61.assessed level of material misstatement risk 重大错报风险的评估水平
n>?o=_|uR 4$LVl 62.simall business 小规模企业
9|v3lGK( hnag<= 63.accounting system
会计系统
SW|{)L, Pu dIb|V2 64.test of control 控制测试
n46H7e(ej\ $8gj}0}eH 65.walk-through test 穿行测试
.}Va~[0j 9frLYJz" 66.communication 沟通
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5s3!{zT{ 67.flow chart 流程图
]cvP ! &@CcH_d* 68.reperformance of internal control 重新执行
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>5Y%4++( 69.audit evidence
审计证据
Y=+pz^/" 1sgI,5liUs 70.substantive procedures 实质性程序
^$-ID6 YCr:nYm<f 71.assertions 认定
P%MYr"<$E T.\=R 72.esistence 存在
fz'@ON d>[=] 73.occurrence 发生
?7>G\0G P%w)*); 74.completeness 完整性
8D3|}z? SPfz/ q{ 75.rights and obligations 权利和义务
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<4r3ZV;' v4c*6(m 77.cutoff 截止
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z2'3P{#s zf+jQ 79.classification 分类
V0 70oZ Zi'}qs$v 80.inspection 检查
A=8%2UwI MvV\?Lzj 81.supervision of counting 监盘
G`1!SEae Msj(>U&}+ 82.observation 观察
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83.confirmation 函证
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>b 1 IZ?+c@t 84.computation 计算
*?Hc8y-dG, t!^ j0 q 85.analytical procedures 分析程序
Lg6;FbY? KV&4Ep# 86.vouch 核对
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, )wT@`p"4 87.trace 追查
FFC"rG JK.<(=y\ 88.audit sampling 审计抽样
{v3?.a$u #R^^XG`1 89.error 误差
E~]37!,\\9 K"fr4xHq 90.expected error 预期误差
)?d(7d-l ZQ@Ul 91.population 总体
,u.G6"< o'Rr2,lVi 92.sampling risk 抽样风险
EhWYFQ a ][t#` 93.non- sampling risk 非抽样风险
Lp1\vfU<+ W"3YA+qpI 94.sampling unit 抽样单位
(zIWJJw opaRk.p 95.statistical sampling 统计抽样
>]dH1@@ $0[t<4K`yn 96.tolerable error 可容忍误差
rl/]Ym4j kg/<<RO 97.the risk of under reliance 信赖不足风险
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99.the risk of incorrect rejection 误拒风险
Xzn}gH] >U7{EfUJdx 100. the risk of incorrect acceptance 误受风险
eN,6p'& q$iGeE# 101.working trial balance 试算平衡表
B!j7vXM2 1#Q~aY 102.index and cross-referencing 索引和交叉索引
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
Rlwewxmr HSG7jC'_ 107.balance sheet date
资产负债表日
/:GeXDJw A6S|pO1)3 108.net realizable value 可变现净值
EK 8r V !+o`,K TYp 109.storeroom 仓库
xf|vz|J?y nhImO@Q: 110.sale invoice 销售发票
@9AK!I8f Dkyw3*LCn% 111.price list 价目表
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fDp"- {lO>i&mx 112.positive confirmation request 积极式询证函
38zG[c|X bAwFC2jO[ 113.negative confirmation request 消极式询证函
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3uy^o \$Q? 115.receiving report 验收报告
Lk`,mjhk BenUyv1d 116.gross margin 毛利
=N^j:t :pw6#yi8` 117.manufacturing overhead 制造费用
Xaw&41K w:3CWF4q] 118.material requisition 领料单
c2~oPUj oR@1/lV 119.inventory-taking 存货盘点
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N / Fa^[ q]rqFP0C 121.stock certificate 股票
IfzW%UL m#|h22^H 122.audit report 审计报告
DP6>fzsl h=o%\F4 123.entity 被审计单位
iPK:gK3Q S]g`Ds< 124.addressee of the audit report 审计报告的收件人
VK[`e[.C Aq,&p,m03 125.unqualified opinion 无保留意见
:TRhk. i~ITRi@ 126.qualified opinion 保留意见
fl+dL#] #v\o@ArX 127.disclaimer of opinion 无法表示意见
_)a!g-Do7 a_(fqoW 128.adverse opinion 否定意见
LA4,o@V` (Y~gItej 查看《
注会考试《审计》中的128个英文单词(一) 》
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