61.assessed level of material misstatement risk 重大错报风险的评估水平
3PBg3Y$ 9(u2jbA 62.simall business 小规模企业
P=u )Q _ DYzVV(_J" 63.accounting system
会计系统
/0@}7+& [C7:Yg7 64.test of control 控制测试
?\^u},HnE| 4b7}Sr=` 65.walk-through test 穿行测试
_>3GNvS QKHm OVh] 66.communication 沟通
N} Q, NK"y@)%0 67.flow chart 流程图
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ia6 XV+BSW7} 68.reperformance of internal control 重新执行
*?\2Ohp . dM 0 69.audit evidence
审计证据
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<_42h|- 70.substantive procedures 实质性程序
/dWuHS {/B) YR 71.assertions 认定
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72.esistence 存在
;5 IS58L #Oe=G:+A 73.occurrence 发生
6 t A?<S D0"+E* 74.completeness 完整性
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Y%0vQ KZD&Ih(vC 75.rights and obligations 权利和义务
#yU4X\oO '| Ag,x[ 76.valuation and allocation 计价和分摊
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5ct*w ;B1}so1] 77.cutoff 截止
&;%+Hduc b[BSUdCB 78.accuracy 准确性
drb_GT @&h<jM{D 79.classification 分类
eeL%Yp3+ L6Ynid.k 80.inspection 检查
UbMcXH8=F 4H\O&pSS 81.supervision of counting 监盘
U][.ioc @?e;Jp9 82.observation 观察
5i1 >z{ [a+?z6qI\} 83.confirmation 函证
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X$@iM XP{ nf9& 84.computation 计算
nq6]?ZJ MTLcLmdO 85.analytical procedures 分析程序
:ye)%UU"|: KP:O]520 86.vouch 核对
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eU3 87.trace 追查
^//N-?Fx &4{%3 w_/ 88.audit sampling 审计抽样
A;Zg: 4@8i,q> 89.error 误差
x/9`2X`~ kMI\GQW 90.expected error 预期误差
~t#'X8.) G~m(&,:Mu 91.population 总体
d628@~Ekn 9&2kuLp?P 92.sampling risk 抽样风险
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0\hm` 93.non- sampling risk 非抽样风险
]%mg(&p4 y()#FRp7 94.sampling unit 抽样单位
@aj"12 _$fxo D9 95.statistical sampling 统计抽样
5[Q44$a{ 8PQ$X2) 96.tolerable error 可容忍误差
PE4{;|a } ly^F?.e- 97.the risk of under reliance 信赖不足风险
O#k?c } Qh{=Z^r 98.the risk of over reliance 信赖过度风险
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/U>3U uIWCVR8`Y 99.the risk of incorrect rejection 误拒风险
pq4+n'uO x#ouR+< 100. the risk of incorrect acceptance 误受风险
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nQ/ha9v=n 101.working trial balance 试算平衡表
y"){? R'9TD=qEK 102.index and cross-referencing 索引和交叉索引
q.g!WLiI 3mBrnq]j> 103.cash receipt 现金收入
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P 69W 104.cash disbursement 现金支出
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IqF"5 105.bank statement 银行对账单
/}M@MbGM M hl# 9a? 106.bank reconciliation 银行存款余额调节表
DU[UGJg >iG` 107.balance sheet date
资产负债表日
@AyC0} @<w$QD 108.net realizable value 可变现净值
b [u_r,b Fa>Y]Y0r 109.storeroom 仓库
]jy6C'Mp +$v$P!), 110.sale invoice 销售发票
#}B~V3UD #G]s.by(' 111.price list 价目表
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4S#6# 112.positive confirmation request 积极式询证函
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9( yyiZV\ / 113.negative confirmation request 消极式询证函
0|NbU H9 't;Do 114.purchase requisition 请购单
ff{ESFtD S :oZ& 115.receiving report 验收报告
GLk7#Y Bp4QHv9xqL 116.gross margin 毛利
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117.manufacturing overhead 制造费用
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_v4}) 2o/AH \=2 118.material requisition 领料单
qWP1i7]=/ fTH?t_e 119.inventory-taking 存货盘点
O?{pln d;'@4NX5+ 120.bond certificate 债券
Fl|u0SY (zTr/ 121.stock certificate 股票
(]iw#m{ 2{&|%1Jg 122.audit report 审计报告
0gt/JI($ L5eaQu 123.entity 被审计单位
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8"1f|w 124.addressee of the audit report 审计报告的收件人
b@5bN\"x$ GR|Vwxs<@P 125.unqualified opinion 无保留意见
B4J^ rzK X1A;MA@0Ro 126.qualified opinion 保留意见
Ar>Om!]=v A$^}zP'u0< 127.disclaimer of opinion 无法表示意见
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~kU 128.adverse opinion 否定意见
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q? 查看《
注会考试《审计》中的128个英文单词(一) 》
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