61.assessed level of material misstatement risk 重大错报风险的评估水平
rnv7L^9^A 2*wO5v 62.simall business 小规模企业
\(U" _NPp 05VOUa*pb 63.accounting system
会计系统
`pd 7e{X$' 64.test of control 控制测试
+ >gbZ-S RR"WO 65.walk-through test 穿行测试
xZ=FH>Y6' (X_ ,*3Yxk 66.communication 沟通
skDk/-*R w*xUuwi 67.flow chart 流程图
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oG i,Wm{+H-O 68.reperformance of internal control 重新执行
; (0(8G )cqDvH 69.audit evidence
审计证据
f,HzrHax m9<%v0r 70.substantive procedures 实质性程序
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AFt @f5@0A\0 71.assertions 认定
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E?gu(\an@ l^UJes! 73.occurrence 发生
1'v !9 ZG/8 Ds 74.completeness 完整性
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aa ')u5 l 75.rights and obligations 权利和义务
]O7.ss/2 AXh3LA 76.valuation and allocation 计价和分摊
(4/]dTb zdjM%l); 77.cutoff 截止
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N Ueg N-n 78.accuracy 准确性
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zA?i 79.classification 分类
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'N !&a;P,_Fb 80.inspection 检查
\n*7#aX/ /y9J)lx 81.supervision of counting 监盘
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82.observation 观察
% L ># eN]>l 83.confirmation 函证
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Cl t5 84.computation 计算
Jny)uo8 M<Wn]}7! 85.analytical procedures 分析程序
ovDJ{3L6O Q$3\ /mz 86.vouch 核对
4z9#M;qT aVQSN 87.trace 追查
(zs4#ja2, ljYpMv.>xG 88.audit sampling 审计抽样
YA"Ti9-EV >d{dZD} 89.error 误差
ws>WA{]gq b.R!2]T]i^ 90.expected error 预期误差
g=FDm* +HOCVqx 91.population 总体
C(V[wvL zNV!@Yr 92.sampling risk 抽样风险
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!|8g`Tm <?LfOSdMs^ 93.non- sampling risk 非抽样风险
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Kvk 94.sampling unit 抽样单位
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=/ 95.statistical sampling 统计抽样
([,vX"4 OU,PO2xX9 96.tolerable error 可容忍误差
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8_a$kJJ2 97.the risk of under reliance 信赖不足风险
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iB ~K~b`|1 98.the risk of over reliance 信赖过度风险
'yPCZ`5H( eVw\v#gd 99.the risk of incorrect rejection 误拒风险
9Z,*h-o E0"10Qbi 100. the risk of incorrect acceptance 误受风险
lAdDu cOSxg=~>u 101.working trial balance 试算平衡表
Iv$:`7|crX &1z)fD2 102.index and cross-referencing 索引和交叉索引
`fBG~NDw V_&GYXx(J 103.cash receipt 现金收入
7FmbV/&c |SGgy|/a# 104.cash disbursement 现金支出
nG"tO'J6 ?EI'^xg 105.bank statement 银行对账单
b8J@K" )uQ-YC('0 106.bank reconciliation 银行存款余额调节表
(jU/Wj!q 1. #
|QX 107.balance sheet date
资产负债表日
#TMm#?lC :tRf@bD# 108.net realizable value 可变现净值
)Y3EQxXa [YC=d1F5 109.storeroom 仓库
r<;l{7lY_ QS3U)ZO$@ 110.sale invoice 销售发票
}.0Bl&\UK ;mDM5.iF 111.price list 价目表
C%giv9a L|&'jH) 112.positive confirmation request 积极式询证函
h ?uqLsRl weNzYMf% 113.negative confirmation request 消极式询证函
J+Q+&-a M]}l^m>L 114.purchase requisition 请购单
TT'Ofvdc ePf+[pV3 115.receiving report 验收报告
exfmq W7H&R, 116.gross margin 毛利
V,V*30K5 q`XW5VV{K 117.manufacturing overhead 制造费用
kmryu= HbcOTd)=5 118.material requisition 领料单
!7}IqSs o4$Ott%Wm 119.inventory-taking 存货盘点
{vs 4vS6 c\At0.QCA 120.bond certificate 债券
w{pUUo:< XC=%H'p 121.stock certificate 股票
)FRM_$t >DHp*$y 122.audit report 审计报告
vu=me?m?( K*~]fy 123.entity 被审计单位
lWW+5 t)` p@]j 124.addressee of the audit report 审计报告的收件人
`>s7M.|X *myG"@P4hW 125.unqualified opinion 无保留意见
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q|$ 126.qualified opinion 保留意见
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OA[&Za#w 127.disclaimer of opinion 无法表示意见
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*l{yW"Su 128.adverse opinion 否定意见
Guh%eR'Wt "< v\M85& 查看《
注会考试《审计》中的128个英文单词(一) 》
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