61.assessed level of material misstatement risk 重大错报风险的评估水平
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F*|E_ RCSG.*% %I 62.simall business 小规模企业
Wp"+\{@) IvFxI#.ju 63.accounting system
会计系统
X\:;A { )_eEM1 64.test of control 控制测试
u:Fa1 !4JR UMN3.-4K# 65.walk-through test 穿行测试
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66.communication 沟通
);o2eV 8LI,'XZ 67.flow chart 流程图
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38 y3^<rff3Gc 68.reperformance of internal control 重新执行
5hN`}Ve {k4)f ad\ 69.audit evidence
审计证据
uHj"nd13 nKI]f`P7 70.substantive procedures 实质性程序
N8!V%i? ),ur!v 71.assertions 认定
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IoP zq1je2DB 72.esistence 存在
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_#Yttu 73.occurrence 发生
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V\$'3(* 74.completeness 完整性
$on"@l%U 3K2B7loD)~ 75.rights and obligations 权利和义务
ws1io. dux.Z9X? 76.valuation and allocation 计价和分摊
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_ N`3q54_$ 77.cutoff 截止
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]_!5g3VQh 78.accuracy 准确性
z l?Gd4 Ass : 79.classification 分类
@d&(*9Y Q&j-a;L 80.inspection 检查
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a4SfbQS 81.supervision of counting 监盘
;gS)o#v0 0 &M~lJ 82.observation 观察
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)RM 83.confirmation 函证
/V-uo(n< . =geopktpf 84.computation 计算
c`S`.WID dY=]ES}` 85.analytical procedures 分析程序
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21uB 6T"4<w[ 86.vouch 核对
9:DT+^BB >A5*=@7bY? 87.trace 追查
#`Af J,iS<lV_ 88.audit sampling 审计抽样
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{}.M(nPtv; QZwUv<* 91.population 总体
(,nQ7,2EX !4.VK-a9V% 92.sampling risk 抽样风险
6zbqv 6 ]>vC.iYp 93.non- sampling risk 非抽样风险
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2:5Go 94.sampling unit 抽样单位
0tz7^:|D +56N}MAs 95.statistical sampling 统计抽样
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q DT;n)7+, 96.tolerable error 可容忍误差
^LI\W'K PHAM(iC&D 97.the risk of under reliance 信赖不足风险
PiwMl)E|! qjr:(x / 98.the risk of over reliance 信赖过度风险
1k)31GEQw aB_~Vh 99.the risk of incorrect rejection 误拒风险
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Y1 plNoI1st 100. the risk of incorrect acceptance 误受风险
g5&ZXA HNUpgNi 101.working trial balance 试算平衡表
"?*B2*|}` 3<XP/c"; 102.index and cross-referencing 索引和交叉索引
H*.v*ro9_ .8%&K0 103.cash receipt 现金收入
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/"!J6(e 105.bank statement 银行对账单
O#_\@f#[ MZrLLnl6\ 106.bank reconciliation 银行存款余额调节表
*/_$' /qV 7+NBcZuG9 107.balance sheet date
资产负债表日
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m$.7) 24 2tw3 =) 109.storeroom 仓库
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ANXM {^@vCBE+ 110.sale invoice 销售发票
mI,a2wqi oA* 88c+{f 111.price list 价目表
2^X<n{0N) !#Pr'm/,mu 112.positive confirmation request 积极式询证函
]."t iBPIj;, 113.negative confirmation request 消极式询证函
,Mr_F^| Z!+n/ D-1 114.purchase requisition 请购单
3^Q;On| Pk3b#$+E 115.receiving report 验收报告
wzj:PS L9]y~[R: 116.gross margin 毛利
6Z@?W v8"Zru 117.manufacturing overhead 制造费用
/EW=OZ/ D!DL6l` 118.material requisition 领料单
\ nUJ)w M?00n< vM 119.inventory-taking 存货盘点
2Rqpok4 wii.0~p 120.bond certificate 债券
s7(1|}jh *x/H 121.stock certificate 股票
(GoxiX l vkLKzsN' ] 122.audit report 审计报告
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Sa-" G` 123.entity 被审计单位
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n _oHxpeM 124.addressee of the audit report 审计报告的收件人
nGM;|6x"8| @rv)J[7Y& 125.unqualified opinion 无保留意见
Doe:m#aNj 12V-EG i 126.qualified opinion 保留意见
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m8{yh L=@8Zi!2< 127.disclaimer of opinion 无法表示意见
O!'gylj/ Y%!k'\n[2 128.adverse opinion 否定意见
4nXemU= kpRk.Q* 查看《
注会考试《审计》中的128个英文单词(一) 》
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