61.assessed level of material misstatement risk 重大错报风险的评估水平
H.ksI;, 95z|}16UK 62.simall business 小规模企业
"u!gfG?oH 1vj@qw3 63.accounting system
会计系统
-je} PwT Wvf>5g)? 64.test of control 控制测试
`}l%61n0 Lz.khE< 65.walk-through test 穿行测试
AAlc %d/9 f?Zjd&|Ch 66.communication 沟通
*v+l,z4n BX0lk 67.flow chart 流程图
"dX~J3$ kg]6q T;Y 68.reperformance of internal control 重新执行
wWb>V&3 Hyy b0c^= 69.audit evidence
审计证据
_w4G|j$C z/1$G" 70.substantive procedures 实质性程序
UrizZ5a w~b:9_reY 71.assertions 认定
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:@[\(: 72.esistence 存在
MF4( U.Mfu9}#: 73.occurrence 发生
wS*r<zj ?[Lk]A&"L2 74.completeness 完整性
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e, 75.rights and obligations 权利和义务
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'@q `|ie#L(:7/ 76.valuation and allocation 计价和分摊
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fgz PR.3EL 77.cutoff 截止
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v 78.accuracy 准确性
+twoUn{# aZ4EcQ@-$] 79.classification 分类
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28fH ^~YT<cJ1h 80.inspection 检查
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CID*Ji 5CFNBb%Xy 81.supervision of counting 监盘
$9,&BW_* A9MM^jV8 82.observation 观察
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83.confirmation 函证
a_>|Ny6{ G tI )O} 84.computation 计算
Lb/GL\J) W "'6M=* 85.analytical procedures 分析程序
}mj9$=B4 k XSX<b <% 86.vouch 核对
]y0Y ( %qoS(iO`h 87.trace 追查
pmNy=ZXx WTfjn|a 88.audit sampling 审计抽样
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a3B`p j<p.#jkT 89.error 误差
FDz`U:8 xqG<R5k>> 90.expected error 预期误差
0B`X056|"| ;o9h|LRs 91.population 总体
R*[sO*h\k &?@C^0&QV 92.sampling risk 抽样风险
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$H)^o! e}UQN:1 94.sampling unit 抽样单位
yH/A9L,Z ;77K1 95.statistical sampling 统计抽样
` =>}*GS entU+O r 96.tolerable error 可容忍误差
\R#SoOd <CyU9`ye 97.the risk of under reliance 信赖不足风险
|?!i},Ki; }| DspO 98.the risk of over reliance 信赖过度风险
!"L.g u-' YWFE*wQ! 99.the risk of incorrect rejection 误拒风险
Hb)FeGsd). Q\$3l'W 100. the risk of incorrect acceptance 误受风险
o`bc/3! AFrJzh:V[ 101.working trial balance 试算平衡表
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pZvW cM#rus?)+ 102.index and cross-referencing 索引和交叉索引
dHnCSOM< &`r/+B_W 103.cash receipt 现金收入
VfoWPyWD# C96/ 104.cash disbursement 现金支出
JVc{vSa!rm 4{P+p!4 105.bank statement 银行对账单
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E* 106.bank reconciliation 银行存款余额调节表
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`hL~{ 107.balance sheet date
资产负债表日
~t6q-P [9; @1I<x 108.net realizable value 可变现净值
XiW1X6 Z8|<%1Kge 109.storeroom 仓库
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"+kwZ 110.sale invoice 销售发票
pQz1!0 +9_Y0<C 111.price list 价目表
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Mk 1 Vb0T)C 112.positive confirmation request 积极式询证函
n!jmxl$ =X$ ieXq| 113.negative confirmation request 消极式询证函
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$Z]&3VxxY 114.purchase requisition 请购单
(80m'.X x?h/e; 115.receiving report 验收报告
P?0X az mWp>E`l 116.gross margin 毛利
K`4lL5oH 9zp!lw~;+ 117.manufacturing overhead 制造费用
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/fI}QY1 118.material requisition 领料单
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}: &.)=>2 119.inventory-taking 存货盘点
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120.bond certificate 债券
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8X7 121.stock certificate 股票
'a~@q~! *;<fh,wOk 122.audit report 审计报告
,B <\a SDnl^a 123.entity 被审计单位
@^,q/%; LF dvz0 124.addressee of the audit report 审计报告的收件人
8U{D)KgS kCBtK?g 125.unqualified opinion 无保留意见
[M|^e;tWK zoq;3a5cqB 126.qualified opinion 保留意见
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]EJZ g3^s_*A 128.adverse opinion 否定意见
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@. 查看《
注会考试《审计》中的128个英文单词(一) 》
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