61.assessed level of material misstatement risk 重大错报风险的评估水平
T}\>8EEG _9D]1f=& 62.simall business 小规模企业
Rm3W&hQ "u^2!d 63.accounting system
会计系统
;nh_L( XSx!11 64.test of control 控制测试
Z3o HOy G>^= Bm_$ 65.walk-through test 穿行测试
&K!0yR 3B[tbU( 66.communication 沟通
K:XXtG gD%o0jt" 67.flow chart 流程图
6!)hl" DaH4 Br.2 68.reperformance of internal control 重新执行
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N]8/l:@ 69.audit evidence
审计证据
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Q 70.substantive procedures 实质性程序
Mb_"M7 / !h<+ 71.assertions 认定
fC"?r6d DB"z93Mr<K 72.esistence 存在
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6k')12~' %eF=;q 74.completeness 完整性
O|m-[] p8]X Ne 75.rights and obligations 权利和义务
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oyxA[F 76.valuation and allocation 计价和分摊
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2 77.cutoff 截止
U&^(%W# &B8x0 yi 78.accuracy 准确性
(CDh,ZN;| WO69Wo\C 79.classification 分类
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2( mr>E'd.' 80.inspection 检查
P2>_qyX 1.2qh"# 81.supervision of counting 监盘
B*`[8kb, }q_Iep 82.observation 观察
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[ ,~=+]9t 83.confirmation 函证
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$W;r S7b 85.analytical procedures 分析程序
f#38QP-T {Y+e|B0 86.vouch 核对
z/o&r`no YqKQm+G 87.trace 追查
4fL>Ou[YuX 6[Mu3.T 88.audit sampling 审计抽样
u~t% GIg FLumI-se! 89.error 误差
lE bV)&' 'cN3Vv k 90.expected error 预期误差
nwJub$5 IYr4 91.population 总体
lA,[& sEb*GF*.V 92.sampling risk 抽样风险
~!fOl)F c~Y g( 93.non- sampling risk 非抽样风险
#%CB`l qpB8ujj<V 94.sampling unit 抽样单位
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ey9c 95.statistical sampling 统计抽样
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D2 96.tolerable error 可容忍误差
]|Iczg- |'k7 ;UW 97.the risk of under reliance 信赖不足风险
mnYzn[d3U HvG~bZN 98.the risk of over reliance 信赖过度风险
r+k~%5Ff~ |3EKK:RE 99.the risk of incorrect rejection 误拒风险
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^`R 4n\O6$&.x 100. the risk of incorrect acceptance 误受风险
)k 6z bmRp)CYd 101.working trial balance 试算平衡表
eeUEqM$7EX l5Q-M{w0x 102.index and cross-referencing 索引和交叉索引
7@!ne&8Z? h],l`lT1\ 103.cash receipt 现金收入
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104.cash disbursement 现金支出
O=}jg0k V(!-xu1, 105.bank statement 银行对账单
&~N@M!`Dn enQev?8% 106.bank reconciliation 银行存款余额调节表
0e~4(2xK )O6_9f_ 107.balance sheet date
资产负债表日
L8 $+%Gvo Qvhy9Cr; 108.net realizable value 可变现净值
Z-'xJq &Y8S! W@4 109.storeroom 仓库
!X{>?.@~ )WF*fcx{ 110.sale invoice 销售发票
V53iWWaFe >KCnmi 111.price list 价目表
pM_oIH'8: 5cSqo{|En 112.positive confirmation request 积极式询证函
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bVA= . uKpWb1( 113.negative confirmation request 消极式询证函
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{edjvPlk 114.purchase requisition 请购单
l 1Ns~ #s]` jdc 115.receiving report 验收报告
,wH]|`w Xp_G9I,+ 116.gross margin 毛利
MN. $a9m Jbqm?Fy4X 117.manufacturing overhead 制造费用
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@[gE #BwkbOgr 118.material requisition 领料单
gK>aR ^* k|F TT 119.inventory-taking 存货盘点
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Afj0 &-M}:' 120.bond certificate 债券
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5M ~BD 80s:f 121.stock certificate 股票
4A~1Z,"%v( f-l(H="e 122.audit report 审计报告
z+qrsT/?L ~{gV`nm=J 123.entity 被审计单位
D eM/B5qw xe!6Pgcb 124.addressee of the audit report 审计报告的收件人
C:@JLZB `l`)Cs;a 125.unqualified opinion 无保留意见
tU>?j1 {Z{!tR?+ 126.qualified opinion 保留意见
rIZ^ix-N :]k`;;vh 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
3=xN)j#B L<MH: 查看《
注会考试《审计》中的128个英文单词(一) 》
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