61.assessed level of material misstatement risk 重大错报风险的评估水平
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rMl +j{(NwsX 62.simall business 小规模企业
$TfB72 /v^'5j1o 63.accounting system
会计系统
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_) hw,nA2w\ 64.test of control 控制测试
Tf~eH!~0 hs[x\:})/ 65.walk-through test 穿行测试
>MJ#|vO XVkw/l 66.communication 沟通
+N=HI1^54R Kf1J;*i|\ 67.flow chart 流程图
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M9v \o}T0YX 69.audit evidence
审计证据
E{EO9EI ~4khIz 70.substantive procedures 实质性程序
QuqznYSY{ )O" E#% 71.assertions 认定
tBbOxM m0 @Wc5r# 72.esistence 存在
N]w_9p~=1 kh9'W<tE 73.occurrence 发生
][wb4$2 KEtV 74.completeness 完整性
Vf;&z$D{r "aOs#4N 75.rights and obligations 权利和义务
AY{KxCrb^ >*RU:X 76.valuation and allocation 计价和分摊
<Cv(@A-> sSZ)C|Q 77.cutoff 截止
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jd](m:eG 78.accuracy 准确性
HwHF8#D*l 3Rc*vVnI 79.classification 分类
aOH|[ N[po)}hp 80.inspection 检查
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IN|cv= x="Wqcnj{ 81.supervision of counting 监盘
!l9{R8m>eJ ^ +SE_ -+] 82.observation 观察
/?eVWCR O;H6`JQ 83.confirmation 函证
+4s]#{mP i)?7+<X 84.computation 计算
Qs elW] .\ ;'>qy 85.analytical procedures 分析程序
j(=w4Sd_W Ipk;Nq 86.vouch 核对
,WRm{v0f^ M76p=* 87.trace 追查
A`n>9|R #7i*Diqf9 88.audit sampling 审计抽样
lS4r pbU_ I8Aq8XBw 89.error 误差
4rU/2}.q } ?j5V 90.expected error 预期误差
w*-42r3,' C^L+R7 91.population 总体
~[HzGm% J!2Z9<q5 92.sampling risk 抽样风险
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~jh 2!{D~Gfl= 93.non- sampling risk 非抽样风险
yp#!$+a} (xHmucmwp 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
zMsup4cl )2&3D"V 96.tolerable error 可容忍误差
V4[-:k "+(|]q"W 97.the risk of under reliance 信赖不足风险
aKDY_D $G".PWc 98.the risk of over reliance 信赖过度风险
lU{)%4e` q&25,zWD 99.the risk of incorrect rejection 误拒风险
*?FVLE GbSCk}> 100. the risk of incorrect acceptance 误受风险
rYb5#aT[ .nPOjwEx&Y 101.working trial balance 试算平衡表
}u_D{ bz w:5?ofC 102.index and cross-referencing 索引和交叉索引
ON,[!pc 'Aq^ z%| 103.cash receipt 现金收入
5#GMp 5W&L6.J}+ 104.cash disbursement 现金支出
I0m7;M7 P 2:38CdkYp 105.bank statement 银行对账单
BJjic% V dKzG,/1W[m 106.bank reconciliation 银行存款余额调节表
5T x4u%g |'h(S| 107.balance sheet date
资产负债表日
_4by3?<c B!wN%>U 108.net realizable value 可变现净值
|p:4s"NT )ros-dp` 109.storeroom 仓库
,Kv6!ib6Q Uu_qy(4 110.sale invoice 销售发票
p*Z<DEh# }j/\OY _& 111.price list 价目表
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&qx/ZT 112.positive confirmation request 积极式询证函
H8eEBMGo |{#St-!-7 113.negative confirmation request 消极式询证函
@Tu`0=8 ~su>RolaX 114.purchase requisition 请购单
//&3{B ?MH=8Cl1w 115.receiving report 验收报告
k=s^-Eiu ctP+ECH 116.gross margin 毛利
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o@)Fy51DD ^T&{ORWz 118.material requisition 领料单
Va?]:Q m6i ,xn 119.inventory-taking 存货盘点
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~/Zr 120.bond certificate 债券
y4kn2Mw; I'5[8 121.stock certificate 股票
Ae2N"%Ej /nO_e 122.audit report 审计报告
v?He]e' >g$iO`2 123.entity 被审计单位
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' ?8O5%IrJ 124.addressee of the audit report 审计报告的收件人
L(3&,!@ z};|.N} 125.unqualified opinion 无保留意见
/we]i1-9 cxR.:LD} 126.qualified opinion 保留意见
ef'kG"1 }1 O"?6 127.disclaimer of opinion 无法表示意见
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&QG 128.adverse opinion 否定意见
,1I-%6L `oMZ9Gq2E 查看《
注会考试《审计》中的128个英文单词(一) 》
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