61.assessed level of material misstatement risk 重大错报风险的评估水平
7Ur?ep -/{af 62.simall business 小规模企业
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WN<q 63.accounting system
会计系统
6XUuGxQV/ S)\8|ym6! 64.test of control 控制测试
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3FW52pjX 65.walk-through test 穿行测试
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&8W! ija:H'j 66.communication 沟通
jp<VK<s] OD9 yxN>P 67.flow chart 流程图
"e62/Ejg% -e>|kPfv! 68.reperformance of internal control 重新执行
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审计证据
xxX/y2\ q^Tis>*u6 70.substantive procedures 实质性程序
\ElX~$fS mBl7{w;Iv 71.assertions 认定
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L ijZ>:B2: 73.occurrence 发生
E20&hc5 8 2_pz3<,\ 74.completeness 完整性
L7q | ^` !Tfij(91 75.rights and obligations 权利和义务
Aka^e\Y@6* 9{eBgdC 76.valuation and allocation 计价和分摊
,seFkG@1 W"sr$K2m| 77.cutoff 截止
}B)jq`a?|\ p5*lEz|$ 78.accuracy 准确性
`BT*,6a R2^iSl%pj 79.classification 分类
moO_-@i K3ukYR 80.inspection 检查
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#A 81.supervision of counting 监盘
1L[S*X 31XU7A 82.observation 观察
iHz[Zw^.s -V=arm\#z 83.confirmation 函证
c^S&F9/U* 6E+=Xi 84.computation 计算
&5q{viI \Hum }0[ 85.analytical procedures 分析程序
<-)9>c:k 8~5|KO >F 86.vouch 核对
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XiG88Kwv `Cj,HI_/* 88.audit sampling 审计抽样
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WEC-<fN|Y\ 89.error 误差
E^syrEz q3\!$IM. 90.expected error 预期误差
\{>eOD_ b\L)m ( 91.population 总体
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u{ET 92.sampling risk 抽样风险
E& ]_U$ ngqUH 93.non- sampling risk 非抽样风险
I"V3+2e )dg UmN 94.sampling unit 抽样单位
;U7t ~~dfpW _" 95.statistical sampling 统计抽样
bX{PSjD 6QptKXu7 96.tolerable error 可容忍误差
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CW%JIM 97.the risk of under reliance 信赖不足风险
mt .,4 v<fWc971 98.the risk of over reliance 信赖过度风险
&|] Fg5 _6I >+9#C 99.the risk of incorrect rejection 误拒风险
HjPH PDZ)*$EE 100. the risk of incorrect acceptance 误受风险
~$ WQ"~z QQ|9>QP 101.working trial balance 试算平衡表
Q2R>lzB ]eL~L_[G\ 102.index and cross-referencing 索引和交叉索引
"j;!_v>=f` [r~~=b7*[ 103.cash receipt 现金收入
=z%s8D2 c=<v.J@K 104.cash disbursement 现金支出
Q,TaJ] 2c*2\93> 105.bank statement 银行对账单
"U{mMd!9L w`38DF@K 106.bank reconciliation 银行存款余额调节表
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资产负债表日
vev8l\ {&b-}f"m 108.net realizable value 可变现净值
lZ+/\s,]| 9&[\*{ 109.storeroom 仓库
m&{rBz0 <m9JXO:5 110.sale invoice 销售发票
|W/Hi^YE2 F6h/0i 111.price list 价目表
\ !6t yO%VzjJhg 112.positive confirmation request 积极式询证函
!-@SS> ]n/jJ_[ 113.negative confirmation request 消极式询证函
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0b$qw 114.purchase requisition 请购单
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VS` 115.receiving report 验收报告
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BHBd 116.gross margin 毛利
O/'f$ Zj36 $Jt8d|UP 117.manufacturing overhead 制造费用
]lC4+{V J\9jsx!WQ 118.material requisition 领料单
e1Dj0s?i~K ROcY'- 119.inventory-taking 存货盘点
IrUpExJ .jy)>"h0 120.bond certificate 债券
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rOB_Nz 122.audit report 审计报告
AZ]Z,s6 1j8 /4: 123.entity 被审计单位
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t= E%KC'TN^D 124.addressee of the audit report 审计报告的收件人
:^C#-O F12S(5Z0% 125.unqualified opinion 无保留意见
.kz(V5 BD<rQ mfA^ 126.qualified opinion 保留意见
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@faF`8LwA )I^)*(} 128.adverse opinion 否定意见
N2 M?5fF YeR7*[l 查看《
注会考试《审计》中的128个英文单词(一) 》
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