 观察
7#g<fh r6+IJxUd 83.confirmation 函证
t.7_7`bin~ 1n $ 84.computation 计算
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eiM!7g ><)fK5x 85.analytical procedures 分析程序
Wk/Il^YG tqU8>d0^ 86.vouch 核对
^;EwZwH[ .R@euIva 87.trace 追查
m&Y?]nbq &([Gc+"5E. 88.audit sampling 审计抽样
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n=*o@W 89.error 误差
x=1Sbs w{ Nw3IDy~T 90.expected error 预期误差
j)jt&Gg' NV3oJ0f&2 91.population 总体
uq]E^#^ dQ Ao~]B 92.sampling risk 抽样风险
&([yI>% \j vS`+ 93.non- sampling risk 非抽样风险
wq#'o9s, U9//m=_ 94.sampling unit 抽样单位
}An;)!>(nF X*M-- *0q' 95.statistical sampling 统计抽样
7"k\i= oeG?2!Zh 96.tolerable error 可容忍误差
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9 97.the risk of under reliance 信赖不足风险
TfA;4^ (/J %Huy 98.the risk of over reliance 信赖过度风险
Now2ad& ^}hSsE 99.the risk of incorrect rejection 误拒风险
"(E%JAwZ^W I,?!NzB 100. the risk of incorrect acceptance 误受风险
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*Wc`ZBY n,|YJ,v[ 101.working trial balance 试算平衡表
FHZQyO<| +L}R|ihkI 102.index and cross-referencing 索引和交叉索引
x>[ gShAV! +PHuQ 103.cash receipt 现金收入
toC|vn&P ]iiB|xT 104.cash disbursement 现金支出
hmtDw,j ~ZRtNL9 105.bank statement 银行对账单
4' <y $s5D/60nO 106.bank reconciliation 银行存款余额调节表
:N:e3$c `qr.@0whP 107.balance sheet date
资产负债表日
Th 5}?j7 9B1bq # 108.net realizable value 可变现净值
7e<\11uI]a ~ePtK~,dv 109.storeroom 仓库
o%73M!- <h1J+ 110.sale invoice 销售发票
4ak} "Z 7e@Bkq0) 111.price list 价目表
T`| >oX q3Y49d 112.positive confirmation request 积极式询证函
v!rOT/I qyYf&VC} 113.negative confirmation request 消极式询证函
Kr;F4G|Qt 8'mm<BV;sT 114.purchase requisition 请购单
AG,;1b,:81 _jrkR
n1 " 115.receiving report 验收报告
hUMFfc? fZJ O} 116.gross margin 毛利
%Z#[{yuFs ;JR_z'< 117.manufacturing overhead 制造费用
[r=U- *XqS~G 118.material requisition 领料单
\E2S/1p ~Uaz;<"j0 119.inventory-taking 存货盘点
F5f1j]c ("j*!Dsd 120.bond certificate 债券
Ty"=3AvRLV /pnQKy. 121.stock certificate 股票
#+PfrS= pB0Do6+{ 122.audit report 审计报告
!fG`xZ~ JWs?az 123.entity 被审计单位
I}7=\S/@ .aqP= 124.addressee of the audit report 审计报告的收件人
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k[+ 125.unqualified opinion 无保留意见
-` e`U%n 9IG3zM f 126.qualified opinion 保留意见
ffE>%M* v@E/?\k" 127.disclaimer of opinion 无法表示意见
_<G% 6dX l ny1H 128.adverse opinion 否定意见
U})Z4>[bvt dq$CCOC^F 查看《
注会考试《审计》中的128个英文单词(一) 》
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