61.assessed level of material misstatement risk 重大错报风险的评估水平
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F M 62.simall business 小规模企业
_<{<b @y~kQ5k 63.accounting system
会计系统
"f_qG2A{ [:#K_EI5% 64.test of control 控制测试
-y$6gCRY i>,AnkI& 65.walk-through test 穿行测试
kyvl>I0q@ fglfnx0{ 66.communication 沟通
tE{M +)WU:aKI 67.flow chart 流程图
;5.&TQT Wh| T3& 68.reperformance of internal control 重新执行
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"IR3= 69.audit evidence
审计证据
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jEeIlT Dqii60 70.substantive procedures 实质性程序
D?"P\b[/ x51R:x(p 71.assertions 认定
,0,FzxX0! [%^sl>,7 72.esistence 存在
B+U:=591 RU4X#gP4Vh 73.occurrence 发生
jF0"AA 65qqs|&w;[ 74.completeness 完整性
;J TY#)Bh :,aY|2si 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
ed#fDMXGQ% <MkvlLu((o 77.cutoff 截止
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78.accuracy 准确性
@QVg5 <6Gs0\JB 79.classification 分类
yT_W\"=8 gh?[x.U 80.inspection 检查
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$<['DY reh{jMC 81.supervision of counting 监盘
_8u TK%| 2I }p X9 82.observation 观察
A8vd@0 mLZ1u\7W 83.confirmation 函证
hFv{?v }8Y! -qX 84.computation 计算
[QgP6f]= |_TI/i>?' 85.analytical procedures 分析程序
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86.vouch 核对
rN}8~j vJ65F6=G 87.trace 追查
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?+Yhq b/:wpy+9Z 88.audit sampling 审计抽样
G5/A{1sz& %5gdLm!p 89.error 误差
lxL.ztL . &j+& 90.expected error 预期误差
dE_Xd:> t!qLgJ5%y 91.population 总体
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si5| 37zBX~ 92.sampling risk 抽样风险
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A\cs 93.non- sampling risk 非抽样风险
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o 94.sampling unit 抽样单位
T[|#DMg$F tjx8UgSi 95.statistical sampling 统计抽样
!2Nk -/JEKwc 96.tolerable error 可容忍误差
-| m3=# (O0 Ry2uk 97.the risk of under reliance 信赖不足风险
80@\e J#Hh4Kc 98.the risk of over reliance 信赖过度风险
JfN5#+_i imYfRi=$ 99.the risk of incorrect rejection 误拒风险
Ol }5ry hI86WP9* 100. the risk of incorrect acceptance 误受风险
;pW8a? nd8<*ru$ 101.working trial balance 试算平衡表
N ^rpPq rc8HZ 102.index and cross-referencing 索引和交叉索引
t`K9K"|k gS+X% 103.cash receipt 现金收入
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&}p\&4 104.cash disbursement 现金支出
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uQO5GDuK> 105.bank statement 银行对账单
J -z. gGVt( ^ 106.bank reconciliation 银行存款余额调节表
7p.8{zQ* \|Af26 107.balance sheet date
资产负债表日
lm4A%4-db 8?nn4]P 108.net realizable value 可变现净值
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Imhk U% 109.storeroom 仓库
7He"IJ "rn 110.sale invoice 销售发票
n{4iW_/D W]D YfR, 111.price list 价目表
:g|.x swj\X,{ 112.positive confirmation request 积极式询证函
Dr.eos4 ~ $Lstq_x+ 113.negative confirmation request 消极式询证函
kc2B_+Y1 |Gz<I 114.purchase requisition 请购单
F `:Q ~%*l>GkP* 115.receiving report 验收报告
<9pI~\@w %6cr4}Zm} 116.gross margin 毛利
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yhN LOkgeJuWv 117.manufacturing overhead 制造费用
viG= Ap.Th pA .orx 118.material requisition 领料单
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HFF [s^pP2 119.inventory-taking 存货盘点
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<K % 120.bond certificate 债券
7RUztu\_ {1)b LG|$ 121.stock certificate 股票
C,W@C 2*D2jw 122.audit report 审计报告
\5}PF+)| 1^$hbRq 123.entity 被审计单位
p_Xfj2E4c )$^xbC#j`3 124.addressee of the audit report 审计报告的收件人
w]MI3_|'r( G%~V b 125.unqualified opinion 无保留意见
c(hC'Cp $CB&>?~ 126.qualified opinion 保留意见
(Yj6|` i%133in 127.disclaimer of opinion 无法表示意见
? /!Fv/ R,D/:k'~k 128.adverse opinion 否定意见
Ia](CN*;6 DH\Ox>b= 查看《
注会考试《审计》中的128个英文单词(一) 》
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