61.assessed level of material misstatement risk 重大错报风险的评估水平
}uma<b ,:mL\ZED 62.simall business 小规模企业
$b`nV4p t+v%%N_ 63.accounting system
会计系统
==Egy:<:Q nP%U<$,+ 64.test of control 控制测试
PhyIea xX-r<:'tmi 65.walk-through test 穿行测试
kt6)F&;$ #LR4%}mg 66.communication 沟通
),yar9C 0`"oR3JY 67.flow chart 流程图
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7l%- 68.reperformance of internal control 重新执行
sSU|N;"Y Mp/l*"( 69.audit evidence
审计证据
%*Ex2we& pg%(6dqK4 70.substantive procedures 实质性程序
Y# }qXXZ>] hJ(vDv% 71.assertions 认定
U~D~C~\2; iyn9[>je 72.esistence 存在
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@eJ8wf] $z[S0C m 75.rights and obligations 权利和义务
u"&?u+1j J$}]p 76.valuation and allocation 计价和分摊
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`s|]VNt 77.cutoff 截止
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j{lurb)y 78.accuracy 准确性
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d`7(r %rrA]\C' 79.classification 分类
K T0t4XPM '4uu@?!dVk 80.inspection 检查
`,6|6.8# t8-P'3,Q$ 81.supervision of counting 监盘
0Agse) Dizz ?O 82.observation 观察
42]7N3:' j Mn,N9Mf 83.confirmation 函证
SAdT#0J opa}z-7>^ 84.computation 计算
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$Qk-H {A/^;X{N^ 85.analytical procedures 分析程序
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86.vouch 核对
r>(,)rs(l \'Ae,q|w 87.trace 追查
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V~/G,3:0y% 88.audit sampling 审计抽样
C7S\4rDJ AY5iTbL1 89.error 误差
'TS_Am?o b;b,t0wS 90.expected error 预期误差
GCJ[x n(_ ;(?tlFc 91.population 总体
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92.sampling risk 抽样风险
xoo,}EY G{!er:Vwdh 93.non- sampling risk 非抽样风险
K#+?oFo: f7a4E+} 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
@F5Af/ _H]^7`; 96.tolerable error 可容忍误差
P)K$+oo ."+lij=56 97.the risk of under reliance 信赖不足风险
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n~e n.+'9Fj 98.the risk of over reliance 信赖过度风险
yus3GqPI r""rJzFz' 99.the risk of incorrect rejection 误拒风险
2'@m'4-N ~Y x_ 3 100. the risk of incorrect acceptance 误受风险
lndz q2X::Yqk 101.working trial balance 试算平衡表
P{9:XSa% $Er=i }` 102.index and cross-referencing 索引和交叉索引
_uO$=4Sd &DMC\R* j 103.cash receipt 现金收入
_<c"/B B2[f1IMI 104.cash disbursement 现金支出
eS!].
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2?~nA2+vm ? uYO]!VC 106.bank reconciliation 银行存款余额调节表
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7 <'4Wne.z! 107.balance sheet date
资产负债表日
K(?V]Mxl6 c6[m'cy 108.net realizable value 可变现净值
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Kzqe 109.storeroom 仓库
zjUQ] >.qFhO\1so 110.sale invoice 销售发票
?V2P]| L"'=[O~ 111.price list 价目表
Dd1k? +DRt2a# 112.positive confirmation request 积极式询证函
vNw(hT5750 0HWSdf|w 113.negative confirmation request 消极式询证函
d7kE}{, 7SHllZ 114.purchase requisition 请购单
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XdJD"|,h 115.receiving report 验收报告
}p?,J8=- ahXcQ9jzFi 116.gross margin 毛利
?>+uO0*S )r.Wge 117.manufacturing overhead 制造费用
_AF$E"f@ Ou1kSG|kM 118.material requisition 领料单
d9JAt-6z2 1#N`elm 119.inventory-taking 存货盘点
,u|>%@h )s>|;K{ 120.bond certificate 债券
[,Ul WblH} 121.stock certificate 股票
U)'YR$2< /HUT6B 122.audit report 审计报告
<,DMD (tA[] ne2 123.entity 被审计单位
U>kaQ54/ 06HU6d, 124.addressee of the audit report 审计报告的收件人
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/ Pm P&Qje7 125.unqualified opinion 无保留意见
<!t;[ie?y hD#Mhy5h 126.qualified opinion 保留意见
{KSLB8gtL <,O|fY% 127.disclaimer of opinion 无法表示意见
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BT(eU*m- 128.adverse opinion 否定意见
R1hmJ kK6t|Yn& 查看《
注会考试《审计》中的128个英文单词(一) 》
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