61.assessed level of material misstatement risk 重大错报风险的评估水平
]q"&V\b ]r;rAOWVV 62.simall business 小规模企业
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_d\eD =7V4{|ESfy 63.accounting system
会计系统
v*.R<-X: }T[@G6# 64.test of control 控制测试
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65.walk-through test 穿行测试
eDpi0htm 6La[( ) 66.communication 沟通
rf0Z5. VgbNZ{qk@ 67.flow chart 流程图
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)kT U =J5lo 68.reperformance of internal control 重新执行
:[<Y#EX. KZ2[.[(Ph 69.audit evidence
审计证据
cH&)Iz`f e_b,{l# 70.substantive procedures 实质性程序
O_;BZzT 6Rfv3 71.assertions 认定
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L= 72.esistence 存在
c~U0&V_`j wNi%u{T 73.occurrence 发生
]y{tMC Vq3 NjN!+5 74.completeness 完整性
3uYLA4[-B SNqSp.>-U" 75.rights and obligations 权利和义务
~) ;4O8~. })OS2F 76.valuation and allocation 计价和分摊
9(]_so24, HwFg;r 77.cutoff 截止
5.^pD9 [mT ^\v]Ltd 78.accuracy 准确性
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yh6QA^ 79.classification 分类
,t 2CQ +c_AAMe 80.inspection 检查
r $S9/ 0'd@8]|H 81.supervision of counting 监盘
l-w4E"n3 A'w+Lc.2 82.observation 观察
0cUt"(] ]c2| m}I{: 83.confirmation 函证
j2Y(Q/i (F YJ^o 84.computation 计算
Sh6Cw4 R `C?OAR44 85.analytical procedures 分析程序
TMCA?r%Y\ Z5[:Zf?h7J 86.vouch 核对
[;AcV73 5,ahKB8 87.trace 追查
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88.audit sampling 审计抽样
6S[D"Q94 ^b %8_?2m 89.error 误差
Zwns|23n uP2a\C,$ 90.expected error 预期误差
r&sOM_BUF :Qo 91.population 总体
?\M6P?tpo& Sg>0P*K@ 92.sampling risk 抽样风险
a?~csP^?} PZRn6Tc 93.non- sampling risk 非抽样风险
bK8F | @[lc0_b 94.sampling unit 抽样单位
]NV ]@*`tO ?}v% JUcs 95.statistical sampling 统计抽样
*/y]!<\v!k M.N~fSJ 96.tolerable error 可容忍误差
fR%1FXpK& &MZy;Sq 97.the risk of under reliance 信赖不足风险
>-5Gt S5u#g`I] 98.the risk of over reliance 信赖过度风险
yPh2P5}H> 2qMsa>~ 99.the risk of incorrect rejection 误拒风险
{a8^6dm*E .`>l.gmi& 100. the risk of incorrect acceptance 误受风险
0/@ X!|X "Lq|66 101.working trial balance 试算平衡表
*8.@aX3 =/JF-#n/MA 102.index and cross-referencing 索引和交叉索引
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_/%2qs 103.cash receipt 现金收入
apD=>O /dJ)TW(Ir 104.cash disbursement 现金支出
Dnm.!L8 "E)++\JL 105.bank statement 银行对账单
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I,4- 106.bank reconciliation 银行存款余额调节表
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资产负债表日
5Sjr6l3Vq8 }i7U}T 108.net realizable value 可变现净值
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.d~]e2x 110.sale invoice 销售发票
SU%rWH F\=Rm 111.price list 价目表
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(D5A?tv! 112.positive confirmation request 积极式询证函
Uy59zB2|= Zp(=[n5 113.negative confirmation request 消极式询证函
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naU)E h 114.purchase requisition 请购单
Z#F,y)YiO Awa|rIM 115.receiving report 验收报告
-<51CD w, MO~~=]Y' 116.gross margin 毛利
12tJrS*Z wHOlj)CZ 117.manufacturing overhead 制造费用
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3cCK"kr 833%H`jQc 119.inventory-taking 存货盘点
C](z#c~c RF4$ 120.bond certificate 债券
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"s>fV9YyZ T1(j l) 122.audit report 审计报告
Foe>}6~{? XatA8(_,5 123.entity 被审计单位
S~k 0@ :J Gl>V 124.addressee of the audit report 审计报告的收件人
WjY{rM,K Z(Eke 125.unqualified opinion 无保留意见
QOT)x4!) B0)`wsb_ 126.qualified opinion 保留意见
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*U;4t/( 127.disclaimer of opinion 无法表示意见
h"u<E\g VelB-vy& 128.adverse opinion 否定意见
Bn~\HW\Lh 7`blGzP_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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