61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
D|rFu , #U.j 63.accounting system
会计系统
Hu.t 3:w N` aF{3[ 64.test of control 控制测试
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s,{F {.Z}5K 65.walk-through test 穿行测试
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66.communication 沟通
)t$,e2FY hF@Gn/ 67.flow chart 流程图
CamE' o4*+T8[|5 68.reperformance of internal control 重新执行
8wVY0oRnU XK|R8rhg8` 69.audit evidence
审计证据
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Gd ) 70.substantive procedures 实质性程序
Fx5d:!]:$? 356>QW'm 71.assertions 认定
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k|I$ cgl*t+o& 72.esistence 存在
qw@puw@D p"l3e9&'j 73.occurrence 发生
LbaK={tR S}$r>[t 74.completeness 完整性
X@k`3X D[_| *9BC 75.rights and obligations 权利和义务
SVv;q?jZ \e!vj.PU 76.valuation and allocation 计价和分摊
z "+Mrew A,%C,*)Cg 77.cutoff 截止
}?z@rt^ ([-|} 78.accuracy 准确性
pGf@z:^{*- F>]m 3( 79.classification 分类
*uo'VJI7_, = M]iIWQ@` 80.inspection 检查
-RS7h cx}Q2S 81.supervision of counting 监盘
|N}P(GF ccLq+a| 82.observation 观察
tZ `z O!Oumw,$ 83.confirmation 函证
wk6NG/< E<C&Cjz:H 84.computation 计算
E2cB U{x wjh=Q 85.analytical procedures 分析程序
'@jXbN \MjJ9u `8 86.vouch 核对
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Y`o+XimX 87.trace 追查
zo[[>MA FBpH21|/y 88.audit sampling 审计抽样
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?Y:8eD"* 89.error 误差
ZTU&,1Y ; $ &P>r 90.expected error 预期误差
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wIp UTf9S>HS 91.population 总体
=QK$0r]c'k 6_d.Yfbq 92.sampling risk 抽样风险
-i4&v7" H}H7lO 93.non- sampling risk 非抽样风险
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eCjn 94.sampling unit 抽样单位
+V{7")px6 `5~ +,/Ys 95.statistical sampling 统计抽样
$Bj;D=d@V nK$X[KrV' 96.tolerable error 可容忍误差
3/b;7\M OM|Fwr$ 97.the risk of under reliance 信赖不足风险
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#: 0TmR/uUT 98.the risk of over reliance 信赖过度风险
o99pHW(E IBQ@{QB 99.the risk of incorrect rejection 误拒风险
^':!1 N.4q. 100. the risk of incorrect acceptance 误受风险
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NM0tp )h zfc3)7 102.index and cross-referencing 索引和交叉索引
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+Q; 103.cash receipt 现金收入
p_UlK8rb -AhwI 104.cash disbursement 现金支出
;U<rc'qE {0;3W7 105.bank statement 银行对账单
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#h"]1 106.bank reconciliation 银行存款余额调节表
sTOa S a4W` 107.balance sheet date
资产负债表日
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HLBkR>e 108.net realizable value 可变现净值
2_ :n eeHP&1= 7 109.storeroom 仓库
}?&k a$rI v^ /Q 8Q 110.sale invoice 销售发票
R |f~>JUF C-8qj> 111.price list 价目表
`xz<>g9e 6Z`R#d #I 112.positive confirmation request 积极式询证函
kPQtQh]y% Ja SI^go 113.negative confirmation request 消极式询证函
Yp0/Ab(v N`E-+9L) 114.purchase requisition 请购单
[HN|\afz ? tfT8$ 115.receiving report 验收报告
P_c,BlfGMH xil[#W]7Ge 116.gross margin 毛利
T \CCF 7@6g<"I 117.manufacturing overhead 制造费用
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u/~< V97,1` 118.material requisition 领料单
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Pl}KF 119.inventory-taking 存货盘点
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PlYm& Dw7vv]+ S 121.stock certificate 股票
,v&L:a Kf 2jD4z} 122.audit report 审计报告
`]LSbS 6YuY|JD 123.entity 被审计单位
'|7Woxl9 LTJc,3\, 124.addressee of the audit report 审计报告的收件人
t8+_/BXv NxVw!TsR 125.unqualified opinion 无保留意见
0 a~HiIh 66#" 126.qualified opinion 保留意见
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lSM+F 127.disclaimer of opinion 无法表示意见
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Dq, }n7th 128.adverse opinion 否定意见
N)S!7%ne *cTO7$\[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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