61.assessed level of material misstatement risk 重大错报风险的评估水平
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o:VixZf DxjD/?R8 62.simall business 小规模企业
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jYP1 ]zp5 6U|xa 63.accounting system
会计系统
.K?',x p- 5)J& 64.test of control 控制测试
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<4Cd~ 65.walk-through test 穿行测试
\s<7!NAE4 fDc>E+, 66.communication 沟通
y*2R#jTA xdWfrm$;ZA 67.flow chart 流程图
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H6O 9hAS#|vK 68.reperformance of internal control 重新执行
qW]gp7jK4 n^|;J*rD 69.audit evidence
审计证据
@|Z:7n6S ( Lj{V}^ 70.substantive procedures 实质性程序
#PnuR2s7. RZ)sCR 71.assertions 认定
4R!A.N 9 jvx9b([<sG 72.esistence 存在
%M8Egr2|0 [% chN/ 73.occurrence 发生
`abQlBb* u2HkAPhD 74.completeness 完整性
,4y'(DA R"(rL5j 75.rights and obligations 权利和义务
"bZV<;y6 \RN,i]c-g/ 76.valuation and allocation 计价和分摊
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]$ a] :tn:q 77.cutoff 截止
eeIh }t>[ <%eY>E 78.accuracy 准确性
}*Qd]\fy @C)O[&Sk 79.classification 分类
r})2-3ZA9 tf64<j6 80.inspection 检查
'^ '4C'J Z4FyuWc3 81.supervision of counting 监盘
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eZfHW& Wz$%o'OnC 82.observation 观察
3nuf3) Du3OmXMk 83.confirmation 函证
E/cA6*E[.< !mFo:nQ)} 84.computation 计算
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85.analytical procedures 分析程序
Mq) n=M Myss$gt} 86.vouch 核对
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h 87.trace 追查
.lu:S;JSnS PK1j$&F 88.audit sampling 审计抽样
a?' 3 2{s ND 89.error 误差
RsBo\#` oTZ?x}Z1 90.expected error 预期误差
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^p 91.population 总体
w?ssV aKs!*uo0H 92.sampling risk 抽样风险
^&<~6y}U^ j)\g0u6 93.non- sampling risk 非抽样风险
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T 2>Kq)Ii 94.sampling unit 抽样单位
z.16%@R ]i*q*]x2u 95.statistical sampling 统计抽样
"M6a_rZ2W ^vm[`M 96.tolerable error 可容忍误差
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A%& 4zghM< 97.the risk of under reliance 信赖不足风险
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Wq)'0U;{$ 98.the risk of over reliance 信赖过度风险
T(+F6d=1 IyG5Rj2 99.the risk of incorrect rejection 误拒风险
q?z6|]M|u x6HebIR+ 100. the risk of incorrect acceptance 误受风险
FcIH<_r Lhl)p P17 101.working trial balance 试算平衡表
]SrKe-*:U (Wr;:3i 102.index and cross-referencing 索引和交叉索引
Wy#`*h, 6bnAVTL5 103.cash receipt 现金收入
d_J?i]AP|' 3iYz<M 104.cash disbursement 现金支出
3sGrX"0D y- k?_$M 105.bank statement 银行对账单
u#p1W|\4 ,- ]2s_ 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
=D5@PHpv( q^sMJ 108.net realizable value 可变现净值
a2/r$Tgm UEo,:zeN[ 109.storeroom 仓库
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}vYX 110.sale invoice 销售发票
+lJuF/sS8m @usQ*k 111.price list 价目表
!Go(8`> m?<8 ': 112.positive confirmation request 积极式询证函
UQ|0Aqwq _zh}%#6L 113.negative confirmation request 消极式询证函
yD1*^~ loJ R,Zuy(g 114.purchase requisition 请购单
hPr ^S ,E "Q 115.receiving report 验收报告
rShi"Yw 8e\a_R*(| 116.gross margin 毛利
$O}gl Q nWFp$tJ/R 117.manufacturing overhead 制造费用
<eN>X:_N 344,mnAd 118.material requisition 领料单
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l(:H 119.inventory-taking 存货盘点
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pW=G 120.bond certificate 债券
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0 121.stock certificate 股票
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B27 122.audit report 审计报告
{(a@3m~a% 5mSXf"R^ 123.entity 被审计单位
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]`m|A1( 124.addressee of the audit report 审计报告的收件人
p00\C v@>hjie 125.unqualified opinion 无保留意见
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= zN5i}U=|r 126.qualified opinion 保留意见
7h&xfrSrD asQ" |]m 127.disclaimer of opinion 无法表示意见
\!cqeg*53 ~fCD#D2KU 128.adverse opinion 否定意见
g-^CuXic }GkEv}~t 查看《
注会考试《审计》中的128个英文单词(一) 》
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