61.assessed level of material misstatement risk 重大错报风险的评估水平
>m`<AynJ I!g+K 62.simall business 小规模企业
MZ<BCRB PWN$x`h g[ 63.accounting system
会计系统
\7tJ)[0aF @D=i|f 64.test of control 控制测试
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w 65.walk-through test 穿行测试
Q+^ "v]V`d ^$J.l+<hy 66.communication 沟通
W0N*c*k SQI =D8 67.flow chart 流程图
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Ap(1h#m sj% \lq 68.reperformance of internal control 重新执行
[7=?I.\Cr7 Ve|=<7%%S 69.audit evidence
审计证据
"v5jYz5M P&9&/0r=_ 70.substantive procedures 实质性程序
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bc*CP0t| qM0Df0$?x 72.esistence 存在
[|oOP$u :pg]0X; 73.occurrence 发生
bxF'`^En 5,K*IH 74.completeness 完整性
s7na!A[ eih~ SBSH 75.rights and obligations 权利和义务
HT=-mwa_] sGFC?1r?\ 76.valuation and allocation 计价和分摊
|C.[eHe&D kZH IzU 77.cutoff 截止
pwr]lV$w Xe:e./@ 78.accuracy 准确性
mpDQhD[n C;oT0( 79.classification 分类
?M@ff0 qZ DP- 80.inspection 检查
5vqh09-FB [[VB'Rs 81.supervision of counting 监盘
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WDy $ 2PpG|q 82.observation 观察
J={IGA e6hfgVN 83.confirmation 函证
Bq#B+JwX RI-)Qx&!f 84.computation 计算
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_t;Mi/\P PvqG5-L~W 86.vouch 核对
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4nSiI 137:T: 87.trace 追查
bf-V Q7 B>,&{ah/5J 88.audit sampling 审计抽样
p;YS`*!s {{ /-v3n 89.error 误差
":,J<|Oy %tJ@) 90.expected error 预期误差
2vx1M6a)L g~Agy 91.population 总体
$WHmG!)* +JRPd.B"@ 92.sampling risk 抽样风险
kC4}@{4i n6s[q-td 93.non- sampling risk 非抽样风险
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I-jxj y9)Rl)7-: 94.sampling unit 抽样单位
$kCLS7 * oV Hh 95.statistical sampling 统计抽样
%:hU:+G E Mg76v<mv< 96.tolerable error 可容忍误差
]9/{ \rY<DxtOq 97.the risk of under reliance 信赖不足风险
c6Z\ecH9 v'H\KR-; 98.the risk of over reliance 信赖过度风险
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gK> Z, 99.the risk of incorrect rejection 误拒风险
Y; OqdO g6Nw].{ 100. the risk of incorrect acceptance 误受风险
<m!(eLm+B Ed=]RR4R 101.working trial balance 试算平衡表
y(uE =%+o4\N, 102.index and cross-referencing 索引和交叉索引
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yV JVk"M=c 103.cash receipt 现金收入
dyMj=e >@wyiBU 104.cash disbursement 现金支出
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`U[s d*C" 105.bank statement 银行对账单
/agX! E4s /WWD;keP5 106.bank reconciliation 银行存款余额调节表
BmGY#D, "<5su5] 107.balance sheet date
资产负债表日
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#Kd^t=k 108.net realizable value 可变现净值
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?09 Zn]njf1x 110.sale invoice 销售发票
-p\uW0XA E |BE(F;K 111.price list 价目表
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2MdDa 112.positive confirmation request 积极式询证函
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i1E~ F 113.negative confirmation request 消极式询证函
fXJbC+ }g\1JSJ%H 114.purchase requisition 请购单
Bw;LGEHi| [ijK~ 115.receiving report 验收报告
?6=u[))M& :xz,PeXo7 116.gross margin 毛利
a.O pxd 9;*-y$@ 117.manufacturing overhead 制造费用
]&mN~$+C [^4)3cj7} 118.material requisition 领料单
sS5: 5i $xl>YYEBMH 119.inventory-taking 存货盘点
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;&N=t64" GV"Hk E; 122.audit report 审计报告
0~:Eo89 ,fa' 123.entity 被审计单位
BD(Y=g ^UEExjf 124.addressee of the audit report 审计报告的收件人
^[]@dk9 fd<a%nSD 125.unqualified opinion 无保留意见
jLZ^EM- ~;#OQ[ 126.qualified opinion 保留意见
L~PBD?l 1'G&PX 127.disclaimer of opinion 无法表示意见
D%+cf zcn/LF 128.adverse opinion 否定意见
` ,O#r0m 4%s6 d,6" 查看《
注会考试《审计》中的128个英文单词(一) 》
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