61.assessed level of material misstatement risk 重大错报风险的评估水平
kW/ksz0) 2poU\|H 62.simall business 小规模企业
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ciR!N] E>7%/TIl 63.accounting system
会计系统
{O!fV<Vx 9 (T`x-wTl 64.test of control 控制测试
oM< &4F 2f~s$I&l# 65.walk-through test 穿行测试
9Uk9TG 5 U;{VL! 66.communication 沟通
D{G#|&; zM)o^Fn2 67.flow chart 流程图
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rL ~}TVM%0RTq 68.reperformance of internal control 重新执行
I@x*> 3EzI~Zsx 69.audit evidence
审计证据
A}oR,$D- .0s/O 70.substantive procedures 实质性程序
'rd{fe_g! {qh`8 71.assertions 认定
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6uw=;o `#9ZP 72.esistence 存在
eQYW>z'%, 2>s:wABb / 73.occurrence 发生
gE8>5_R| sg9ZYWcL 74.completeness 完整性
p%,JWZ[ 1FY^_dvH 75.rights and obligations 权利和义务
f5`exfdHE zJ@f {RWZa 76.valuation and allocation 计价和分摊
)|2g#hH5 iaPY>EP1 77.cutoff 截止
beO*| <hS >L1ZSr 78.accuracy 准确性
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aUC 79.classification 分类
#<l;YT8 ,9q5jOnk 80.inspection 检查
PRf2@0ZV !5p01]7 81.supervision of counting 监盘
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l hq ^8We}bs-c 82.observation 观察
o>j3<#? <4Ujk8Zj 83.confirmation 函证
R#Ss_y b/2t@VlL 84.computation 计算
|ss_< VE{t]>*-u 85.analytical procedures 分析程序
03{e[#6 !o>/gI` 86.vouch 核对
UG1^G07s |%TH|?kB 87.trace 追查
Is%-r.i Jd)|==yD 88.audit sampling 审计抽样
E#ti 80 p7+W2m 89.error 误差
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$S 91.population 总体
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%tLJ &{l?j>|TM 92.sampling risk 抽样风险
E[e '' -_A0<A . 93.non- sampling risk 非抽样风险
t[0gN:s n802!d+Tn 94.sampling unit 抽样单位
o- GHAQ 'N'EC`R 95.statistical sampling 统计抽样
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v@ C3WqUf<8`{ 96.tolerable error 可容忍误差
u'P@3'P ar>S_VW* 97.the risk of under reliance 信赖不足风险
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V:J9 +=;F vb 98.the risk of over reliance 信赖过度风险
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es9 99.the risk of incorrect rejection 误拒风险
uiO8F*,!&r )I`B+c: 100. the risk of incorrect acceptance 误受风险
s _p?3bKu X[|-F3o 101.working trial balance 试算平衡表
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Y9Pu 102.index and cross-referencing 索引和交叉索引
:Q!U;33aG >L5[dkg% 103.cash receipt 现金收入
; v>2z!M *7DQ#bD 104.cash disbursement 现金支出
X_O(j!h o{nBtxZ" 105.bank statement 银行对账单
lYD-U8 qKZ~)B j 106.bank reconciliation 银行存款余额调节表
l.Qj?G 2;U(r:] 107.balance sheet date
资产负债表日
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Q+= 108.net realizable value 可变现净值
beN0?G %A:<rO85o 109.storeroom 仓库
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B1)!5Z lc#su$xR> 110.sale invoice 销售发票
S'vrO}yU 'I\bz;VT 111.price list 价目表
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0P&rTtU6 112.positive confirmation request 积极式询证函
$oe:km1-D *)H?d 113.negative confirmation request 消极式询证函
l<! ?`V6} >t 3%-Kc 114.purchase requisition 请购单
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$hn#T#J3 115.receiving report 验收报告
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116.gross margin 毛利
iO>2#p8$NR $yLsuqB} 117.manufacturing overhead 制造费用
Vw<=& w #K ^4h/6^b0c 118.material requisition 领料单
?tV $o,11 #-Ehg4W 119.inventory-taking 存货盘点
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Y\-sl^ %F]4)XeW-+ 120.bond certificate 债券
MCjf$pZN] q%2cx@c 121.stock certificate 股票
Pur~Rz\\ 6;"jq92in* 122.audit report 审计报告
9jCn|+ U#G0 123.entity 被审计单位
CcG{+-=H) Uf1i"VY 124.addressee of the audit report 审计报告的收件人
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N/4`afiV. 125.unqualified opinion 无保留意见
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X ;r B2Q H] 126.qualified opinion 保留意见
GNgPf"}K *G7/ 127.disclaimer of opinion 无法表示意见
6f v{?0| ,-rOfk\u 128.adverse opinion 否定意见
Oc}4`?oy<O ,73J# 查看《
注会考试《审计》中的128个英文单词(一) 》
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