61.assessed level of material misstatement risk 重大错报风险的评估水平
y[[f?rxz> c_c]0Tm 62.simall business 小规模企业
pxjN\q +Q_(wR"FS 63.accounting system
会计系统
6l&m+!i q"ba~@<BEl 64.test of control 控制测试
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F#4N 65.walk-through test 穿行测试
*zeY<6 ,6Sa 66.communication 沟通
11}sRu/ FP<RoA?W 67.flow chart 流程图
XRXKO>4q 7vUfA" 68.reperformance of internal control 重新执行
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5~q w,TyV%b[_ 69.audit evidence
审计证据
! P/ ]o `q* 0^} 70.substantive procedures 实质性程序
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2mp u /!U/| 71.assertions 认定
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72.esistence 存在
u^a\02aV[ {:m5<6?x) 73.occurrence 发生
AE!WYE y?O{J!U 74.completeness 完整性
2!f0!<te MK9?81xd 75.rights and obligations 权利和义务
iKv`[k }l$M%Ps!a 76.valuation and allocation 计价和分摊
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77.cutoff 截止
xP*9UXZ4P &N1C"Eov? 78.accuracy 准确性
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+j. lz\{ X 79.classification 分类
ka{9{/dz3 G&:[G>iSm^ 80.inspection 检查
}`6-^lj (Tp+43v 81.supervision of counting 监盘
* 2[&26D k/AcXU%O+ 82.observation 观察
]W<E#^ Le9r7O: 83.confirmation 函证
,'5P[- /k<*!H]KSg 84.computation 计算
$>v^%E;Y4 n>>hfxv(O! 85.analytical procedures 分析程序
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/ :"%m:-P 86.vouch 核对
q_HC68YF, &=fBqod 87.trace 追查
+P|$T:b @dX0gHU[c 88.audit sampling 审计抽样
OdgfvHDgW qTC`[l 89.error 误差
G+4a%?JH j)Kk:BFFY 90.expected error 预期误差
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W6 >yV` QI~s~j 91.population 总体
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l/ oV?tp4& 92.sampling risk 抽样风险
~B>I?j pW8pp? 93.non- sampling risk 非抽样风险
%#Wg>6 JeMhiY} 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
&k\7fvF V)R-w` 96.tolerable error 可容忍误差
7qon:]b4 >IfJ.g" 97.the risk of under reliance 信赖不足风险
M<7<L !IoD";Oi 98.the risk of over reliance 信赖过度风险
r&}fn"H! HG@!J>YaD 99.the risk of incorrect rejection 误拒风险
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'%^v ;Iw'TF 100. the risk of incorrect acceptance 误受风险
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Wh9 ,H 9^0 'VRG 101.working trial balance 试算平衡表
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G9& Y~=5umNSX 102.index and cross-referencing 索引和交叉索引
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@I 103.cash receipt 现金收入
|:!#kA $f1L<euH 104.cash disbursement 现金支出
9foQ0#R 'BAe>r_Pn 105.bank statement 银行对账单
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K!|=)G3.` N$Gx$u3Cd 107.balance sheet date
资产负债表日
K/Q;]+D !SJmu}OB] 108.net realizable value 可变现净值
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>KR@G Uj k``; 110.sale invoice 销售发票
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py~(q q>Px 111.price list 价目表
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CX*,7LZ ,)]ZD H 112.positive confirmation request 积极式询证函
dmlh;Z D:n0dfPU 113.negative confirmation request 消极式询证函
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BC@"WlD d/t'N-m 115.receiving report 验收报告
*tRJ= CdZ;ZR 116.gross margin 毛利
i":-g"d F,:F9r?l,H 117.manufacturing overhead 制造费用
sE/9~L B|, 6m 3. 118.material requisition 领料单
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|C12b[ &-cI| 119.inventory-taking 存货盘点
y]?$zbB +\:I3nKs% 120.bond certificate 债券
5V?1/ ew`R=<mZ,7 121.stock certificate 股票
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H?'VQ=j +IS$Un 123.entity 被审计单位
~MhPzu&B 3ZZJYf= 124.addressee of the audit report 审计报告的收件人
x<ENN>mW1 /itO xrA 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
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]iz5VI@ 127.disclaimer of opinion 无法表示意见
F`u{'w:Hv <K97eAcW 128.adverse opinion 否定意见
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Khm O *|=&MU*+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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