61.assessed level of material misstatement risk 重大错报风险的评估水平
5?4jD]Z I)X33X, 62.simall business 小规模企业
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WJ$!W 63.accounting system
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OX)[?1m8 M&K'5G)7 64.test of control 控制测试
aUX.4#|% th(<S 65.walk-through test 穿行测试
Ny)!uqul* [CJr8Qn 66.communication 沟通
2p|[yZ *J] }bX 67.flow chart 流程图
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h>qUa ]l4#KI@ 68.reperformance of internal control 重新执行
ue{0X\[P< 3 ]}wZY0 69.audit evidence
审计证据
G4eY}3F7,4 hbv>Jjd 70.substantive procedures 实质性程序
0 lsX~d'W oefhJM!y 71.assertions 认定
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72.esistence 存在
zDO`w0N %-eags~sUC 73.occurrence 发生
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\ 74.completeness 完整性
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v,Yikf 75.rights and obligations 权利和义务
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'Db 76.valuation and allocation 计价和分摊
RZV6\j z tLP {q# 77.cutoff 截止
K7H`Yt VUaYK 78.accuracy 准确性
gIfl}Jat Lx:O Dd 79.classification 分类
BHh%3Q yY$:zc"J 80.inspection 检查
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p`| 81.supervision of counting 监盘
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y% m:,S1V_jl 82.observation 观察
q'%-8t DPE]<oM 83.confirmation 函证
D> |R.{ P=%'2BQ{{ 84.computation 计算
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U[Lb xu _: 85.analytical procedures 分析程序
'% $)"g]/# kFlq@['U 86.vouch 核对
&v\ 3~7X2}qU 87.trace 追查
O%.c%)4Xo yJJNr]oq 88.audit sampling 审计抽样
U!rhj&n O*dN+o 89.error 误差
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`G"W: 90.expected error 预期误差
[h>RO55e V9tG2mLf> 91.population 总体
'7UW\KEB[} al9L+ruR 92.sampling risk 抽样风险
mgk<PY %4/>7 aB]Y 93.non- sampling risk 非抽样风险
U&uop$/Cq J1Ay^*qRU 94.sampling unit 抽样单位
[4u.*oL& ([y 2x.kd 95.statistical sampling 统计抽样
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Dl2`b">u 96.tolerable error 可容忍误差
~9Nn8g6 gn>qd6P 97.the risk of under reliance 信赖不足风险
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6 ^Gc#D:zU 98.the risk of over reliance 信赖过度风险
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M( pDlU*& 99.the risk of incorrect rejection 误拒风险
FOA y'76p iB =R 100. the risk of incorrect acceptance 误受风险
#Ont1>T,G DM3W99PWA 101.working trial balance 试算平衡表
/T53"+7:0 &\Es\qVSf 102.index and cross-referencing 索引和交叉索引
qHT_,\l2 +=v6*%y"V 103.cash receipt 现金收入
^gY^I`"e6 sOegR5?; 104.cash disbursement 现金支出
k?%?EsR \^$g%a 105.bank statement 银行对账单
Oq-O|qJj +9MoKn=h 106.bank reconciliation 银行存款余额调节表
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资产负债表日
.d)X.cO ]m _<lRye 108.net realizable value 可变现净值
>l & N .DzFtc 109.storeroom 仓库
W$g<nhLK 9A@/5Z:v5W 110.sale invoice 销售发票
noali96J D<-MbK^S 111.price list 价目表
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N,Fmu ^EK]z8;| 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
bq mb|mD o5NV4= 115.receiving report 验收报告
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116.gross margin 毛利
Y[=X b z}'-gv\, 117.manufacturing overhead 制造费用
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Fj?gXc5{ 118.material requisition 领料单
eXN\w]GE gj(|#n5C 119.inventory-taking 存货盘点
<OQn|zU\ E}7@?o7u} 120.bond certificate 债券
|@6t"P ]@ G?p !*7N 121.stock certificate 股票
}XJA#@ TuF;>{~} 122.audit report 审计报告
9/?@2 3`%]3qd} 123.entity 被审计单位
4=BIYC"Lu fi|k) 124.addressee of the audit report 审计报告的收件人
>bwB+-l yL 8dgi"/[3 125.unqualified opinion 无保留意见
C;mcb$@ TBAF_$ 126.qualified opinion 保留意见
C:0Ra^i ?L K.",=\53 127.disclaimer of opinion 无法表示意见
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"S_t%m&R 128.adverse opinion 否定意见
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Rqr0>x 查看《
注会考试《审计》中的128个英文单词(一) 》
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