61.assessed level of material misstatement risk 重大错报风险的评估水平
\SN&G`o< ]Y%Vio 62.simall business 小规模企业
w\(.3W7 ukIQr/k 63.accounting system
会计系统
6N",-c *C5R}9O5 64.test of control 控制测试
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righH SO IHePmwK 65.walk-through test 穿行测试
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d@ i}-; 66.communication 沟通
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{{B%f. 67.flow chart 流程图
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d*jMZ%@uS : ]sUpO 69.audit evidence
审计证据
U@HK+C"M| )we}6sE" 70.substantive procedures 实质性程序
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[F spdvZU=} 72.esistence 存在
o9JMH.G $*AYcy7 73.occurrence 发生
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bsV/l `}(b2Hc> 75.rights and obligations 权利和义务
V#XppYU K%a%a6k` 76.valuation and allocation 计价和分摊
~Lm$i6E< luo 77.cutoff 截止
lwrCpD. jF0jkj1&/[ 78.accuracy 准确性
_I)U%?V+ g'H$R~ag 79.classification 分类
f|B=_p80 [Jogt#Fj ] 80.inspection 检查
n@C[@?D *VFf.aPwYi 81.supervision of counting 监盘
Y&S24aql *1v[kWa? 82.observation 观察
Tw""}|] g +3BBQ+x! 83.confirmation 函证
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84.computation 计算
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43mP]*=A YL]Z<%aKt 86.vouch 核对
mS~o?q-n U%<koD[, 87.trace 追查
iPd[l{85Z 7JEbH?lEN 88.audit sampling 审计抽样
|y0(Q V JT3-AAi[Z 89.error 误差
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P* lQRA ~yH?=:>U 90.expected error 预期误差
X~lVVBO ujlY!-GM 91.population 总体
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0`X]o'RxS %p2Sh)@M 93.non- sampling risk 非抽样风险
a0D%k: k5 {ys=Ndo8 94.sampling unit 抽样单位
gDQ1?N'8{t ~]nSSD)\ 95.statistical sampling 统计抽样
{]:7bV#JP DNr@u/>vB 96.tolerable error 可容忍误差
sg$rzT-S4 _#r+ !e 97.the risk of under reliance 信赖不足风险
a-=8xs' V:VO[e<e 98.the risk of over reliance 信赖过度风险
#vti+A~n,4 }+C2I 99.the risk of incorrect rejection 误拒风险
\l9qt5rS c_vqL$Dl 100. the risk of incorrect acceptance 误受风险
G/7cK\^u m 8aITd8 101.working trial balance 试算平衡表
5@+,Xh,H|t _*1`@ 102.index and cross-referencing 索引和交叉索引
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G#d{,3Gq1 103.cash receipt 现金收入
z^#;~I @M YVHm{A1b0 104.cash disbursement 现金支出
z([ v%zf n:yTeZ=-s4 105.bank statement 银行对账单
6]W=nAD Y8-86 *zC 106.bank reconciliation 银行存款余额调节表
\$*7 >`k |wH5sjT 107.balance sheet date
资产负债表日
59"UL\3 PIdikA 108.net realizable value 可变现净值
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1*9U1\z auK?](U 110.sale invoice 销售发票
l'/R&`-n g*03{l#P 111.price list 价目表
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8fU 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
e?JW #xX5,r0 114.purchase requisition 请购单
/v-6WSN U%q7Ai7 115.receiving report 验收报告
P<X\%_Iat 3?V_BUoON 116.gross margin 毛利
E4|jOz^j4\ OY;*zk 117.manufacturing overhead 制造费用
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? 62k^KO6Y 118.material requisition 领料单
c:<005\Bg pTPi@SBaP{ 119.inventory-taking 存货盘点
|iE50, [5G6VNh= 120.bond certificate 债券
`$,GzS ( b:lP%|7 121.stock certificate 股票
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V^3L3|k v"b+$* 123.entity 被审计单位
pA9+Cr!0Q i;/5Y'KZ 124.addressee of the audit report 审计报告的收件人
jQ2Ot < PsnWWj?c 125.unqualified opinion 无保留意见
oU056 3Z5D)zuc 126.qualified opinion 保留意见
iV'k}rXC jcuB 127.disclaimer of opinion 无法表示意见
^(vs.U^U< =e9>FWf> 128.adverse opinion 否定意见
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= _jLL_GD 查看《
注会考试《审计》中的128个英文单词(一) 》
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