61.assessed level of material misstatement risk 重大错报风险的评估水平
lG R6S uePa4e! 62.simall business 小规模企业
RxUzJ {w52]5l 63.accounting system
会计系统
L4!T \(;X3h 64.test of control 控制测试
IRK(y*6 JAU:Wqlg1 65.walk-through test 穿行测试
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S7 67.flow chart 流程图
RGz NZc o l8| 68.reperformance of internal control 重新执行
8omk4 ; 9 #)& 69.audit evidence
审计证据
}gtkO& (4"Azo*~![ 70.substantive procedures 实质性程序
hx:"'m5 ;Y%.m3 71.assertions 认定
"!z9UiA @Rs3i;"W 72.esistence 存在
-iySU 6 KiYz]IM$4 73.occurrence 发生
57rH`UFXH Y~g*"J5j 74.completeness 完整性
p?Jx2(%m VhX~sJ1%Gp 75.rights and obligations 权利和义务
b Fwc > %Kc 2n9W 76.valuation and allocation 计价和分摊
&!KW[]i%9} L%5g]= 77.cutoff 截止
.TKKjS%8 0k6S`e9gI 78.accuracy 准确性
#n6<jF1G BjAmM*k 79.classification 分类
rF)[ Sed:T f+>g_Q 80.inspection 检查
MtXTh*4 ,Vr'F 81.supervision of counting 监盘
zMbz_22* b&xlT+GN 82.observation 观察
&'A8R;b}-? {/K_NSg+h 83.confirmation 函证
+/Qgl oa:30@HSb 84.computation 计算
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W>T6Wlxu`6 x$;kA}gy 86.vouch 核对
6U[bAp Av"^uevfs 87.trace 追查
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0S 88.audit sampling 审计抽样
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g!.k> mrId`<L5l{ 90.expected error 预期误差
OM 4,Sevk yVl?gGgh 91.population 总体
`&!J6)OJ $Oi@B)=4d+ 92.sampling risk 抽样风险
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-1 <*mbb0 f]37Xl%I 94.sampling unit 抽样单位
iU9> qJ] 3+d_5l;m) 95.statistical sampling 统计抽样
XXA1%Lw% CH4 ~9mmE 96.tolerable error 可容忍误差
9~6)u=4sS" C3z#A3&J 97.the risk of under reliance 信赖不足风险
kSq1Q#Bxq k.("<) 98.the risk of over reliance 信赖过度风险
Jrm 9,7/ y;1l].L 99.the risk of incorrect rejection 误拒风险
+ht{ARX2( uSU[Y,'x 100. the risk of incorrect acceptance 误受风险
r'~^BLT`# 'v:%} qMv 101.working trial balance 试算平衡表
}J-+^ OD`?BM 102.index and cross-referencing 索引和交叉索引
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">hOD'PG 103.cash receipt 现金收入
XLxr@1 72;ot` 104.cash disbursement 现金支出
,sln0 Kb5 Y A 105.bank statement 银行对账单
R1lC_G] j@4AY}[tX 106.bank reconciliation 银行存款余额调节表
Q{"QpVY8 fBRU4q=^T 107.balance sheet date
资产负债表日
S=.7$PY i |IG 108.net realizable value 可变现净值
ubZcpqm?Q *oca 109.storeroom 仓库
}Rx`uRx\ Q 110.sale invoice 销售发票
di5>aAJ)D ~L7@,d : 111.price list 价目表
WjVj@oC JLFZy\ 112.positive confirmation request 积极式询证函
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XS2;V W]U},g8Z 113.negative confirmation request 消极式询证函
TE!+G\@ e
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x@*= #FQkwX'g 115.receiving report 验收报告
02F[4c ~ |NoTw K 116.gross margin 毛利
l6O8:XI G378,H 117.manufacturing overhead 制造费用
n13#}i{tm L/sMAB 118.material requisition 领料单
1{pU:/_W cN(Toj
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-=)Al^V4T EBl? oN7E 120.bond certificate 债券
ZI>')T<@j" yl'@p5n 121.stock certificate 股票
MR{JMo=r g!*5@k|C 122.audit report 审计报告
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d8S`xO 123.entity 被审计单位
i`hr'}x ZgD%*bH*B 124.addressee of the audit report 审计报告的收件人
6-oy%OnN 4`M7
3k0 125.unqualified opinion 无保留意见
]:X# w0UR N(W;\>P 126.qualified opinion 保留意见
8nSEAr~ +thkx$o 127.disclaimer of opinion 无法表示意见
].e4a;pt `\vqDWh8- 128.adverse opinion 否定意见
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/uL#) 查看《
注会考试《审计》中的128个英文单词(一) 》
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