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
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Q sQnQ 63.accounting system
会计系统
QU4h8}$ 5}:-h> 64.test of control 控制测试
U}& 2k RwKdxK+; 65.walk-through test 穿行测试
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r, {,3>" 67.flow chart 流程图
-!q:p&c .}&`TU 68.reperformance of internal control 重新执行
OPwtV9% AZ0;3<FfLp 69.audit evidence
审计证据
ADS9DiX/ 1s%#$ 7 70.substantive procedures 实质性程序
V}bjK8$$ `q?8A3A 71.assertions 认定
>v:y?A, +s(HOq)b 72.esistence 存在
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73.occurrence 发生
Q7*SE%H }&/o'w2wY 74.completeness 完整性
o1Ph~|s*8 I2TaT(e\ 75.rights and obligations 权利和义务
%oq{L]C(rf |*:'TKzNS 76.valuation and allocation 计价和分摊
$@"l#vJPfc Gnf~u[T6 77.cutoff 截止
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K&bzDzd ` iEd\6EZ 79.classification 分类
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AJU`=uq oz AS[B6 80.inspection 检查
e^d0zl{ s8wmCzB~ 81.supervision of counting 监盘
Q?e*4ba DKne'3pH 82.observation 观察
1>*#%R?W g,}_G3[j0m 83.confirmation 函证
Id'X*U7Q ?,p;O 84.computation 计算
5Y.vJz EKA#|^Q:NX 85.analytical procedures 分析程序
,-izEr mFg<dTx0c8 86.vouch 核对
?kWC}k{ y<HO:kZ8` 87.trace 追查
Du`JaJI #z&&M"*a| 88.audit sampling 审计抽样
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YogW! hn^<;av= 89.error 误差
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91.population 总体
|o{:ZmzM \]%6|V 92.sampling risk 抽样风险
#.it]Nv{ mX\TD0$d 93.non- sampling risk 非抽样风险
|zR8rqBX; E}Y!O"CAV 94.sampling unit 抽样单位
l;JA8o\x z8QAo\_I( 95.statistical sampling 统计抽样
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6M 96.tolerable error 可容忍误差
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o /<HRwG\w 97.the risk of under reliance 信赖不足风险
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< ;ado0-VQi' 98.the risk of over reliance 信赖过度风险
4kG,*3&2 PE~G=1x3 99.the risk of incorrect rejection 误拒风险
VTG9$rQZ 94+KdHAo^M 100. the risk of incorrect acceptance 误受风险
dQ_!)f&w1 MOsl_^c 101.working trial balance 试算平衡表
zN!ZyI$nqP j:k[90 102.index and cross-referencing 索引和交叉索引
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j)#k)x 103.cash receipt 现金收入
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k*PA 104.cash disbursement 现金支出
^~G8?]w u:[vaBh91 105.bank statement 银行对账单
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X=hYB}}nu 106.bank reconciliation 银行存款余额调节表
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资产负债表日
Cz72?[6 kD*2~Z ?; 108.net realizable value 可变现净值
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6<*X 109.storeroom 仓库
+w.JpbQ& NXNY"r7~ 110.sale invoice 销售发票
rypTKT|U; /h*>P:i]. 111.price list 价目表
$4tWI O Sg6"WV{< 112.positive confirmation request 积极式询证函
c8L~S/t mMb'@ 113.negative confirmation request 消极式询证函
5$wpL(:R( JS*m65e 114.purchase requisition 请购单
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\'rP_I> T{Sb^-H#X 115.receiving report 验收报告
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q{XcXV 116.gross margin 毛利
'[C.|)" GFel(cx:K 117.manufacturing overhead 制造费用
O)ME"@r@: fcNL$U&-,i 118.material requisition 领料单
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/o[?D 119.inventory-taking 存货盘点
qW!]co @1DX 120.bond certificate 债券
^go7_y /C>wd 121.stock certificate 股票
^@qvl%j ?pn}s]*/ 122.audit report 审计报告
e XfZ5(na 5dB'&8DX 123.entity 被审计单位
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nG6Y<O` G8r``{C! 124.addressee of the audit report 审计报告的收件人
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]YD (N&lHLy 125.unqualified opinion 无保留意见
d!:6[7X6 l-ct?T_@ 126.qualified opinion 保留意见
hRty [ H&]gOs3So 127.disclaimer of opinion 无法表示意见
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!`j7#: _T2=J+"-Kp 128.adverse opinion 否定意见
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b X LL/4 ) 查看《
注会考试《审计》中的128个英文单词(一) 》
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