61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
@ kv~2m 9CwtBil<#g 63.accounting system
会计系统
/03Wst xp3^,x;\X 64.test of control 控制测试
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q%A>q;l: #>~A-k) 66.communication 沟通
GYJ j$' :si&A;k 67.flow chart 流程图
8VG~n?y &l-d_dh 68.reperformance of internal control 重新执行
Imzh`SI, w0sy@OF 69.audit evidence
审计证据
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U 9$[MM*r 70.substantive procedures 实质性程序
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i r_bG+iw7p 71.assertions 认定
5\JV } 86qQ"=v 72.esistence 存在
"[z/\l8O t^6ams$ 73.occurrence 发生
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WmJH T51oNO%^ 74.completeness 完整性
,_7m<(/f wLO"[, 75.rights and obligations 权利和义务
=:R${F gLo&~|=L- 76.valuation and allocation 计价和分摊
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kIG b/#<::D ` 77.cutoff 截止
^pfM/LQ@ /K+;HAUTn 78.accuracy 准确性
kwS[,Qy\ Ew{N2 79.classification 分类
7n;a_Z0s$ \b)P4aL 80.inspection 检查
_ qQ slr>6o%W` 81.supervision of counting 监盘
">fRM=fl <X1[j9Qtv0 82.observation 观察
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iLqMSq %2G3+T8*x 84.computation 计算
> -fXn b3GTsX\2| 85.analytical procedures 分析程序
9]{Ss$W3x [c=![*}/ 86.vouch 核对
rX`fjS*C ^:O*Sx.CA 87.trace 追查
h=NXU9n%' -/7@ A 88.audit sampling 审计抽样
#fyY37- +}-cvM/* 89.error 误差
aH500 8L@@UUjr 90.expected error 预期误差
6p,}?6^ eo"XHP7ja 91.population 总体
p1z^i( oye/tEMG 92.sampling risk 抽样风险
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$'e $VxuaOTyVZ 93.non- sampling risk 非抽样风险
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u )%w |IWm:[H3 94.sampling unit 抽样单位
diw5h};W 8Tc:TaL 95.statistical sampling 统计抽样
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p )B5U0iIi 96.tolerable error 可容忍误差
TjctK [db@ <(~geN 97.the risk of under reliance 信赖不足风险
yN}<l% 4)N~*+~\h 98.the risk of over reliance 信赖过度风险
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-<S13 99.the risk of incorrect rejection 误拒风险
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<>`G0 100. the risk of incorrect acceptance 误受风险
# kmI#W"^ 23zR0z (L 101.working trial balance 试算平衡表
:\1vy5 _ .Ag)/Xm(? 102.index and cross-referencing 索引和交叉索引
Yd~Tzh V Z60 103.cash receipt 现金收入
@Z~0!VY 3\P/4GK) 104.cash disbursement 现金支出
V}G;oz&>) LkXF~ 105.bank statement 银行对账单
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d LFQPysC 106.bank reconciliation 银行存款余额调节表
7q^a@5f BG M""X_~&I" 107.balance sheet date
资产负债表日
072`i46 Fw"x4w 108.net realizable value 可变现净值
~eGtoEY pkA(\0E8 109.storeroom 仓库
!=+hU/e b=Q%Jxz? 110.sale invoice 销售发票
DTx>^<Tk 2FTJxSC 111.price list 价目表
?~~,?Uxw! \,b_8^ 112.positive confirmation request 积极式询证函
a^9}ceu? wQ9fPOm 113.negative confirmation request 消极式询证函
]<E\J+5K t*!Q9GC_ 114.purchase requisition 请购单
I [v~nY~l` hKp-" 115.receiving report 验收报告
!iGZo2LV Pexg"328 116.gross margin 毛利
sX=_|<[ Y3f2RdGl 117.manufacturing overhead 制造费用
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g{&YJ 118.material requisition 领料单
0-A@X>6bs [6a&9#[A 119.inventory-taking 存货盘点
k%ckV`y km!jxs 120.bond certificate 债券
kR(hUc1O ob>2SU[Y 121.stock certificate 股票
,7|2K &C5 ais"xm<V 122.audit report 审计报告
\RyW#[( X9n},}bJ" 123.entity 被审计单位
~G`(=\_0 =wX(a 124.addressee of the audit report 审计报告的收件人
5?4jD]Z ^T/d34A;SP 125.unqualified opinion 无保留意见
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$~l5LY 126.qualified opinion 保留意见
pD%Pg5p` VSa#X |z 127.disclaimer of opinion 无法表示意见
#a"gW,/K PaYsn *{}) 128.adverse opinion 否定意见
FOd)zU*L2 WMd5Y`y 查看《
注会考试《审计》中的128个英文单词(一) 》
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