61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
gAE}3// htaB!Q?V 63.accounting system
会计系统
Q>.-u6(& 39OZZaWL 64.test of control 控制测试
E_h 9y ZXco5,1 65.walk-through test 穿行测试
bC&_OU: IlwY5i L 66.communication 沟通
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5!AzEB 67.flow chart 流程图
Bdq/Ohw|! sl)_HA7G 68.reperformance of internal control 重新执行
T-27E$0 RY*6TYX! 69.audit evidence
审计证据
2LgRgY{Bl r+) A)a, 70.substantive procedures 实质性程序
nGRF<2! r:u5+A 71.assertions 认定
rtY0? iJq}tIk#2' 72.esistence 存在
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0.?|%;^ib 73.occurrence 发生
8zr)oQ: ;X\!*Loe 74.completeness 完整性
;VvqKyUh7` IH{g-#U 75.rights and obligations 权利和义务
+('jqbV &359tG0@P 76.valuation and allocation 计价和分摊
T9u/|OP W$,c]/u| 77.cutoff 截止
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FF "Hs KSLyU1W 78.accuracy 准确性
sR #( \ S9mj/GpL3 79.classification 分类
\5J/? C,K P!B{ 80.inspection 检查
Nn%{Ka HmQuRW 81.supervision of counting 监盘
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Xo 37{mhU 82.observation 观察
7:;P>sF@ `57ffQR9 83.confirmation 函证
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:*4[ W<kJ%42^j 84.computation 计算
KO:o GUR H+-9R 85.analytical procedures 分析程序
7Sr7a{ g,9o'fs`x 86.vouch 核对
5&6S["lt eja_+`cJ 87.trace 追查
3TO$J GYCc)Guc 88.audit sampling 审计抽样
.|cQ0:B[ ?-J\~AXL 89.error 误差
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%'$AM}+s 90.expected error 预期误差
}F**!%4d zZseK 91.population 总体
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F5 jF{zcYU 92.sampling risk 抽样风险
2{g~6U. H$WuT;cTE 93.non- sampling risk 非抽样风险
p)d'yj <T<?7SE+ 94.sampling unit 抽样单位
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Bhv |no '^ 95.statistical sampling 统计抽样
=p:D_b umK~K!i 96.tolerable error 可容忍误差
\,lgv KZJ;O7'` 97.the risk of under reliance 信赖不足风险
]uj6-0q){W StA5h+[m 98.the risk of over reliance 信赖过度风险
*tO7A$LDT 3\G&fb|?}R 99.the risk of incorrect rejection 误拒风险
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!TFFkX[ Il>!C\hU 100. the risk of incorrect acceptance 误受风险
Q]A;VNx g.zJ[- 101.working trial balance 试算平衡表
UC3?XoT\ yiiYq(\{ 102.index and cross-referencing 索引和交叉索引
/c8F]fkZ= 0k0y'1SL 103.cash receipt 现金收入
-#|J wSBDJvI 104.cash disbursement 现金支出
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PJsiT4< 105.bank statement 银行对账单
TnCN2#BO :dLfM)8} 106.bank reconciliation 银行存款余额调节表
F2:?lmhL< 6m|j "m 107.balance sheet date
资产负债表日
&%$r3ePwc 1|Us"GQ(n 108.net realizable value 可变现净值
=4 36/O`K N{ @B@] 109.storeroom 仓库
e>=P' DI"mi1ObE 110.sale invoice 销售发票
1nye.i~ 6$lj$8\ 111.price list 价目表
bT2 b)nf 8.ll]3)) 112.positive confirmation request 积极式询证函
%c*azo. ;|5m;x/a 113.negative confirmation request 消极式询证函
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F~cV VZ5EV'D8! 114.purchase requisition 请购单
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MD%_Z/NL p'fU}B1 116.gross margin 毛利
TXWi5f[ TW8E^k7 117.manufacturing overhead 制造费用
qCi6kEr y+hC !- 118.material requisition 领料单
g@BQ!}_#5 %qfql 119.inventory-taking 存货盘点
DJ2EV^D+P K!VIY|U 120.bond certificate 债券
|[7xTD *tC]Z&5 121.stock certificate 股票
W9D]s~bO; &9g4/c-?$ 122.audit report 审计报告
Z?kLAhy! 3Sv<Viuo 123.entity 被审计单位
CqDKQQ Xt %;]1n 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
T0J"Wr>WY AL74q[> 126.qualified opinion 保留意见
z|;7;TwA 4mq+{c0 127.disclaimer of opinion 无法表示意见
l8/ tR z=J%-Hq> 128.adverse opinion 否定意见
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B/oSy U ?P5cN 查看《
注会考试《审计》中的128个英文单词(一) 》
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