61.assessed level of material misstatement risk 重大错报风险的评估水平
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L JsX}PVuL 62.simall business 小规模企业
L[+4/a!HQ uXGAcUx( 63.accounting system
会计系统
&xC5Mecb* -ebyW# 64.test of control 控制测试
Ni;jMc 6%c]{eTd9 65.walk-through test 穿行测试
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;Im<2 66.communication 沟通
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'2p,0Bk9i 67.flow chart 流程图
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"} 68.reperformance of internal control 重新执行
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审计证据
=@;\9j }f6_7W%5 70.substantive procedures 实质性程序
k <LFH( 6I5LZ^/ G9 71.assertions 认定
@Rqn&tA8 0n?^I>j 72.esistence 存在
Q,o"[ &Gp %$R]NL| 73.occurrence 发生
Fy^8]u*Fu Hq <!& 74.completeness 完整性
\-Q6z8 R{Me~L? 75.rights and obligations 权利和义务
7a%)/)<D baR*4{] 76.valuation and allocation 计价和分摊
AHP;N6Y6 7nawnS 77.cutoff 截止
RDu{U(! ?ieC>cr 78.accuracy 准确性
cD<5~ `l (;nh?"5 79.classification 分类
~Y7:08 K3J,f2Cn$ 80.inspection 检查
P[gYENQ Gl>*e|} 81.supervision of counting 监盘
0SDyE GUvEOD=p 82.observation 观察
{ =IAS} S),acc(d 83.confirmation 函证
$_W kI^ e6'y S81 84.computation 计算
'!XVz$C 6"c(5#H 85.analytical procedures 分析程序
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v' R\lUE,o]<q 86.vouch 核对
U{&gV~ C.=[K_ 87.trace 追查
`mDCX AbOF/g)C 88.audit sampling 审计抽样
lD1m<AC qL!pDZk 89.error 误差
:>m67Zq |il P>b 90.expected error 预期误差
67P@YL S,qEKWyLd 91.population 总体
;Z-%'5hKM Au{J/G<W@ 92.sampling risk 抽样风险
nW_cjYS% :sJQ r._L 93.non- sampling risk 非抽样风险
o+FDkqEN bG!/%,s 94.sampling unit 抽样单位
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PZ?Zd 95.statistical sampling 统计抽样
@@#h-k%k- yz^Rm2$f9 96.tolerable error 可容忍误差
L<ET"&b;4 1C<@QrT 97.the risk of under reliance 信赖不足风险
q3/ 0xN+? eIt<da<G? 98.the risk of over reliance 信赖过度风险
)&.Zxo;q= tE;c>=>t 99.the risk of incorrect rejection 误拒风险
Na$[nv8qh |aS272' 100. the risk of incorrect acceptance 误受风险
#b$qtp!, X~ g9TUv8 101.working trial balance 试算平衡表
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;N;r/d_i 102.index and cross-referencing 索引和交叉索引
'Em633 a3SBEkC 103.cash receipt 现金收入
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Zq9 em?Q4t 104.cash disbursement 现金支出
c4(og|ifk \MB$ Cwc 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
o'|B|oZ sc$I,|d2 107.balance sheet date
资产负债表日
O#x=iZI Z90]I<a~ 108.net realizable value 可变现净值
Ex@o&j\93 ^_\%?K_u 109.storeroom 仓库
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,d$D0w 110.sale invoice 销售发票
Nyl)B7/w p|Nh:4iN 111.price list 价目表
A/ 88WC$v 1}3tpO; 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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Z0- (0^ZZe`#j 114.purchase requisition 请购单
r>B|JPm {fS~G2@1 115.receiving report 验收报告
Ar'k6NX :r9<wbr)k0 116.gross margin 毛利
b!`{fwV >Xw0i\G 117.manufacturing overhead 制造费用
[Z;ei1l QVo>Uit 118.material requisition 领料单
2&XNT-Qm L"}tJM.d 119.inventory-taking 存货盘点
Q2<v: *L heQyz|o 120.bond certificate 债券
[I`:%y jGe%'AN\ 121.stock certificate 股票
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$+$4W\-=X AejM\#> 123.entity 被审计单位
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F~H XvVi)`8!u 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
__}ut+H^5p {%c&T S@s 126.qualified opinion 保留意见
]Hg6Mz>Mj 8^sh@j2L 127.disclaimer of opinion 无法表示意见
z! :0%qu \&[(PNl 128.adverse opinion 否定意见
:Q8*MJ3&V n0g8B 查看《
注会考试《审计》中的128个英文单词(一) 》
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