61.assessed level of material misstatement risk 重大错报风险的评估水平
#(1j#\ "h|'}7p 62.simall business 小规模企业
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63.accounting system
会计系统
jaa"~5TO8 >5j<4ShW 64.test of control 控制测试
k<cgO[m 3 q`)* 65.walk-through test 穿行测试
*FmTy| .58qL-iC 66.communication 沟通
5*0y7K/D x ul]m*Z 67.flow chart 流程图
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AM*lZ 68.reperformance of internal control 重新执行
STglw-TC\ cetvQAGXY 69.audit evidence
审计证据
on8WQf'A# BbRBT@ 70.substantive procedures 实质性程序
@]![o % TARXx> 71.assertions 认定
NuYkz"O] Z(9u< 72.esistence 存在
J!5v~<v?- YG8>czC 73.occurrence 发生
}=v)Js 9{$'S4 74.completeness 完整性
/"?HZ% W _ z;q9&J) 75.rights and obligations 权利和义务
/l{&iLz[ vAX|hwn; 76.valuation and allocation 计价和分摊
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u!\<\ /RyR>G! 77.cutoff 截止
<&!v1yR OKHX)"j\\ 78.accuracy 准确性
I(S)n+E R@wjccu 79.classification 分类
sO5?aB& 8&Myva 80.inspection 检查
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\Q5 81.supervision of counting 监盘
k64."*X }/,HM9Ke 82.observation 观察
{>"NyY 6O@J7P 83.confirmation 函证
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asW( 3&x-}y~sg 84.computation 计算
k@ K7yK VqE~c 85.analytical procedures 分析程序
&h~Xq^ :d8W+|1u 86.vouch 核对
vm'5s]kdh (n1Bh~R^ 87.trace 追查
0oh]61gC #eN{!Niy&U 88.audit sampling 审计抽样
U#n#7G6fRp s!9dQ. 89.error 误差
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D-FPK ~Xlrvb}LP 90.expected error 预期误差
2Sq_Tw3^ zd_HxYrN 91.population 总体
"/]| Hhc{ QW_agm 92.sampling risk 抽样风险
~w</!s nr)c!8 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
+f0~D(d!_ %Rh;=p` 95.statistical sampling 统计抽样
>|Q:g,I 1shBY@mlq 96.tolerable error 可容忍误差
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AkU<g 97.the risk of under reliance 信赖不足风险
<}jPXEB" kGkA:g: 98.the risk of over reliance 信赖过度风险
f(D_FTTO 7DKz;o 99.the risk of incorrect rejection 误拒风险
6r"u$i`o dx,=Rd5' 100. the risk of incorrect acceptance 误受风险
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u'f^ 101.working trial balance 试算平衡表
WS2osBc 7B3w\ 102.index and cross-referencing 索引和交叉索引
>O/D!j| U6[ang'l 103.cash receipt 现金收入
"&Qctk`<P %~NH0oFO 104.cash disbursement 现金支出
^O^:$nXhYy a4gi,pz$] 105.bank statement 银行对账单
K~RoUE<3[ ]v G{kAnH 106.bank reconciliation 银行存款余额调节表
}%TSGC4{ N:VX!w 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
?@6/Alk QO{y/{ 109.storeroom 仓库
k;dXOn 5~XN>>hp 110.sale invoice 销售发票
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V2|3i}V" 111.price list 价目表
Wk4.%tpeO7 wyxGe<1 112.positive confirmation request 积极式询证函
K:y^OAZfV 8iC:xcN3 113.negative confirmation request 消极式询证函
f]8I64 I/x iT 114.purchase requisition 请购单
HjWq[[Nz EA<}[4#jS 115.receiving report 验收报告
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uQM^2 nL]^$J$ 116.gross margin 毛利
\nrP$ O(H1 P[ 117.manufacturing overhead 制造费用
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2JL* /DS?}I.*] 118.material requisition 领料单
! o,5h|\ 9O,,m~B 119.inventory-taking 存货盘点
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O 120.bond certificate 债券
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~P}r 121.stock certificate 股票
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"33" |-2}j2' 122.audit report 审计报告
s]B"qFA 1D([@)^ 123.entity 被审计单位
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UyQ# U 124.addressee of the audit report 审计报告的收件人
5iFV;W pF=g||gS 125.unqualified opinion 无保留意见
|E/L.gdP7 \ SCy$,m 126.qualified opinion 保留意见
M"^K0 . eo#^L} 127.disclaimer of opinion 无法表示意见
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k GtI6[ :1t 128.adverse opinion 否定意见
&;q<M_< 6a}r( yP 查看《
注会考试《审计》中的128个英文单词(一) 》
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