61.assessed level of material misstatement risk 重大错报风险的评估水平
J0Rz.=Y Y_TL4 62.simall business 小规模企业
/R+]}Lt~%* uR[PKLh 63.accounting system
会计系统
-^NAHE$bW q2"'W|I 64.test of control 控制测试
R2Fh^x Z!BQtICs 65.walk-through test 穿行测试
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x8B >@92K]J 66.communication 沟通
DG%%] %v6]>FNP'3 67.flow chart 流程图
WSX@0A.&) g{f>jd 68.reperformance of internal control 重新执行
Hi 0df3t ^_"q`71Dk 69.audit evidence
审计证据
F(kRAe; I}CA-8 70.substantive procedures 实质性程序
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71.assertions 认定
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{83He@ 72.esistence 存在
P+c Fp7nC h[v3G<C ~r 73.occurrence 发生
jnLo[Cf,H8 q.K$b 74.completeness 完整性
H<}Fk9 C%7 ,#}[U/ 75.rights and obligations 权利和义务
z4%F2Czai& x~Esu}x7 76.valuation and allocation 计价和分摊
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R;m0eG` 78.accuracy 准确性
2/o/UfYjgF ;w&yGm 79.classification 分类
/xbF1@XtL [LEh 80.inspection 检查
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3hdi) H_r'q9@<> 81.supervision of counting 监盘
!`Yi{}1_ ^+l\YB7pD 82.observation 观察
Pj5#G0i% qc4"0Ap' 83.confirmation 函证
Xv(9 YhS ^XB8A=xi 84.computation 计算
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SG o:FG 85.analytical procedures 分析程序
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; Xr6 !b:UX 86.vouch 核对
>u[1v gd,%H@3 87.trace 追查
93eqFCF. ])l[tVHm 88.audit sampling 审计抽样
P+|8MT0 4E(5Ccb 89.error 误差
-"tgEC\tD NB#*`|qt 90.expected error 预期误差
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91.population 总体
:pu{3-n. ;l4\^E1 92.sampling risk 抽样风险
d*(\'6? n\p\*wb 93.non- sampling risk 非抽样风险
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#C7j|9Ew1] 94.sampling unit 抽样单位
0e](N` !27]1%Aw 95.statistical sampling 统计抽样
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h R51!j>[fqM 96.tolerable error 可容忍误差
6N)1/=) ~ b_gwJ' 97.the risk of under reliance 信赖不足风险
bbkI}d%(Ng =eLb"7C#0 98.the risk of over reliance 信赖过度风险
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-{BY5E. "kg$s5o 99.the risk of incorrect rejection 误拒风险
F}DD;K OIT;fKl9 100. the risk of incorrect acceptance 误受风险
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u\?u4 101.working trial balance 试算平衡表
-ix1<e -B(K Q T,J 102.index and cross-referencing 索引和交叉索引
X1dG'PQ x7@HPf 103.cash receipt 现金收入
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EC&,0i4n: -y.AJ~T 105.bank statement 银行对账单
k4rBS mnjA8@1 106.bank reconciliation 银行存款余额调节表
c3t8yifQ _If?&KJ r 107.balance sheet date
资产负债表日
T+D]bfjr&& @v=q,A8_ 108.net realizable value 可变现净值
2H "iN[2A BAHx7x#( 109.storeroom 仓库
mK4|=Q jtY~-@* 110.sale invoice 销售发票
;)a9Y? @/FX7O{n: 111.price list 价目表
@NE#P&f V~Lq,oth 112.positive confirmation request 积极式询证函
~ }22 Dvo .Tv(1HAc2l 113.negative confirmation request 消极式询证函
LS;anNk@.} 2GzpWV( 114.purchase requisition 请购单
j@!}r|-T < z)G& h@ 115.receiving report 验收报告
D .`\ ^a Y1\vt+`O 116.gross margin 毛利
V+z)B+ w'XgW0j{ 117.manufacturing overhead 制造费用
}C.{+U o hlVc%a 118.material requisition 领料单
R?s\0 >t(@?*ZFT 119.inventory-taking 存货盘点
#+k[[; 0 1}*; 120.bond certificate 债券
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R .?RjH6W 121.stock certificate 股票
Z+(V \ T@.D5[q0: 122.audit report 审计报告
5zOSb$; jF9CTL< 123.entity 被审计单位
Beg5[4@ n`xh/vGm# 124.addressee of the audit report 审计报告的收件人
|vzWSm 2s%M,Nb 125.unqualified opinion 无保留意见
k^jCB>b F2'cL @E3 126.qualified opinion 保留意见
7gcG|kKT d?Cl04 127.disclaimer of opinion 无法表示意见
H>6;I ;bE6Y]"Rz 128.adverse opinion 否定意见
wP?q5r5 g<%-n, 查看《
注会考试《审计》中的128个英文单词(一) 》
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