61.assessed level of material misstatement risk 重大错报风险的评估水平
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#z7 U-1VnX9m 62.simall business 小规模企业
a" ^#!G<+ dA|Lufy# 63.accounting system
会计系统
=>e?l8`% OCwW@OC + 64.test of control 控制测试
E`(5UF*> &+,:u*% 65.walk-through test 穿行测试
8B_0!U&] y~x#pC*w 66.communication 沟通
An/>05| xSx&79Ez<* 67.flow chart 流程图
/G{&[X<4U 219R&[cb 68.reperformance of internal control 重新执行
nrI"k2oA@ 6W]OpM 69.audit evidence
审计证据
FoQ?U=er )CFk`57U 70.substantive procedures 实质性程序
mn(/E/ :a=ro2NH 71.assertions 认定
^M[#^wv, A\Lr<{Jh 72.esistence 存在
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N7gT*B: 73.occurrence 发生
^dheJ]n=k /4(Z`e;0 74.completeness 完整性
tN[St (_s;aK 75.rights and obligations 权利和义务
H U:1f)aa $xLEA\s 76.valuation and allocation 计价和分摊
M\9at\$ &qNP?>C!= 77.cutoff 截止
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uW, gkSGRshf 79.classification 分类
,\BfmC_i A J<iM)l| 80.inspection 检查
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n'! -Pv 81.supervision of counting 监盘
qK<aZ%V ww-XMz h 82.observation 观察
-[G/2F' q2[+-B)m 83.confirmation 函证
un.G6| S A"Tc^Ij 84.computation 计算
l0eANB%Y=@ jB*9 !xrd, 85.analytical procedures 分析程序
zf M<x,XdY 9` OG 86.vouch 核对
c ,Qw; Q,OkO?uY 87.trace 追查
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Gb Q_ 88.audit sampling 审计抽样
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`fXd L+v8E/W 89.error 误差
71K\.[ =- L#@l(8. 90.expected error 预期误差
c2tEz&=G HY*l 4QK 91.population 总体
>:3xi{ >l7eoj 92.sampling risk 抽样风险
s#'|{ ?q+8 /2 93.non- sampling risk 非抽样风险
}`+O$0A % <8K^|w 94.sampling unit 抽样单位
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s98: *o3 95.statistical sampling 统计抽样
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J`?K 96.tolerable error 可容忍误差
tXssejiE% jEC'l]l 97.the risk of under reliance 信赖不足风险
BsoFQw4$9 a7QlU=\ 98.the risk of over reliance 信赖过度风险
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@\x,;!N@ 99.the risk of incorrect rejection 误拒风险
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e["Z!D_H 100. the risk of incorrect acceptance 误受风险
fY|@{]rx yb@X*PW/z 101.working trial balance 试算平衡表
*!-}lc^4 C=xo&I7 102.index and cross-referencing 索引和交叉索引
eZa3K3^ B`'}&6jr. 103.cash receipt 现金收入
;j[q?^ b f ~n' Ki+' 104.cash disbursement 现金支出
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#_(7X& '=@-aVp 105.bank statement 银行对账单
*~\;&G29Y Zq2H9^![y~ 106.bank reconciliation 银行存款余额调节表
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6>1Fm8%V -y7l?N5F> 107.balance sheet date
资产负债表日
7LyV`6{70 LbtlcpF*~5 108.net realizable value 可变现净值
:O>Nd\UtO 8EW`*+%= 109.storeroom 仓库
yKX:Z4I/ Rx_,J%0Fq 110.sale invoice 销售发票
;iwD/=Y M8^ziZY 111.price list 价目表
4nVO.Ud0$X ;&7qw69k 112.positive confirmation request 积极式询证函
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8T 113.negative confirmation request 消极式询证函
hs -}:^S` g*"J10hyP 114.purchase requisition 请购单
Px^<2Q%Fs o$qFa9|Ec? 115.receiving report 验收报告
IArpCF/"8 h:US]ZC^Z 116.gross margin 毛利
qZyt>SAx <+mO$0h"r 117.manufacturing overhead 制造费用
b{yH4)O JY;#]'T\; 118.material requisition 领料单
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do:RPZ! K7d1(. 120.bond certificate 债券
BhhK| U/ :">~(Rd ZH 121.stock certificate 股票
ej??j<] l#J>It\ 122.audit report 审计报告
5u=U-- f R{WS:Pv 123.entity 被审计单位
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1 ^HU=E@ 124.addressee of the audit report 审计报告的收件人
nu1w: .,iw2: 125.unqualified opinion 无保留意见
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s swe8 126.qualified opinion 保留意见
u0$5Fd&X Qg8eq_m( 127.disclaimer of opinion 无法表示意见
3 `C3+ YRT}fd>R& 128.adverse opinion 否定意见
_tg3%X] ES:p^/ =* 查看《
注会考试《审计》中的128个英文单词(一) 》
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