61.assessed level of material misstatement risk 重大错报风险的评估水平
-|"mB"Dc BXnSkT7 62.simall business 小规模企业
Ky|d RbK, Vf`1'GY 63.accounting system
会计系统
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^ 64.test of control 控制测试
gp$oQh#37; -;Y*;xe 65.walk-through test 穿行测试
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.=ur,Nd 66.communication 沟通
^} %OqP V<ziJ7H/ 67.flow chart 流程图
?;ZTJ ts<5%{M( 68.reperformance of internal control 重新执行
_%?}e|epy Pe6MDWR 69.audit evidence
审计证据
<w}YD @(f mg;+Th& 70.substantive procedures 实质性程序
%V%*0S|U Jlj=FA` 71.assertions 认定
@{_[bKg 5A g4o 72.esistence 存在
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Wb>y %AwR 4"M 73.occurrence 发生
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EE 74.completeness 完整性
kAsYh4[ <5%x3e"7u 75.rights and obligations 权利和义务
T>7$<ulm PHU#$LG 76.valuation and allocation 计价和分摊
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) 77.cutoff 截止
V^Z"FwWk d~M;@<eD 78.accuracy 准确性
Q*u4q-DE fjVGps$j 79.classification 分类
;7Cb!v1 kTZ`RW&0 80.inspection 检查
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qfxQ 81.supervision of counting 监盘
}pxMO? h$ xdGmiHN 82.observation 观察
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"yGx#$ ];P$w.0 83.confirmation 函证
Nj4= M S$^m2 84.computation 计算
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96x$Xl; 85.analytical procedures 分析程序
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j'k 86.vouch 核对
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!P 87.trace 追查
=aR'S\< 2Hl0besm 88.audit sampling 审计抽样
}q7rR:g d~n|F|`: 89.error 误差
|+K3\b \ t4:(Jp 3 90.expected error 预期误差
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?"-%>y@w 91.population 总体
GG@GjP<_ #D4gNQg@R 92.sampling risk 抽样风险
^'9:n\SKQ Hs,pY(l^ 93.non- sampling risk 非抽样风险
8s^CE[TA - "`5r6 94.sampling unit 抽样单位
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se;@K5y 3Run.Gv\ 95.statistical sampling 统计抽样
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<:(, 96.tolerable error 可容忍误差
b'F#Y9 8NU <lV` 97.the risk of under reliance 信赖不足风险
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i 98.the risk of over reliance 信赖过度风险
vw(X9xa D2<(V,h9 99.the risk of incorrect rejection 误拒风险
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b7;`A~{9v g>].m8DZ' 101.working trial balance 试算平衡表
phk fPvL{ R)}ab{A 102.index and cross-referencing 索引和交叉索引
MC=pN(l mIk8hA@B_ 103.cash receipt 现金收入
fH{ _X >|[ l?` 104.cash disbursement 现金支出
%2)B.qTp& 9&]g2iT P 105.bank statement 银行对账单
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NW$_w 106.bank reconciliation 银行存款余额调节表
uUy~$>V Ky:y1\K1^K 107.balance sheet date
资产负债表日
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or2 108.net realizable value 可变现净值
.r=F'i}-j* c_p7vvI&c0 109.storeroom 仓库
Cf&.hod A!xx#+M 110.sale invoice 销售发票
[yFf(>B k+nfW]UNF 111.price list 价目表
Ih RWa|{I <,:p?36 112.positive confirmation request 积极式询证函
)7`2FLG 816OV 113.negative confirmation request 消极式询证函
"~:AsZ"7 Uxll<z, 114.purchase requisition 请购单
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<r`^iR)% V$OZC;4 116.gross margin 毛利
NA`qC.K *PSUB{i( 117.manufacturing overhead 制造费用
qL;T^lj P Gt|m;o 118.material requisition 领料单
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oM1 119.inventory-taking 存货盘点
-G|?Kl Qo%IZw$l 120.bond certificate 债券
Mtw7aK Lo{g0~?x* 121.stock certificate 股票
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dm:2:A8^ 122.audit report 审计报告
AuW-XK. 7kT&}`g. 123.entity 被审计单位
p)k5Uh" QT<\E`v 124.addressee of the audit report 审计报告的收件人
*ydh.R<hb 9CNeMoA$p: 125.unqualified opinion 无保留意见
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( 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
.0a,%o8n ?cvV~&$gc 128.adverse opinion 否定意见
0nu&JQ Hl*V i3bQU 查看《
注会考试《审计》中的128个英文单词(一) 》
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