61.assessed level of material misstatement risk 重大错报风险的评估水平
K{/i2^4 f:&JKB)N 62.simall business 小规模企业
r"h09suZBW 3ej237~F,L 63.accounting system
会计系统
7z1@XO<D p}1gac_c 64.test of control 控制测试
7sOAaWx JQ0Z%;" 65.walk-through test 穿行测试
/}>8|#U3y YjTr49Af0 66.communication 沟通
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67.flow chart 流程图
|gP) lR &&P9T/Zks 68.reperformance of internal control 重新执行
*<:X3|3E 8w:mL^6x 69.audit evidence
审计证据
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V61oK 70.substantive procedures 实质性程序
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+|A H,w8+vZ4\ 71.assertions 认定
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=5B5 72.esistence 存在
\EoE/2"< -p)`o b- 73.occurrence 发生
`Kf@<= $poIWJM c 74.completeness 完整性
TsoxS/MI" $#s5y~z 75.rights and obligations 权利和义务
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t,5o5 76.valuation and allocation 计价和分摊
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k# Ho7rS& 77.cutoff 截止
m]MR\E5]By jFe8s
@7 78.accuracy 准确性
>TCit1yD ">t^jt{ 79.classification 分类
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[c 80.inspection 检查
XfVdYmii H@wjZ;R 81.supervision of counting 监盘
4vG-d)"M2 exiu;\+j 82.observation 观察
H.{F
w j4 M*3G 83.confirmation 函证
x
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F e#h&Xa 84.computation 计算
,~Xe#eM F#<:ZByjJ@ 85.analytical procedures 分析程序
\{ QH^ 'h6G"=+ 86.vouch 核对
eF{uWus 5p!{#r6m 87.trace 追查
ll$mRC a1I-d=] 88.audit sampling 审计抽样
?;P6#ByR 44P [P{y 89.error 误差
AhOBbss]q Vfy@?x=
& 90.expected error 预期误差
[3-u7Fx! Y]`=cR`/" 91.population 总体
D60quEe3% l}^ziY! 92.sampling risk 抽样风险
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jJ<&!= 93.non- sampling risk 非抽样风险
@Nh}^D >j ]$s)6)kW 94.sampling unit 抽样单位
z-We>KX |-\anby< 95.statistical sampling 统计抽样
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}B 96.tolerable error 可容忍误差
[O_5`X9| X4hz\={ 97.the risk of under reliance 信赖不足风险
^znUf4N1 K*Ba;"Ugeg 98.the risk of over reliance 信赖过度风险
A#I&&qZ ~$4(|Fq/ 99.the risk of incorrect rejection 误拒风险
?OnL,y| CXoiA"P 100. the risk of incorrect acceptance 误受风险
_7:Bxx4B Rh"O$K~ 101.working trial balance 试算平衡表
B:v_5e\f@ b&h'>( 102.index and cross-referencing 索引和交叉索引
B!quj!A ;rL1[qwk 103.cash receipt 现金收入
DQ
= { Wkk(6gS, 104.cash disbursement 现金支出
ZyNgG9JL] H'!OEZ 105.bank statement 银行对账单
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P6> C+T1 106.bank reconciliation 银行存款余额调节表
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S m=ln)G= 107.balance sheet date
资产负债表日
}+/Vk Nes|4Z< 108.net realizable value 可变现净值
r 56~s5A s1W n.OGR4 109.storeroom 仓库
b+whZtNk7 qrw*?6mSQ 110.sale invoice 销售发票
;t9_*)[ 4|\M`T 111.price list 价目表
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Er@x
rhH 112.positive confirmation request 积极式询证函
{ GCp5 & }j;SK5 113.negative confirmation request 消极式询证函
`/R. 5;$| m !<FlEkN 114.purchase requisition 请购单
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4`oKvL9 .,S`VNU 116.gross margin 毛利
n?OMfx `]GL3cIh: 117.manufacturing overhead 制造费用
Y~^R^J J#@+1 Nt 118.material requisition 领料单
mz<,nR\ A9ld9
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A-myY30 aG =6(ec.
120.bond certificate 债券
n'pJl U5cbO{\3I 121.stock certificate 股票
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'" d<=!*#q;o 122.audit report 审计报告
mhU=^/X wt@TR~a 123.entity 被审计单位
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N 124.addressee of the audit report 审计报告的收件人
G1zP^ogk 6_yat
q5c 125.unqualified opinion 无保留意见
-3d`e2^&} bY,dWNS: 126.qualified opinion 保留意见
P$h) Y _N|AI"sj. 127.disclaimer of opinion 无法表示意见
^P [#YO #]Do_Z 128.adverse opinion 否定意见
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ca0vN^Ji 查看《
注会考试《审计》中的128个英文单词(一) 》
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