61.assessed level of material misstatement risk 重大错报风险的评估水平
sriDta?Cz C"%B>e 62.simall business 小规模企业
.l5-i@=W +|7N89l 63.accounting system
会计系统
z[myf]@ 9%"`9j~H> 64.test of control 控制测试
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rv) 65.walk-through test 穿行测试
6,MQT,F xUCq%r_ 66.communication 沟通
8 H3u" )rt%.` 67.flow chart 流程图
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J8 68.reperformance of internal control 重新执行
}6<5mq)% <VutwtA 69.audit evidence
审计证据
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,e) TA2ETvz^ 70.substantive procedures 实质性程序
eU,FYJt9 4d}=g]P 71.assertions 认定
2|d^#8)ZC yU4mS;GX 72.esistence 存在
}f14# y; +!E9$U>6% 73.occurrence 发生
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74.completeness 完整性
*|<~IQg w0lgB%97p 75.rights and obligations 权利和义务
au/LoO#6Ro ey,f igjd. 76.valuation and allocation 计价和分摊
Yf~Kzv1]* rpDBKo 77.cutoff 截止
!{+.)%d'g c@"FV,L> 78.accuracy 准确性
FfrC/"N 8q9ATB-^> 79.classification 分类
U]_WX(4 @ 19c_=$mV 80.inspection 检查
bgKC^Q/F (GC5r#AnS 81.supervision of counting 监盘
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J:gC1g^ _SOwiz 83.confirmation 函证
s}OL)rW=} mH0OW 84.computation 计算
~:o$}`mW g,!.`[e'ex 85.analytical procedures 分析程序
iLNUydiS s-+-?$K 86.vouch 核对
\Cj3jg .%e>>U>F 87.trace 追查
,Xfu?Yan {*TB }Xsr, 88.audit sampling 审计抽样
2[uFAgf@ C=@4U} 89.error 误差
US(RWXyg w0oTV;yh 90.expected error 预期误差
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Xq03o#-p+ /j}Tv.'d 92.sampling risk 抽样风险
#jG?{j3;? zow8 Q6f 93.non- sampling risk 非抽样风险
B5vLV@>] fpf,gb8[$n 94.sampling unit 抽样单位
?%qaoxG37 @KU;'th 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
"0[`U(/ 0F%8d@Y2 97.the risk of under reliance 信赖不足风险
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0m4M@94 98.the risk of over reliance 信赖过度风险
IF|;;*Z8 l5Ko9CG 99.the risk of incorrect rejection 误拒风险
9?hZf$z fxoEK}TM 100. the risk of incorrect acceptance 误受风险
LO)!Fj4| .Y]0gi8z 101.working trial balance 试算平衡表
'@hUmrl KB|mtsi 102.index and cross-referencing 索引和交叉索引
N<a%l J 0RMW>v/7kL 103.cash receipt 现金收入
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ii 104.cash disbursement 现金支出
=RD>#' sUK U'(zKqC 105.bank statement 银行对账单
ox&?`DO k)*apc\W 106.bank reconciliation 银行存款余额调节表
M(K7xx+G LOcZadr 107.balance sheet date
资产负债表日
p|A ?F0 >.`*KQdan 108.net realizable value 可变现净值
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S sW<,T 109.storeroom 仓库
7:pc%Ksq IJ2' 110.sale invoice 销售发票
{ m~)~/z? d/OP+yzgZ 111.price list 价目表
SF+L-R<e XF)N_
}X^ 112.positive confirmation request 积极式询证函
=LV-n .Vnb+o 113.negative confirmation request 消极式询证函
p{LbTjdNc n:/!{. 114.purchase requisition 请购单
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)G^k$j \L~^c1s3r 116.gross margin 毛利
8CUtY9. iD|~$<9o 117.manufacturing overhead 制造费用
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cAs}y} 118.material requisition 领料单
8}:$=n4& _3 oo%?} 119.inventory-taking 存货盘点
*6AV^^ }vU/]0@,E 120.bond certificate 债券
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q#mL-3OQ 121.stock certificate 股票
):>?N`{V YAT@xZs- 122.audit report 审计报告
^Z9bA( w8 v5a\}S<( 123.entity 被审计单位
7\98E& J(d+EjC 124.addressee of the audit report 审计报告的收件人
!`?i>k?Q E \&kj#)JYA 125.unqualified opinion 无保留意见
WFahb3kx *|W](id7e 126.qualified opinion 保留意见
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)H7A P7=`P 127.disclaimer of opinion 无法表示意见
o"BED!/ +&VY6(Zj+* 128.adverse opinion 否定意见
ux1(> o[_,r]%+D 查看《
注会考试《审计》中的128个英文单词(一) 》
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