61.assessed level of material misstatement risk 重大错报风险的评估水平
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;$8C 62.simall business 小规模企业
*yx&4)Or 8<VO>WA>E 63.accounting system
会计系统
}95;qyQ$ W_##8[r(? 64.test of control 控制测试
q*^F"D:?k r[TTG0| 65.walk-through test 穿行测试
2KUm(B.I ia!b0*< 66.communication 沟通
h5:>o ;B'5B]A3 67.flow chart 流程图
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H)Zb _>iV XU3v#Du 69.audit evidence
审计证据
Ev R6^n/ l|O)B # 70.substantive procedures 实质性程序
1ud+~y$K 7I,/uv? 71.assertions 认定
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z$46 72.esistence 存在
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*pwVn nJvDk h#h1 73.occurrence 发生
/-.i=o]b \1AtBc& 74.completeness 完整性
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/%#LA 75.rights and obligations 权利和义务
oj6b33z FuiEy=+ 76.valuation and allocation 计价和分摊
7.r}98V Ls<.&3X2 77.cutoff 截止
ZwV`} 2{ lYS+EVcR 78.accuracy 准确性
Zewx*Y| rl\$a2_+ 79.classification 分类
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mT? 80.inspection 检查
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C]xYn) 81.supervision of counting 监盘
g"60{ UogkQ& B 82.observation 观察
<*g!R! ^k'?e"[gTs 83.confirmation 函证
?HP54G<{xz q*Hf%I" 84.computation 计算
rc*iL PFqc_!Pm 85.analytical procedures 分析程序
nTJ-1A7EP MpV3. 86.vouch 核对
D['z/r6F bN,>,hj 87.trace 追查
_?vh#6F M*r/TT 88.audit sampling 审计抽样
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V3|@E ,~R`@5+ 90.expected error 预期误差
1N`1~y C+*qU 91.population 总体
.HM1c uB(16|W>S 92.sampling risk 抽样风险
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`QYrH 93.non- sampling risk 非抽样风险
r((2.,\Z LDj'L~H 94.sampling unit 抽样单位
0Cox+QJt 3f u*{8.XZ 95.statistical sampling 统计抽样
P9Gjsu # ^4+ew>BLSv 96.tolerable error 可容忍误差
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"unP- KtT.WHr(m 97.the risk of under reliance 信赖不足风险
@R5jUPUVV Bf72 .gx{0 98.the risk of over reliance 信赖过度风险
V~Zi #o s`j QX\{ 99.the risk of incorrect rejection 误拒风险
P87!+pB( A`=;yD 100. the risk of incorrect acceptance 误受风险
u|!On ;XJK*QDN 101.working trial balance 试算平衡表
WjyuaAWY ^w0V{qF{ 102.index and cross-referencing 索引和交叉索引
I)xB I~x F{#m~4O 103.cash receipt 现金收入
Q*S|SH-cZ0 DFgr,~ 104.cash disbursement 现金支出
")/TbTVu ]Qo.X~] 105.bank statement 银行对账单
DCJmk6p%0 p2c4 <f-M 106.bank reconciliation 银行存款余额调节表
wq[\Fb` }Yi)r*LI3 107.balance sheet date
资产负债表日
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]=s!cfu 108.net realizable value 可变现净值
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L<kIzB ! 109.storeroom 仓库
Kn9O=?Xh; \9U4V>p 110.sale invoice 销售发票
9;Z2.P"w 59?@55 111.price list 价目表
!Gv*iWg jpL'y1@Ut 112.positive confirmation request 积极式询证函
2?",2x09 @/S6P-4 113.negative confirmation request 消极式询证函
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[ 4=j,:q 114.purchase requisition 请购单
-mSiZ R^%uEP 115.receiving report 验收报告
Qfhhceb6#J f@ &?K< 116.gross margin 毛利
w#?@ulr]d U6hT*126 117.manufacturing overhead 制造费用
z*Y4t?+ q<Zdf 118.material requisition 领料单
'64&'.{#>r 2<dl23 119.inventory-taking 存货盘点
G1;.\ i U'pm5Mc\q 120.bond certificate 债券
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wS 121.stock certificate 股票
R3MbTg -IBf;"8f 122.audit report 审计报告
-rU~ cJEOwAN 123.entity 被审计单位
/?POIn+0o O1/U3/2/d 124.addressee of the audit report 审计报告的收件人
];bl;BP rm7$i9DH2 125.unqualified opinion 无保留意见
t@GPB]3[ KFCL|9P 126.qualified opinion 保留意见
NLe+ )ca^%(25!z 127.disclaimer of opinion 无法表示意见
{HV$hU+_)Q t6.hg3Y 128.adverse opinion 否定意见
RB5fn+FiZ jB8n\8Bs 查看《
注会考试《审计》中的128个英文单词(一) 》
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