61.assessed level of material misstatement risk 重大错报风险的评估水平
\5R>+[n! l4Q v$ 62.simall business 小规模企业
$*vj7V_ {^6<Ohe4j 63.accounting system
会计系统
m}GEx)Y D 2br~Vn0N 64.test of control 控制测试
c2Up<#t &d&nsQ 65.walk-through test 穿行测试
qY|NA)E)Bp mcLxX'c6<h 66.communication 沟通
g0Jy:`M eN-lz_..7 67.flow chart 流程图
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N3,yL 68.reperformance of internal control 重新执行
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审计证据
u%rB]a$/ 0=c:O 70.substantive procedures 实质性程序
~)%DiGW& ~_W>ND 71.assertions 认定
66MWOrr @W\H%VR 72.esistence 存在
Aj "SSX!L )ioIn`g^- 73.occurrence 发生
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?PDrj/: * 74.completeness 完整性
_Rey~]iJJ8 9<6Hs3|.! 75.rights and obligations 权利和义务
g%2twq_ 6I~{~YvB" 76.valuation and allocation 计价和分摊
Y"'k $jS- +e( (! 77.cutoff 截止
m`H9^w%W ) kK" 1\m 78.accuracy 准确性
4!0nM|~ o>oZh1/\T, 79.classification 分类
w"?E=RS C^!ej" 80.inspection 检查
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Ll'!aar, 81.supervision of counting 监盘
62{[)jt{ &$hT27A>k 82.observation 观察
kG|pM54:^ <]kifiN# 83.confirmation 函证
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6W C;.+ kE 84.computation 计算
~#V1Gunq <n|.Z-gF\ 85.analytical procedures 分析程序
>? ({ kU$M 8J. 86.vouch 核对
qD/FxR-! 8WRxM%gsH 87.trace 追查
Ehf3L |9 P'q ._U 88.audit sampling 审计抽样
%QKRl5RM- *r]Mn~3 89.error 误差
MtIhpTX NJTC+`Hm 90.expected error 预期误差
i=8){GX4 7z4u?>pne* 91.population 总体
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OGB _=68iDXm 92.sampling risk 抽样风险
7{:g|dX 1q(o3% 93.non- sampling risk 非抽样风险
HRZ3}8Qj @dp1bkU 94.sampling unit 抽样单位
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8/* 6&#- Hxzdxwz%$ 96.tolerable error 可容忍误差
sT"h)I)]* 3O!TVSo 97.the risk of under reliance 信赖不足风险
#3o]Qo[Sc C/je5 98.the risk of over reliance 信赖过度风险
yNu%D$6u7 mQ]wLPP{1 99.the risk of incorrect rejection 误拒风险
4yu ^cix( hV4\#K[ 100. the risk of incorrect acceptance 误受风险
^XQr`CqI M=aWL!nJ 101.working trial balance 试算平衡表
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pr(16P 8FY/57.W 103.cash receipt 现金收入
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TJqWSV=f )wwQv2E 104.cash disbursement 现金支出
,Cckp! 6 Kzd`|+?'`M 105.bank statement 银行对账单
'hM?J*m K?o} B 106.bank reconciliation 银行存款余额调节表
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;qF#!Kb5 107.balance sheet date
资产负债表日
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&JpFt^IHi 108.net realizable value 可变现净值
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w-o0 _,M:"3;Z 109.storeroom 仓库
uoe5@j2 VIxt;yE 110.sale invoice 销售发票
F+@E6I'g ' 1aU0< 111.price list 价目表
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sw) )2P4EEs[ 112.positive confirmation request 积极式询证函
@9QtK69 w*Gv#B9G 113.negative confirmation request 消极式询证函
_ .%\czO aQEMCWxZ 114.purchase requisition 请购单
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Y@S?0 *eO@<j? 116.gross margin 毛利
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rwlV\BU 117.manufacturing overhead 制造费用
X]Emz" qK4E:dD 118.material requisition 领料单
2b]'KiX :I5]|pt 119.inventory-taking 存货盘点
d/G P.d VT\o=3_ 120.bond certificate 债券
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*a@pZI0' 8IH&=3 123.entity 被审计单位
N2VF_[l SrN;S kS 124.addressee of the audit report 审计报告的收件人
=>hq0F4[; HB$*xS1 125.unqualified opinion 无保留意见
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%$z&<! 126.qualified opinion 保留意见
PiZt?r?5w| }B_n}<tjD 127.disclaimer of opinion 无法表示意见
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Lrz>0_Q 8kih81tx"U 查看《
注会考试《审计》中的128个英文单词(一) 》
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