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
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q 63.accounting system
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s }Pm;xHnf& 64.test of control 控制测试
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,Dy9-o 65.walk-through test 穿行测试
_u9bZ' u*m|o8 66.communication 沟通
A7I{Le )tv~N7 67.flow chart 流程图
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rNoCmNm 68.reperformance of internal control 重新执行
ANRZQpnXQ 6W/uoH=; 69.audit evidence
审计证据
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D%9;KQ8 70.substantive procedures 实质性程序
v[\Z^pccgj =X;h _GQ 71.assertions 认定
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-m +&4@HHU{G 72.esistence 存在
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0M H-qbgd6&>R 73.occurrence 发生
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a 74.completeness 完整性
LYke\/ md GQ 0(lS 75.rights and obligations 权利和义务
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[\ Hbl&)!I 76.valuation and allocation 计价和分摊
d-jZ 5nl( jGUegeq 77.cutoff 截止
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78.accuracy 准确性
G2dPm}s ZG %x8vvcO^t 79.classification 分类
~IFafAO& AHzm9U @ 80.inspection 检查
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f{-,"6Y1 81.supervision of counting 监盘
ui80}% -U{!'e8YiN 82.observation 观察
N8)]d pQoZDD@B$ 83.confirmation 函证
F8&L'@m9> }Xb|Ur43 84.computation 计算
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LM 85.analytical procedures 分析程序
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R[! kbSl.V%) 86.vouch 核对
mGoNT qOAhBZ~ 87.trace 追查
epI~w \Rw^&;\1 88.audit sampling 审计抽样
l%qfaU2 *G[` T%g 89.error 误差
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L7"<a2J 90.expected error 预期误差
+I@2,T(eG b?/Su<q 91.population 总体
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Zfl S[CWrPaDQ 92.sampling risk 抽样风险
TA+#{q+a | Pqs)Mb] 93.non- sampling risk 非抽样风险
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H'I5LYsXO~ f[q_eY 95.statistical sampling 统计抽样
RN$q,f[# -|P7e 96.tolerable error 可容忍误差
*f SX3Dk <9x|)2P 97.the risk of under reliance 信赖不足风险
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?R Ls*Vz,3!5 99.the risk of incorrect rejection 误拒风险
xR;z!Tg) Q'[~$~&` 100. the risk of incorrect acceptance 误受风险
d>/4z#R}- {JM3drnw 101.working trial balance 试算平衡表
I]B9+Z?xo 0Qg%48u 102.index and cross-referencing 索引和交叉索引
f5R%F~ Is97>aid 103.cash receipt 现金收入
xEB4oQ5 "WqM<kLa 104.cash disbursement 现金支出
iHWt;] R(2MI}T 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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w/Y E8o9ufj3 107.balance sheet date
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)9 7>gW2m 108.net realizable value 可变现净值
z]sQ3"cmX ! &V,+}>) 109.storeroom 仓库
>Lz2zlZI R~bLEo 110.sale invoice 销售发票
G+iJS!= 5;9.&f 111.price list 价目表
eoPoGC wDs#1`uTq 112.positive confirmation request 积极式询证函
$-)y59w" e co=ia 113.negative confirmation request 消极式询证函
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hflDVGBW lqKwjJtX 115.receiving report 验收报告
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116.gross margin 毛利
7p18;Z+6>X *8 ] 117.manufacturing overhead 制造费用
:wJ!rn,4 ^9kdd[ 118.material requisition 领料单
C%'eF` 4 W+ nSv 119.inventory-taking 存货盘点
a[gN+DX%L ,qlFk|A| 120.bond certificate 债券
@HXXhYH tQ4{:WPG 121.stock certificate 股票
c{f1_qXN uMP&.Y( 122.audit report 审计报告
Xg97[ I8/ n]btazM{ 123.entity 被审计单位
!Jo.Un7 g/,O51f' 124.addressee of the audit report 审计报告的收件人
g? \pH:|79 F^');8~L 125.unqualified opinion 无保留意见
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E9[8th,t 126.qualified opinion 保留意见
jdVdz,Y ;:gx;'dm5 127.disclaimer of opinion 无法表示意见
>l5JwwG 7h/{F({r= 128.adverse opinion 否定意见
?r~](l O4 Y; 查看《
注会考试《审计》中的128个英文单词(一) 》
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