61.assessed level of material misstatement risk 重大错报风险的评估水平
NpKyrXDJv Zg>]!^X8 62.simall business 小规模企业
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会计系统
Aho*E9VW +9pock 64.test of control 控制测试
@,c`#,F/ n6M #Xc'JA 65.walk-through test 穿行测试
,`k6@4 _6`GHx 66.communication 沟通
G]EI!-y :O,r3O6 67.flow chart 流程图
s16, *;Z ![fNlG!r 68.reperformance of internal control 重新执行
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l 69.audit evidence
审计证据
|-S+ x]9 yJ ljCu)f 70.substantive procedures 实质性程序
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RVN 71.assertions 认定
!y>up+cRjl jENC1T( 72.esistence 存在
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.4 73.occurrence 发生
K=}Eupn= _Ex<VF u 74.completeness 完整性
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K wPu.hVz 75.rights and obligations 权利和义务
[u^ fy<jdp ka ;=%*7T 76.valuation and allocation 计价和分摊
9}Z;(,6/.\ fE&s 6w& 77.cutoff 截止
mW+5I-~ 4sRg+mMI 78.accuracy 准确性
6K<o0=,jm2 ocMTTVo 79.classification 分类
bmi",UZ:F Z#(Y%6[u 80.inspection 检查
i_l{#*t YjJ^SU`* 81.supervision of counting 监盘
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!Nr 82.observation 观察
Tp.]{* 5JK'2J& 83.confirmation 函证
*PB /I4>{ }bdoJ5 84.computation 计算
&,:!gYN 2QEH!)lvr 85.analytical procedures 分析程序
}~ N\A 5} ur,0{ 86.vouch 核对
1@|%{c&+9 72J=_d>+ 87.trace 追查
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88.audit sampling 审计抽样
t%5bDdo }LQV2 hKTG 89.error 误差
!$ii*} 8;c\}D 90.expected error 预期误差
wq!9wk9 0R`>F"> 91.population 总体
{<gX~./]c r!eW]M 92.sampling risk 抽样风险
PYs0w6o m_Z(osoE#W 93.non- sampling risk 非抽样风险
L;L_$hu) S1@r.z2L 94.sampling unit 抽样单位
Nq\)o{<1 CR2.kuM0~ 95.statistical sampling 统计抽样
,{msJyacmR v@8SMOe% 96.tolerable error 可容忍误差
*8;<w~ M5d EZ 97.the risk of under reliance 信赖不足风险
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cS ad47 42 98.the risk of over reliance 信赖过度风险
,_w}\'?L <exyd6iI 99.the risk of incorrect rejection 误拒风险
~)>.%`v& c=bK_Z_ 100. the risk of incorrect acceptance 误受风险
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g 101.working trial balance 试算平衡表
4KSq]S. C?]eFKS." 102.index and cross-referencing 索引和交叉索引
u*uHdV5 i O? f&u 103.cash receipt 现金收入
t0v>J9 ZG#:3d*) 104.cash disbursement 现金支出
re#]zc< 5 $$Cav 105.bank statement 银行对账单
c+T`X?.j YO?o$Hv16 106.bank reconciliation 银行存款余额调节表
02%~HBS }lhk;#r 107.balance sheet date
资产负债表日
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hq{:m 108.net realizable value 可变现净值
E]g6|,4~- 8\:>;XG6f 109.storeroom 仓库
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@we "$K]+0ryG< 110.sale invoice 销售发票
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C!+PBk[9 qp#Euq6 112.positive confirmation request 积极式询证函
]GCw3r(! -b8SaLak 113.negative confirmation request 消极式询证函
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dM#L 114.purchase requisition 请购单
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116.gross margin 毛利
!Icznou\ '/9MN;_ 117.manufacturing overhead 制造费用
\+Y=}P> DrAIQ7Jd 118.material requisition 领料单
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<6C I5g|)Y Q 119.inventory-taking 存货盘点
V6((5o# 9kqR-T|Q 120.bond certificate 债券
Lyn{Uag n<> ^cD 121.stock certificate 股票
Fn4yx~0 UGgo;e 122.audit report 审计报告
F:jtzy" /0|1xHs 123.entity 被审计单位
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MD( 124.addressee of the audit report 审计报告的收件人
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p^# 125.unqualified opinion 无保留意见
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$Rf9\ 126.qualified opinion 保留意见
0YfmAF$/ B %_B2/~ 127.disclaimer of opinion 无法表示意见
<n~.X<6V' 4tUt"N 128.adverse opinion 否定意见
7,Z<PE S>*i\OnI' 查看《
注会考试《审计》中的128个英文单词(一) 》
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