61.assessed level of material misstatement risk 重大错报风险的评估水平
nc|p ) K(,F~.< 62.simall business 小规模企业
N5b!.B x-w uk<9&{ 63.accounting system
会计系统
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!DK %M|hA#04vZ 64.test of control 控制测试
j HJ`,# 8c^TT& 65.walk-through test 穿行测试
,wAF:7' *YuF0Yt 66.communication 沟通
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67.flow chart 流程图
vT,AMja VQ9/Gxdeo 68.reperformance of internal control 重新执行
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eh\j 69.audit evidence
审计证据
Vb]=B~ ^` %^1V4 70.substantive procedures 实质性程序
JO6)-U$7UG ok\vQs(a 71.assertions 认定
z/@slT Od,qbU4O 72.esistence 存在
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73.occurrence 发生
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~ty) 74.completeness 完整性
S k\K4 t)$:0 75.rights and obligations 权利和义务
h^(*Tv-! dn$!& 76.valuation and allocation 计价和分摊
y,,dCca EaY?aAuS: 77.cutoff 截止
<FkFs{(t mLLDE;7|} 78.accuracy 准确性
V#gK$uv ^KT Y? 79.classification 分类
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80.inspection 检查
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u ['tY4$L( 81.supervision of counting 监盘
^EQ<SCh =|y9UlsD 82.observation 观察
B7E:{9l~s{ i#Bf"W{F 83.confirmation 函证
YWO)HsjP 9W1YW9rL 84.computation 计算
ag;pN*z ~/iKh11 85.analytical procedures 分析程序
FxWS V| Z #rQ2gx4 86.vouch 核对
u(F_oZ~ ZI}F om< 87.trace 追查
paE[rS\ Ee%%d 88.audit sampling 审计抽样
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89.error 误差
RmeD$>7 |a`Sc% 90.expected error 预期误差
k1Y ? ,pQZ@I\z 91.population 总体
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!/a$ 92.sampling risk 抽样风险
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B 93.non- sampling risk 非抽样风险
g63(E,;;J s.QwSbw-g 94.sampling unit 抽样单位
=M[bnq*\ lc1(t:"[ 95.statistical sampling 统计抽样
hPkWCoQpq }"P|`"WW 96.tolerable error 可容忍误差
M@H;pJ+B oC: {aK6\ 97.the risk of under reliance 信赖不足风险
aU "8{ ;oKZ!ND 98.the risk of over reliance 信赖过度风险
Sc1 8dC0 {{D)YldtA 99.the risk of incorrect rejection 误拒风险
:vqgGKml$ Zd}9O jz5 100. the risk of incorrect acceptance 误受风险
N06OvU2>xU `O!X(( 101.working trial balance 试算平衡表
17[3/m8a )D5"ap]fX 102.index and cross-referencing 索引和交叉索引
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+yH7v5W 103.cash receipt 现金收入
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q# ~"&|W'he[ 104.cash disbursement 现金支出
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NED5 105.bank statement 银行对账单
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o 106.bank reconciliation 银行存款余额调节表
Ng2@z<>. p;59? 107.balance sheet date
资产负债表日
^w@%cVh t?x<g <PJ4 108.net realizable value 可变现净值
Sw8]EH6 :bu/^mW[ 109.storeroom 仓库
T@:Wp4>69 L_uVL#To 110.sale invoice 销售发票
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9N%We|L,c hz;G$cuEE 112.positive confirmation request 积极式询证函
{W=%U|f qo90t{|c 113.negative confirmation request 消极式询证函
mPtZO*Fc ,.83m%i 114.purchase requisition 请购单
['X]R:3h 6Z6'}BDP 115.receiving report 验收报告
B:;pvW] 8>2.UrC 116.gross margin 毛利
|+FubYf?$ HZzD VCU 117.manufacturing overhead 制造费用
<CYd+! ( L%*!`TN 118.material requisition 领料单
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119.inventory-taking 存货盘点
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\Xt7`I< 120.bond certificate 债券
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]=\N: 7 S#J>* 121.stock certificate 股票
#zv3b[@ 2\A$6N;_ 122.audit report 审计报告
R[h9"0Y^ axv>6k 123.entity 被审计单位
d6?j`~[7#- uB]7G0g: 124.addressee of the audit report 审计报告的收件人
|C;=-| Z58X5" 125.unqualified opinion 无保留意见
67JA=,EE fnjPSts0 126.qualified opinion 保留意见
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D} 127.disclaimer of opinion 无法表示意见
U2tV4_ e _UMg[Um 128.adverse opinion 否定意见
}WC[$Y_@ &=@IzmA 查看《
注会考试《审计》中的128个英文单词(一) 》
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