61.assessed level of material misstatement risk 重大错报风险的评估水平
9 Z4H5!:( ('>!dXA$ 62.simall business 小规模企业
p{88v3b6 3vMfms 63.accounting system
会计系统
e\)PGjSI b>o38( 64.test of control 控制测试
yJ?4B?p( :V >Z|?[*H 65.walk-through test 穿行测试
f>Ij:b`Z2 "EA%!P:d, 66.communication 沟通
tQ*5[F,fm j{nL33T% 67.flow chart 流程图
7q(RQQp [t>}M6?R: 68.reperformance of internal control 重新执行
&L;0% _TkiI. ' 69.audit evidence
审计证据
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vu} 70.substantive procedures 实质性程序
}2G'3msx %kyvtt 71.assertions 认定
g_-Y-.M Yz[^?M%(D 72.esistence 存在
sN;xHTY qL]!/} 73.occurrence 发生
V:yia^1 N U\B 74.completeness 完整性
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75.rights and obligations 权利和义务
7hQrL+%q8 =r#of|`Q 76.valuation and allocation 计价和分摊
>12phLu <kp?*xV]] 77.cutoff 截止
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5:DIA! 78.accuracy 准确性
g&X$)V4C 4y:yFTp 79.classification 分类
Koo%mr XZ}]H_, n 80.inspection 检查
[>v.#:YM^ 8|HuxE 81.supervision of counting 监盘
8L^5bJ A-qdTJP 82.observation 观察
0]fzjiaGt Il,2^54q 83.confirmation 函证
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6*.e'p 84.computation 计算
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aZ T\ zXIVHC,"{ 85.analytical procedures 分析程序
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/ 1 86.vouch 核对
:!n_a*.{ Jt^a 87.trace 追查
,eW K~ pa !Qy%sY 88.audit sampling 审计抽样
FxW~Co $TGE 89.error 误差
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!"3 ">@]{e* 90.expected error 预期误差
a~>+I~^K5q scT,yNV 91.population 总体
j KGfm9|zj I r]#u]Ap 92.sampling risk 抽样风险
&gR)Y3 ]ri5mnB 93.non- sampling risk 非抽样风险
p(=}Qqdr8 \!x~FVA 94.sampling unit 抽样单位
jJml[iC 6j/g/!9c! 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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[/(M ]?rVram;z 97.the risk of under reliance 信赖不足风险
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Sr UuPXo66F] 98.the risk of over reliance 信赖过度风险
piULIZ0 H65><38X/ 99.the risk of incorrect rejection 误拒风险
:#7"SEud} ]{^'{ z$i 100. the risk of incorrect acceptance 误受风险
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M: t K2|2Ks_CS 101.working trial balance 试算平衡表
jlXzfDT Td(eNe_4T 102.index and cross-referencing 索引和交叉索引
41Ga- 0p A{NKHn>%` 103.cash receipt 现金收入
<;kcy :s +-2o b90_m 104.cash disbursement 现金支出
kD;1+lNz [ICFPY6 105.bank statement 银行对账单
1K{u>T G5A:C(r 106.bank reconciliation 银行存款余额调节表
*@)0TL(03 aG_@--= 107.balance sheet date
资产负债表日
8L1vtYz 3EkCM_] 108.net realizable value 可变现净值
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\s+"M 109.storeroom 仓库
w2X0.2)P2 /|s~X@%K 110.sale invoice 销售发票
O"^3,- HKp|I%b]J 111.price list 价目表
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RoJD:9 112.positive confirmation request 积极式询证函
u1 Z;n 8FT]B/^&m 113.negative confirmation request 消极式询证函
A:b(@'h c~``)N 114.purchase requisition 请购单
}_mVXjF ml,FBBGq|- 115.receiving report 验收报告
$Z|HFV{ tq$L* ++O 116.gross margin 毛利
eR3v=Q \<ko)I#% 117.manufacturing overhead 制造费用
%cO^: I4XnJ[N% 118.material requisition 领料单
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C]EkVcKFA 119.inventory-taking 存货盘点
Xfc+0$U@ ^yLhL^Y 120.bond certificate 债券
YY zUg Zh 121.stock certificate 股票
g?.y7!m q\pI&B 122.audit report 审计报告
whi#\>i &2,3R}B/ 123.entity 被审计单位
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t &=^YN"=Z 124.addressee of the audit report 审计报告的收件人
Ko|m<;LX X;bHlA-g 125.unqualified opinion 无保留意见
lfw|Q@ nnOgmI7 126.qualified opinion 保留意见
-1{f(/ 9r.h^ 127.disclaimer of opinion 无法表示意见
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(b L<8b 128.adverse opinion 否定意见
&HQ_e$1 ;9CbioO 查看《
注会考试《审计》中的128个英文单词(一) 》
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