61.assessed level of material misstatement risk 重大错报风险的评估水平
9l"=]7~% MUsF 62.simall business 小规模企业
N*hV/"joZ %gs?~Xl)] 63.accounting system
会计系统
QuG"]$ :.-z! 64.test of control 控制测试
ZgG~xl\My tc[z/ 65.walk-through test 穿行测试
I |c!:4 ']>9/r# 66.communication 沟通
N&p0Emg :hs~;vn) 67.flow chart 流程图
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X$q\7 68.reperformance of internal control 重新执行
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S=E6 69.audit evidence
审计证据
L%(NXSfu7 Y2XxfZj 70.substantive procedures 实质性程序
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C#Iod akt7rnt?i 71.assertions 认定
n[gE[kw $pAJ$0=sw 72.esistence 存在
GC7 WRA 8Th,C{ 73.occurrence 发生
w&p(/y -z+,j(@ 74.completeness 完整性
~tt\^:\3~S ` 6*]c n#( 75.rights and obligations 权利和义务
=k.%#h{ RqGX(Iuv 76.valuation and allocation 计价和分摊
/{`"X_.o BCe'J! 77.cutoff 截止
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%Sq 79.classification 分类
bY.VNA !CX WoM 80.inspection 检查
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5}Q 81.supervision of counting 监盘
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?vGI= 82.observation 观察
{eI'0== 6];3h>c]N 83.confirmation 函证
cjPXrDl{\ yD7} 84.computation 计算
vs=q<Uw) ;10YG6: 85.analytical procedures 分析程序
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/ Lu.+J]Rz 86.vouch 核对
}R#W<4: QHZ",1F 87.trace 追查
M yHv> cbyzZ#WRb 88.audit sampling 审计抽样
[Cv./hEQi rX?ZUw?u& 89.error 误差
ebI2gEu;a vuPNru" 2 90.expected error 预期误差
a24 AmoWx KH;~VR8"/ 91.population 总体
30uPDDvar }|=/v(D 92.sampling risk 抽样风险
$\h-F8|JMX \\<=J[R.M 93.non- sampling risk 非抽样风险
A\Ib I_v}}h{ 94.sampling unit 抽样单位
i m;6$3 `L`+`B 95.statistical sampling 统计抽样
? /z[Jx. {:uv}4 Z 96.tolerable error 可容忍误差
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C~w R\3a Sx L 97.the risk of under reliance 信赖不足风险
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(0}pi4 \6SjJ]o> 98.the risk of over reliance 信赖过度风险
Z)W8Of_ $!.>)n 99.the risk of incorrect rejection 误拒风险
PtbaC6"\ 950N\Y@u 100. the risk of incorrect acceptance 误受风险
!="q"X/* ;z4F-SYQ 101.working trial balance 试算平衡表
70c]|5 $q@d.Z>; 102.index and cross-referencing 索引和交叉索引
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\ ?x #K:a? 103.cash receipt 现金收入
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- WZNq!K H 104.cash disbursement 现金支出
3MQZ)!6 Xh;.T=/E| 105.bank statement 银行对账单
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$ Q p>b 106.bank reconciliation 银行存款余额调节表
8mreHa ~Xxmj!nOf 107.balance sheet date
资产负债表日
]WDmx$"&e XJ4f;U 108.net realizable value 可变现净值
)FQ"l{P ZiJF.(JS 109.storeroom 仓库
~U&NY7.@ eTS}- 110.sale invoice 销售发票
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111.price list 价目表
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5iE SU ~a()" 112.positive confirmation request 积极式询证函
}UW7py!TN %vJHr!x 113.negative confirmation request 消极式询证函
njy2pDC@ neI7VbH4 114.purchase requisition 请购单
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<oB9J 115.receiving report 验收报告
:*''ci \#9LwC"8; 116.gross margin 毛利
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2}8mQD 117.manufacturing overhead 制造费用
q`<:CfCt %hnBpz 118.material requisition 领料单
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[MTd<@ lhN@,q 120.bond certificate 债券
!2LX+*; hC:'L9Y 121.stock certificate 股票
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>[ 122.audit report 审计报告
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[ At(88(y-W 123.entity 被审计单位
qk (Eyp Uk?G1]$mL 124.addressee of the audit report 审计报告的收件人
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]nTeTW 125.unqualified opinion 无保留意见
+94)BxrY 9jkz83/+< 126.qualified opinion 保留意见
7=l~fKu buGBqx[ 127.disclaimer of opinion 无法表示意见
)O1]|r7v A5XMA|2_ 128.adverse opinion 否定意见
x%B_v^^^ Tru{8]uMH 查看《
注会考试《审计》中的128个英文单词(一) 》
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