61.assessed level of material misstatement risk 重大错报风险的评估水平
sM MtU@<x Cp/f18zO 62.simall business 小规模企业
\~A qA!)6 xE;O =mI 63.accounting system
会计系统
;PC! ssLswb 64.test of control 控制测试
vVSDPlN; -t S\ 65.walk-through test 穿行测试
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)aGSZ1`/ 66.communication 沟通
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67.flow chart 流程图
2<B'PR-??y 3%5YUG@ 68.reperformance of internal control 重新执行
hT 1JEu %H\J@{f 69.audit evidence
审计证据
DFWO5Y_ Wgh@X B 70.substantive procedures 实质性程序
5\z<xpJ uU3A,-{- 71.assertions 认定
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R$RHl' 72.esistence 存在
HdxP:s.T 'o}[9ZBjn 73.occurrence 发生
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za'25 4zS0kk;+ 74.completeness 完整性
;DK%!."% K [DpH& 75.rights and obligations 权利和义务
}r@dZBp: e^\e;>Dh> 76.valuation and allocation 计价和分摊
hm73Zy ~5&4s 77.cutoff 截止
]87BP%G xA(z/% 78.accuracy 准确性
~C%I'z' {>1FZsR49t 79.classification 分类
?< b{ @T\n@M] 80.inspection 检查
#}y8hzS$ JXJ+lZmsz 81.supervision of counting 监盘
I)'bf/6? ?MRY*[$ 82.observation 观察
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$0(bz 83.confirmation 函证
cw!,.o%cD *KvD$(ny 84.computation 计算
Su,:f_If, iWD|F- 85.analytical procedures 分析程序
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&G~] 86.vouch 核对
;B=aK"\ DO80HS3ZD 87.trace 追查
zw+aZDcV( =p'+kS+ 88.audit sampling 审计抽样
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5 \i_E}Ii0 89.error 误差
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s"2F 90.expected error 预期误差
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WSHPhhM GV Xdyi 92.sampling risk 抽样风险
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`385 GHGyeqNM 93.non- sampling risk 非抽样风险
]Orx%8QS! =Hd yra 94.sampling unit 抽样单位
PoF3fy%. 7_i8'(`` 95.statistical sampling 统计抽样
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~ 96.tolerable error 可容忍误差
GjhTF| d5m-f/ 97.the risk of under reliance 信赖不足风险
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NIzI]~ T-%=tY+- 98.the risk of over reliance 信赖过度风险
!B3TLeh )SmnLvL 99.the risk of incorrect rejection 误拒风险
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m=q 100. the risk of incorrect acceptance 误受风险
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qG6s.TcG zi-_ l 102.index and cross-referencing 索引和交叉索引
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FU C27:tyV 103.cash receipt 现金收入
)]1hN;Nz bT.q@oU 104.cash disbursement 现金支出
y'_8b=* -@#w) 105.bank statement 银行对账单
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at!Tt9 ]1!" q40)] 106.bank reconciliation 银行存款余额调节表
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" OH\^j1x9I 107.balance sheet date
资产负债表日
AYbO~_a\N GDxv2^4 108.net realizable value 可变现净值
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sasurR|; 109.storeroom 仓库
|u&cN-}C d fM;,9 110.sale invoice 销售发票
L|'^P3#7` So aqmY;+ 111.price list 价目表
Vx_33";S\ ,S-h~x 112.positive confirmation request 积极式询证函
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@8B6 KrE'M 113.negative confirmation request 消极式询证函
X06Lr!-% 8 t5kou]h 114.purchase requisition 请购单
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xCo{U= 115.receiving report 验收报告
m^_=^z+ gfQ?k 116.gross margin 毛利
ukWn@q* z:,PwLU 117.manufacturing overhead 制造费用
Lzq/^&sc( 3'4+3Xo 118.material requisition 领料单
Zl9@E;|= w_(3{P[Iz 119.inventory-taking 存货盘点
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5C'9 V TekUY m!G 121.stock certificate 股票
#4^d#Gj >@YefNX6 122.audit report 审计报告
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Y%3 123.entity 被审计单位
&|hK79D Wc3z7xK1@ 124.addressee of the audit report 审计报告的收件人
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$M 125.unqualified opinion 无保留意见
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ayAP jJ,_-ui 126.qualified opinion 保留意见
fO*jCl QZ a.c 127.disclaimer of opinion 无法表示意见
'/W$9jm ++0)KSvw 128.adverse opinion 否定意见
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vG 6%v9o?:~l 查看《
注会考试《审计》中的128个英文单词(一) 》
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