61.assessed level of material misstatement risk 重大错报风险的评估水平
;*A'2ymXUT OW7 62.simall business 小规模企业
yPN '@{ 5# 3_(_yEKx 63.accounting system
会计系统
g6GkA.!X$ :gVUk\) 64.test of control 控制测试
l2D*b93 LP2~UVq 65.walk-through test 穿行测试
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;lId n(:<pz 66.communication 沟通
lSxb:$g l/.{F ;3F 67.flow chart 流程图
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cz* 68.reperformance of internal control 重新执行
ij"~]I ,;k+n) 69.audit evidence
审计证据
Pvxb6\G&d A_xC@$1e< 70.substantive procedures 实质性程序
E/;t6&6 ^HKXm#vAB 71.assertions 认定
yW_yHSx; u` pTFy 72.esistence 存在
rB>ge]$. ++cS^ Lo 73.occurrence 发生
E&M(QX5 ~Amq1KU*Z 74.completeness 完整性
"+HJ/8Dd1 Q6h+. 75.rights and obligations 权利和义务
19!?oeOU p~D}Iyww1_ 76.valuation and allocation 计价和分摊
X1j8tg \DB-2*a" 77.cutoff 截止
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mBg<P`'_ 78.accuracy 准确性
d0El2Ct8 \J'}CX*aQ 79.classification 分类
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{md&k4 80.inspection 检查
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" o) )` "^ 81.supervision of counting 监盘
_imuyt".+ (s};MdXIz 82.observation 观察
9YzV48su# c=m'I>A 83.confirmation 函证
[doEArwn %OQdUH4x 84.computation 计算
N} EKV #]` uH{ 85.analytical procedures 分析程序
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wC !_fDL6a- 86.vouch 核对
NL21se l;-Ml{}|0 87.trace 追查
lC<;Q*Y i%2u>Ni^ 88.audit sampling 审计抽样
SUS=sR/N y|`-)fY 89.error 误差
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} 90.expected error 预期误差
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c 91.population 总体
x,B] J4 (t&RFzE?G 92.sampling risk 抽样风险
09kR2(nsW/ HuhQ|~C+~ 93.non- sampling risk 非抽样风险
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B) 94.sampling unit 抽样单位
4Aj~mA C'6I< YX 95.statistical sampling 统计抽样
>pq~ &)^u : |'(T[~L 96.tolerable error 可容忍误差
/\mtCa.O )Sn0Y B 97.the risk of under reliance 信赖不足风险
0 R6:3fV6R t"=5MaQk- 98.the risk of over reliance 信赖过度风险
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I#>6 (_FU3ZW! 99.the risk of incorrect rejection 误拒风险
PK|-2R"M 0|&@)` 100. the risk of incorrect acceptance 误受风险
=?5)M_6) p-4$)w~6i 101.working trial balance 试算平衡表
+O}Ik.w rc_m{.b 102.index and cross-referencing 索引和交叉索引
Z?)g'n 0jTReY-W 103.cash receipt 现金收入
qb>ULP0 ,#Z%0NLe 104.cash disbursement 现金支出
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ODh5 +x]/W|5 105.bank statement 银行对账单
;(C<gt,r} *,\v|]fc 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
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)/RG-L 108.net realizable value 可变现净值
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xiw@D -S$F\% 109.storeroom 仓库
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yVmC 110.sale invoice 销售发票
ACRuDY %"WENa/t 111.price list 价目表
eiMP: U1 _"D+XB 112.positive confirmation request 积极式询证函
~P3b5 - VLXA6+ 113.negative confirmation request 消极式询证函
\.L jA_ "&6vFm r 114.purchase requisition 请购单
H/o_? qK YBt=8`r 115.receiving report 验收报告
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p"K ?) 116.gross margin 毛利
gFR}WBl/ ,rMf;/[ 117.manufacturing overhead 制造费用
s"jvO>[ =gVMt 118.material requisition 领料单
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q`xc h[H ajSB3}PN 120.bond certificate 债券
Pe<VPf9+ M<-Q8a~ 121.stock certificate 股票
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clY 122.audit report 审计报告
UarLxPQ 8pnD6Lp> 123.entity 被审计单位
Spn[:u @ VrIN.x 124.addressee of the audit report 审计报告的收件人
OAXA< nM[yBA 125.unqualified opinion 无保留意见
n]g"H x?S86,RW 126.qualified opinion 保留意见
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|t MG?,,8s O 127.disclaimer of opinion 无法表示意见
ZiPeP z~t0l 128.adverse opinion 否定意见
a2P)@R UFj H8jSBx 查看《
注会考试《审计》中的128个英文单词(一) 》
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