61.assessed level of material misstatement risk 重大错报风险的评估水平
`n>|rd }169]!R 62.simall business 小规模企业
fYPu%MN7 i@+m<YS:2> 63.accounting system
会计系统
OvT[JpV (qFZF7(Xa 64.test of control 控制测试
]AA|BeL?| zd%f5L(' 65.walk-through test 穿行测试
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# 66.communication 沟通
s/hgWW$ ]D;*2Lw4& 67.flow chart 流程图
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68.reperformance of internal control 重新执行
f~W+Rt7o 2n3&uvf'TL 69.audit evidence
审计证据
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b3cV 70.substantive procedures 实质性程序
.I~:j`K6 q>(?Z#sB 71.assertions 认定
=)Hu(;Yv *=oO3c0|b, 72.esistence 存在
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W#U|;@" 3:xx:Jt 75.rights and obligations 权利和义务
k}:;`ST OB9E30 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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78.accuracy 准确性
cEa8l~GC< H_@6!R2 79.classification 分类
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c>Vw&1 80.inspection 检查
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81.supervision of counting 监盘
'AK '(cZ Gjeb)Y6N 82.observation 观察
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;@k=9o]A 83.confirmation 函证
%J-:%i MOh&1]2j5 84.computation 计算
Q&PWW#D )SP"V~^Wn 85.analytical procedures 分析程序
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35 P7W|e~]Yq 86.vouch 核对
7WH'GoBh ShL!7y*rT{ 87.trace 追查
H.|I|XRG/ FVkl#Qy~ 88.audit sampling 审计抽样
z*.G0DFw HqsqUS3[ 89.error 误差
YGPb8! ]8wm1_qV 90.expected error 预期误差
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0l8ixc 91.population 总体
@{RhO|UR }Ifa5Lq) 92.sampling risk 抽样风险
wz3X;1l`c Uu8ayN j 93.non- sampling risk 非抽样风险
[xY-=-T*4 U}:+Hz9 94.sampling unit 抽样单位
;39a` G*EF_N.G0 95.statistical sampling 统计抽样
XM5)|D K:-jn}i?/ 96.tolerable error 可容忍误差
.?CaU 3pML+Y|ij 97.the risk of under reliance 信赖不足风险
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)> 98.the risk of over reliance 信赖过度风险
_,0.h*c ,7cw%mQA 99.the risk of incorrect rejection 误拒风险
2hNl_P~z1u HOu$14g 100. the risk of incorrect acceptance 误受风险
vh&~Y].W Y =9QyOh 101.working trial balance 试算平衡表
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?1ra 102.index and cross-referencing 索引和交叉索引
nm`(;<W O[$X36z 103.cash receipt 现金收入
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GQ?FUFuIoW ~sn3_6{ 105.bank statement 银行对账单
m4W (h6 :9L}jz 106.bank reconciliation 银行存款余额调节表
yj'lHC SJ22 107.balance sheet date
资产负债表日
~t2"L|i Cp!9 "J: 108.net realizable value 可变现净值
e`][zx gktlwiCZ 109.storeroom 仓库
}8l+Jd3" q("l?' 110.sale invoice 销售发票
K!(WcoA&2i 20$Tky_ 111.price list 价目表
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Z%#~ 112.positive confirmation request 积极式询证函
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XY"Y% >Giw\|:f( 113.negative confirmation request 消极式询证函
D`Vb3aNB=L ?$;&DoE 114.purchase requisition 请购单
%r6_['T =;n>#< 115.receiving report 验收报告
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A\V 116.gross margin 毛利
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P`\m 117.manufacturing overhead 制造费用
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er t:lDFv4s 118.material requisition 领料单
&q4~WRnzJk gjK: a@{ 119.inventory-taking 存货盘点
HW_2!t_R zN9@.!?X2 120.bond certificate 债券
y#Nrq9r: K; hP0J 121.stock certificate 股票
bZK`]L[ liB~vdqj 122.audit report 审计报告
b;;y|H N0D5N(kH% 123.entity 被审计单位
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p+Bvfn 124.addressee of the audit report 审计报告的收件人
8zeD%Uv "/^kFsvp 125.unqualified opinion 无保留意见
t':*~b{V@7 WH $*\IGJL 126.qualified opinion 保留意见
;$!0pxL)s %^I 7= 127.disclaimer of opinion 无法表示意见
ss|n7 2"xhFxoD7 128.adverse opinion 否定意见
_6n za)OFH zhRF>Y` 查看《
注会考试《审计》中的128个英文单词(一) 》
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