61.assessed level of material misstatement risk 重大错报风险的评估水平
G100L}d"N C$_H)I 62.simall business 小规模企业
c{[d@jtO 3k=q>~&@ 63.accounting system
会计系统
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eL7 64.test of control 控制测试
jooh`| `P </eh^<_~ 65.walk-through test 穿行测试
Z7(hW,60 7YsFe6D" 66.communication 沟通
^E9@L?? UuN(+&oD- 67.flow chart 流程图
(Az^st/_ 5<u+2x8| 68.reperformance of internal control 重新执行
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:ZUy(8%Wl 69.audit evidence
审计证据
>0> M@s 2$jY_{B+x 70.substantive procedures 实质性程序
QF>H>=Za= Z/64E^ 71.assertions 认定
twJck~l~n D%Wr/6X 72.esistence 存在
!nu#r$K( LNj|t)O v 73.occurrence 发生
2 `#|;x^< zdY`c 74.completeness 完整性
1$c*/Tc:E Y.-i ;Mmu 75.rights and obligations 权利和义务
NY_Oo!)3 S"lcePN 76.valuation and allocation 计价和分摊
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M$FW 77.cutoff 截止
X[VQ 1 L)Kn8 78.accuracy 准确性
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79.classification 分类
#ujcT%1G ,Qp58u2V 80.inspection 检查
;]p#PNQ0 pnf3YuB 81.supervision of counting 监盘
D@mDhhK_ ] $5r h8 82.observation 观察
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!Qn:PSk 83.confirmation 函证
SMnbI.0 ]Dx5t& 84.computation 计算
o8bVz2E 64[j:t=N 85.analytical procedures 分析程序
X^"95Ic eqXW|,zUm 86.vouch 核对
R D)dw pS51fF9 87.trace 追查
a}MOhM6T R9{6$djq\: 88.audit sampling 审计抽样
c D7q;|+ ?"J5~_U. 89.error 误差
>:8GU f* 9-9`;Z 90.expected error 预期误差
@aI`ru+a aMT&}3 91.population 总体
KrG$W/<tg m/CA 92.sampling risk 抽样风险
)0!hw|0| 4uD!-1LT@ 93.non- sampling risk 非抽样风险
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vY <.~j:GbsE 94.sampling unit 抽样单位
tXwnK[~x $7,n8ddRy 95.statistical sampling 统计抽样
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yMIP~N,$ 96.tolerable error 可容忍误差
2#ypM 9 Au@U;a4UU 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
u:<%!? cy%^P^M 99.the risk of incorrect rejection 误拒风险
JoIffI?{(D BIS5u4 100. the risk of incorrect acceptance 误受风险
{'EQ%H$q d8e6}C2v 101.working trial balance 试算平衡表
N(6|TE2 #*XuU8q? 102.index and cross-referencing 索引和交叉索引
`G6Nk@9. Ez+.tbEA, 103.cash receipt 现金收入
pb6z)8 O~Pbu[C 104.cash disbursement 现金支出
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u+) 8.F]&D0p8 105.bank statement 银行对账单
x~Y]c"'D 2wpLP^9Vr< 106.bank reconciliation 银行存款余额调节表
d%\en&:la utfD$8UI 107.balance sheet date
资产负债表日
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zl yIOoVi\m 108.net realizable value 可变现净值
`pOiv&> 7J.alV4`/ 109.storeroom 仓库
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;x{ 110.sale invoice 销售发票
2a3i]e5Kt [2WJ>2r}6 111.price list 价目表
#EgFB}>1 $i7iv 112.positive confirmation request 积极式询证函
:?O+EE .q"`)PT 113.negative confirmation request 消极式询证函
#"jEc*&= ]*'V#;s 114.purchase requisition 请购单
aq@/sMn MDM/~Qpj_ 115.receiving report 验收报告
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f,wB.MN 116.gross margin 毛利
-U`]/ }uz*6Z(S 117.manufacturing overhead 制造费用
sL[&y'+ 1O"7%Pvw 118.material requisition 领料单
sG!SSRL@ ZaIlo5 119.inventory-taking 存货盘点
s,!+wHv_8 ]2`PS<a2 120.bond certificate 债券
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121.stock certificate 股票
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RXRO K; ,2ag 122.audit report 审计报告
6`Zx\bPDm $ d? N("L 123.entity 被审计单位
Yx>y(Whu. -HutEbkjx 124.addressee of the audit report 审计报告的收件人
!B cd\] q zGjf7VV2a 125.unqualified opinion 无保留意见
,1J+3ugp& 'mx_]b^O 126.qualified opinion 保留意见
J\VG/)E BIovPvq;i 127.disclaimer of opinion 无法表示意见
_1TSt%L u2%/</]h 128.adverse opinion 否定意见
MLf,5f;e gb:)t}| 查看《
注会考试《审计》中的128个英文单词(一) 》
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