61.assessed level of material misstatement risk 重大错报风险的评估水平
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9/ 62.simall business 小规模企业
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pL'+sW 63.accounting system
会计系统
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2df v+2t;PJd2 64.test of control 控制测试
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{5zg 65.walk-through test 穿行测试
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bu r0?q 66.communication 沟通
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H =I9RM9O< 67.flow chart 流程图
*1b)Va8v* )1!*N)$ 68.reperformance of internal control 重新执行
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lxD~[e 69.audit evidence
审计证据
1A\N$9Dls fnO>v/&B 70.substantive procedures 实质性程序
GZqy.AE, >*goDtTjp 71.assertions 认定
V> @+&q eB*0}) 72.esistence 存在
_0e;&2') 8d"Ff 73.occurrence 发生
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74.completeness 完整性
},G5!3 iyf vcKO 75.rights and obligations 权利和义务
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-|A`+1-R+ R<x~KJ11c 77.cutoff 截止
Vq<\ixRi 6w:M_tDM 78.accuracy 准确性
hE>%LcP %oE3q>S$en 79.classification 分类
W~FM^xR?p mXXU{IwUe 80.inspection 检查
wLz@u$u? KI{B<S3*Z 81.supervision of counting 监盘
:NPnwX8w i_6 Y6 82.observation 观察
6#/v:;bF #Z]l4d3{T 83.confirmation 函证
`8D}\w<eI =Hwlo! 84.computation 计算
1MnT*w "WE*ED 85.analytical procedures 分析程序
=;?afUj HTU?hbG( 86.vouch 核对
&`IC3O5 wXnluE 87.trace 追查
m3i+b TmIw?#q^ 88.audit sampling 审计抽样
^6(Nu|6\@ #?EmC]N7 89.error 误差
R9`37(c9+ R-V4Ju[: 90.expected error 预期误差
UiLiy?EJ n6]8W^g 91.population 总体
!O}^ Y H!yqIh 92.sampling risk 抽样风险
$(8CU$gi= ic(`E v 93.non- sampling risk 非抽样风险
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r0fxEYze& 94.sampling unit 抽样单位
?(d<n xaG( 3 95.statistical sampling 统计抽样
\=NS@_t, 5b5Hc Inu 96.tolerable error 可容忍误差
Ri mz~}+ 5:sk&0:@U 97.the risk of under reliance 信赖不足风险
--chU5 5.3=2/ 98.the risk of over reliance 信赖过度风险
7lH3)9G; \x9.[?;=e 99.the risk of incorrect rejection 误拒风险
u?B9zt%$-m Qt`;+N( 100. the risk of incorrect acceptance 误受风险
zt|DHVy VW/ICX~"d 101.working trial balance 试算平衡表
l" P3lKS "|KhqV=?v 102.index and cross-referencing 索引和交叉索引
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a ?6T\uzL +% 103.cash receipt 现金收入
Z& W*@(dX ]5Mq^@mD' 104.cash disbursement 现金支出
f5ttQ&@FF 'NYW`, 105.bank statement 银行对账单
]w;!x7bU( f\U(7)2 106.bank reconciliation 银行存款余额调节表
M!)~h<YL 3yw`%$d5 107.balance sheet date
资产负债表日
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x[ 0 )~[rb<:)b 109.storeroom 仓库
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4sq^|2 110.sale invoice 销售发票
sRkPXzK Yw_^]:~ 111.price list 价目表
D(&XmC[\Y VkJBqRzBOa 112.positive confirmation request 积极式询证函
T1[B*RwC k(23Zt] 113.negative confirmation request 消极式询证函
A$o7<Hx dlJc~| 114.purchase requisition 请购单
eWWtMnq UsQh+W"? 115.receiving report 验收报告
fIwG9cR '74*-yd 116.gross margin 毛利
I:Q3r"1 >,}SP; 117.manufacturing overhead 制造费用
fuao*L] e` {F7rd: 118.material requisition 领料单
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# ;3v4P 8RaRXnJ 120.bond certificate 债券
KzWqHq P?/Mrz 121.stock certificate 股票
m[8?d~ 9[,+4&wX7 122.audit report 审计报告
O3~7 n>k 1D 123.entity 被审计单位
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:]14> gPqdl6#c 124.addressee of the audit report 审计报告的收件人
/k^!hI"4c h"ZR`?h 125.unqualified opinion 无保留意见
Mp,aQ0bNS y1Op Z 126.qualified opinion 保留意见
>& `;@ZOH !5* 127.disclaimer of opinion 无法表示意见
S\<nCkE^ T7#}&> 128.adverse opinion 否定意见
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h/Y$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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