61.assessed level of material misstatement risk 重大错报风险的评估水平
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Jt2S 62.simall business 小规模企业
^^#A9AM JFfx9%Fq 63.accounting system
会计系统
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6]VTn- 64.test of control 控制测试
x>cu<,e$d\ sC>8[Jatd 65.walk-through test 穿行测试
C$8=HM3 Yh=Zn[U 66.communication 沟通
I,D=ixK sZc<h]L(g 67.flow chart 流程图
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t61O$x 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
qcqf9g lI9 3{!+> 70.substantive procedures 实质性程序
8MIHp[vm% +xMDm_TGLA 71.assertions 认定
Jy9&=Qh #]rw@c 72.esistence 存在
5gGr|d|( FwyPmtBj 73.occurrence 发生
c c:xT0Y zC7;Zj*k 74.completeness 完整性
Lxl?6wZ HO"(eDW6z 75.rights and obligations 权利和义务
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A`YSYt 76.valuation and allocation 计价和分摊
"='|c-x !T}`h' 77.cutoff 截止
ws=y*7$y ctf'/IZ5 78.accuracy 准确性
>a,w8 ^7 '2NeuK -KD 79.classification 分类
Js'|N%pi ^-DK<jZ^ 80.inspection 检查
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&y; 61wiXX"N 81.supervision of counting 监盘
{+!_; zzZ "QMHY\C 82.observation 观察
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8 _>R 'u[ 83.confirmation 函证
`| fF)kI 4WLB,<b} 84.computation 计算
}G]]0Oi2 7Ev~yY;N 85.analytical procedures 分析程序
kHJjdgV i+OyBDkJM! 86.vouch 核对
K~uoZ~_gA {2!.3<# 87.trace 追查
p0Vw@R= 74Lq!e3hMF 88.audit sampling 审计抽样
56fcifXz@ , =#'?>Kq 89.error 误差
;lGjj9we> wDn5|F}i& 90.expected error 预期误差
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C3|M\[*fp ur;8uv2o 92.sampling risk 抽样风险
=T[kGg8` 'Ic$p> 93.non- sampling risk 非抽样风险
C@xh$(y +ft?aB@ 94.sampling unit 抽样单位
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g@PhN<9 1|2X0Xm{ 95.statistical sampling 统计抽样
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9z\ qTI B7cXbUAQs 96.tolerable error 可容忍误差
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/N+B 97.the risk of under reliance 信赖不足风险
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T.qNtU% nP] ~8ViS 98.the risk of over reliance 信赖过度风险
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f! f"z96{zo 99.the risk of incorrect rejection 误拒风险
QHK$2xtq| 9mr99tA 100. the risk of incorrect acceptance 误受风险
E#J+.&2 <}G7#xg 101.working trial balance 试算平衡表
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;-d2mF g^=p)h3 102.index and cross-referencing 索引和交叉索引
>=wlS\:" O3Yv -># 103.cash receipt 现金收入
$Die~rPU k<m{Wp;- 104.cash disbursement 现金支出
/mmCqP G> "w$Us 105.bank statement 银行对账单
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nOL 106.bank reconciliation 银行存款余额调节表
S_WYU&8 Ve<l7U; 107.balance sheet date
资产负债表日
9|fg\C 7&E3d P 108.net realizable value 可变现净值
3s" Rv@ 5Osx__6 $t 109.storeroom 仓库
awGI|d o@vo,JU 110.sale invoice 销售发票
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}5\F <b^@Y 3V2"1Ic 112.positive confirmation request 积极式询证函
u`3J2,. qy"#XbBeV 113.negative confirmation request 消极式询证函
Bi9 S1p k68\ _ NUL 114.purchase requisition 请购单
J;HkR9<C #2s$dI 115.receiving report 验收报告
7?xTJN)G ;~3CuN8 116.gross margin 毛利
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\9 -r7*C:E 117.manufacturing overhead 制造费用
ZG3u >:WnCkbp 118.material requisition 领料单
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lHgis 119.inventory-taking 存货盘点
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u,I_p[`E J4&d6[40 121.stock certificate 股票
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R.-2shOE' q#$Al 123.entity 被审计单位
BagO0# A\X?Aq-^' 124.addressee of the audit report 审计报告的收件人
f%<kcM2 Bvb.N$G 125.unqualified opinion 无保留意见
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3nka$wA* 126.qualified opinion 保留意见
TCWy^8LA }rRf4te 127.disclaimer of opinion 无法表示意见
kZ~ 0fw- xM"k qRZ 128.adverse opinion 否定意见
rl"$6{Z} p~Di\AQ/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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