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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63.accounting system
会计系统
0bQ"s*K 99Nm? $g 64.test of control 控制测试
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65.walk-through test 穿行测试
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FbD9G6h5 phcYQqR 67.flow chart 流程图
N/B-u)?\: Cj6$W5I m 68.reperformance of internal control 重新执行
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c5Z 69.audit evidence
审计证据
[Al}GM +39p5O! 70.substantive procedures 实质性程序
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+Uzb( 71.assertions 认定
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* _$gP-J 72.esistence 存在
yzL6oU-{& `Y<FR 73.occurrence 发生
HhqNpU !ac,qj7spa 74.completeness 完整性
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s^fxU 75.rights and obligations 权利和义务
14 hE<u @t#Ju1Y 76.valuation and allocation 计价和分摊
6PRP&|.# :T/I%|;f 77.cutoff 截止
GaOM|F'> rn-CQ2{? 78.accuracy 准确性
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9 f]kG%JEK 79.classification 分类
{60U6n f;a55%3c 80.inspection 检查
c"S{5xh0& iq`caoi 81.supervision of counting 监盘
ys}I~MK - 6tBe,'* 82.observation 观察
N?mQ50o~C yH',vC. 83.confirmation 函证
p) m0\ 9h0Y">}`b 84.computation 计算
mqoB]H, IFW"SfdZk 85.analytical procedures 分析程序
]9$^=z%SE T5+9# 86.vouch 核对
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?_d> 87.trace 追查
3|1v)E %1kIaYZ 88.audit sampling 审计抽样
2$yNryd l[b`4 89.error 误差
Dq9*il;' C\gKJW^]y@ 90.expected error 预期误差
uwWKsZ4:ij c#`&uLp 91.population 总体
R2f^dt^ |aS272' 92.sampling risk 抽样风险
#b$qtp!, X~ g9TUv8 93.non- sampling risk 非抽样风险
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;N;r/d_i 94.sampling unit 抽样单位
'Em633 a3SBEkC 95.statistical sampling 统计抽样
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Zq9 em?Q4t 96.tolerable error 可容忍误差
}o@Dsx5 9qX)FB@'i; 97.the risk of under reliance 信赖不足风险
({WV<T& r5'bt"K\> 98.the risk of over reliance 信赖过度风险
T3h 1eU ?=V;5H. 99.the risk of incorrect rejection 误拒风险
kJ.0|l0 ]q 3.^F 100. the risk of incorrect acceptance 误受风险
V ^hR%*i' )H[Pz.'ah0 101.working trial balance 试算平衡表
#7p!xf^ -s9()K(vZG 102.index and cross-referencing 索引和交叉索引
Ex@o&j\93 P$*9Z@ 103.cash receipt 现金收入
]Yk)A.y |?4NlB6 104.cash disbursement 现金支出
L4or*C^3 *b\&R%6dR 105.bank statement 银行对账单
\U.js- V3q[$~9 106.bank reconciliation 银行存款余额调节表
J1@skj4#\~ G]O5irsV 107.balance sheet date
资产负债表日
gvoYyO#cm W?D-&X^ny 108.net realizable value 可变现净值
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$1f8U8 1EA#c>I$ 109.storeroom 仓库
k[{ ~eN: 5Tq*]ZE 110.sale invoice 销售发票
PUErvLt *g[MGyF" 111.price list 价目表
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{H{xd 112.positive confirmation request 积极式询证函
j?1wP6/NP LpN3cy>U 113.negative confirmation request 消极式询证函
K>G.HN@ w$"^)EG,7 114.purchase requisition 请购单
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(0=w4 115.receiving report 验收报告
AejM\#> o2!wz8 116.gross margin 毛利
+`uNO<$~f HYl~)O> 117.manufacturing overhead 制造费用
G%viWWTY $N\k*= 118.material requisition 领料单
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Sg*+! K%1`LT5:~ 120.bond certificate 债券
3%)@c P:? z `jLKPP!= 121.stock certificate 股票
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ZmmX_!M 122.audit report 审计报告
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?"E ]A%~bQ7 123.entity 被审计单位
2"_5Yyb opTH6a 124.addressee of the audit report 审计报告的收件人
G|u)eW tXcZl!3x 125.unqualified opinion 无保留意见
Up0kTL !,]2.:{0z 126.qualified opinion 保留意见
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'4eV 127.disclaimer of opinion 无法表示意见
hbEqb{#}@ {vdY( 128.adverse opinion 否定意见
u;+8Jg+xH/ _r>kR7A\{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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