61.assessed level of material misstatement risk 重大错报风险的评估水平
C$1W+( _<F)G,= 62.simall business 小规模企业
!EhKg)y= -m%`Di!E 63.accounting system
会计系统
@i; )`k5b uwSSrT 64.test of control 控制测试
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65.walk-through test 穿行测试
TjEXR$:< ggx_h 66.communication 沟通
KaNs>[a8 nOL"6%q 67.flow chart 流程图
XH$r(@Z\7 kygw}|, N 68.reperformance of internal control 重新执行
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aKB- w&aZ 97{ 69.audit evidence
审计证据
-PE_q Z^ ZhA_d#qH 70.substantive procedures 实质性程序
aLGq<6Ja ujX;wGje 71.assertions 认定
_Ns EeKU zTw"5N 72.esistence 存在
`Zm6e!dH- Qw}1q!89 73.occurrence 发生
LnI *(F`NJ 3 74.completeness 完整性
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&9|~">{C _xp8*2~- 75.rights and obligations 权利和义务
'|zrzU= akzGJ3g 76.valuation and allocation 计价和分摊
WK>|IgK VWvSt C 77.cutoff 截止
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:-46"bP. 79.classification 分类
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;, G o[Jzx2A< 80.inspection 检查
KkA)p/ @owneSD qN 81.supervision of counting 监盘
3S:Lce'f h^yqrDyJ 82.observation 观察
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Ux( VI&x1C 83.confirmation 函证
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e#| 84.computation 计算
J~k9jeq9 esqmj#G 85.analytical procedures 分析程序
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D0r viO 86.vouch 核对
y>P+"Z.K%} aixX/se 87.trace 追查
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p+h$]CH 88.audit sampling 审计抽样
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Y#P|QF 91.population 总体
@%]A,\ t~) P1Lof\ 92.sampling risk 抽样风险
1UP=(8j/ E#B-JLMGl 93.non- sampling risk 非抽样风险
kJWg},-\ c{1;x)L 94.sampling unit 抽样单位
+xFn~b/ .A2$C|a* 95.statistical sampling 统计抽样
i}) s4%a )>iOj50n3 96.tolerable error 可容忍误差
\CL8~ k6(7G@@} 97.the risk of under reliance 信赖不足风险
nI\6aG?` 6>a6;[ 98.the risk of over reliance 信赖过度风险
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' |)O f!9i6 99.the risk of incorrect rejection 误拒风险
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*sU|jeO mlnF,+s 100. the risk of incorrect acceptance 误受风险
Y2u\~.;oq i+Z)` 101.working trial balance 试算平衡表
l|P"^;*zq \i%'M% 102.index and cross-referencing 索引和交叉索引
qO#3{kW uE-(^u 103.cash receipt 现金收入
c|&3e84U -50DGA,K6 104.cash disbursement 现金支出
j9p6rD ;M:AcQZ|_ 105.bank statement 银行对账单
G;Li!H /( Wq 106.bank reconciliation 银行存款余额调节表
yqT !A V(MYReaPC] 107.balance sheet date
资产负债表日
l4bytI{63 XB)D".\ 108.net realizable value 可变现净值
hsC T:1i "rv~I_zl 109.storeroom 仓库
Eb8pM>'qM U"PcNQy 110.sale invoice 销售发票
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A3jxjQ 111.price list 价目表
R'>!1\?Iq NJUKH1lIhR 112.positive confirmation request 积极式询证函
9LDv?kYr o?`FjZ6;x 113.negative confirmation request 消极式询证函
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|m| 114.purchase requisition 请购单
xe@1H\7: q~ H>rC(\ 115.receiving report 验收报告
iQ'*QbP'Z 5S~ H[>A" 116.gross margin 毛利
;J%:DD c4Ebre-Oa 117.manufacturing overhead 制造费用
SyWZOE%p 50,'z?-_ 118.material requisition 领料单
n6/Ous \TQZZ_Z 119.inventory-taking 存货盘点
>Bt82ibN HI.*xkBXl& 120.bond certificate 债券
pSs*Z6c)@ ARH~dN* C 121.stock certificate 股票
=RoG?gd{R spEdq} 122.audit report 审计报告
ci0A!wWD )(iv#;ByL 123.entity 被审计单位
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@@65t'3S u` pTFy 125.unqualified opinion 无保留意见
jLAEHEs u47<J?!Q 126.qualified opinion 保留意见
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5ZCu6A 127.disclaimer of opinion 无法表示意见
iq#{*:1 D6"=2XR4n 128.adverse opinion 否定意见
/bo}I-<2 h4Crq Yxa_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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