61.assessed level of material misstatement risk 重大错报风险的评估水平
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|Qa}62 62.simall business 小规模企业
/1Q(b Md2>3- 63.accounting system
会计系统
r)~ T@'y W$OG(m!W> 64.test of control 控制测试
L3 --r _Khc3Jo 65.walk-through test 穿行测试
K]0:?h;%Ld "*5hiTr8+ 66.communication 沟通
,J>5:ht(6 \LppYXz 67.flow chart 流程图
bMMh|F O6/f5 68.reperformance of internal control 重新执行
Vz~nT ie\"$i.98H 69.audit evidence
审计证据
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f Tl<p&b 70.substantive procedures 实质性程序
`[)YEgs #Xb+`' 71.assertions 认定
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~ga`\%J 72.esistence 存在
@zz1hU 6qaQ[XTxf 73.occurrence 发生
d%,eZXg' muZ~*kMc 74.completeness 完整性
7:3$Ey V=V:SlS9| 75.rights and obligations 权利和义务
Nkl_Ho, }mdAM6 76.valuation and allocation 计价和分摊
V<@ o<R 7C ,UDp| 77.cutoff 截止
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+!-G, 5v}8org 78.accuracy 准确性
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D-(w_$# ? 1$fJ3 80.inspection 检查
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w1"nffhO 81.supervision of counting 监盘
&c%g B'EKM)dA 82.observation 观察
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#6dC0 I_rO! 83.confirmation 函证
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gus42f% 85.analytical procedures 分析程序
!PJ 6%" .dQQoyR+O 86.vouch 核对
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q G\r?f& 87.trace 追查
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88.audit sampling 审计抽样
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z D 89.error 误差
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} ,|plWIl~ 90.expected error 预期误差
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{0p= e `,ds~ 91.population 总体
p4i]7o@ ?0oUS+lU 92.sampling risk 抽样风险
.]7Qu;L *9c!^$V 93.non- sampling risk 非抽样风险
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%/0q' 94.sampling unit 抽样单位
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_? IGFR4+ 95.statistical sampling 统计抽样
~\3kx]^10 )V:]g\t 96.tolerable error 可容忍误差
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d[^~'V 97.the risk of under reliance 信赖不足风险
JPWOPB'H -O!Zxg5x 98.the risk of over reliance 信赖过度风险
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4/<th 99.the risk of incorrect rejection 误拒风险
[.*;6y3 FEW_bP/4 100. the risk of incorrect acceptance 误受风险
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,<\d7 !i%"7tQ3$ 101.working trial balance 试算平衡表
L%c0 Z@[~ $aPfGZ<i 102.index and cross-referencing 索引和交叉索引
{ e5/+W 3lq Mucr 103.cash receipt 现金收入
RxN,^!OV d)R352 104.cash disbursement 现金支出
0Ir<y ]$\|ktY! 105.bank statement 银行对账单
\3jW~FV JS>Gd/Jd 106.bank reconciliation 银行存款余额调节表
-"[<ek )){9&5,0: 107.balance sheet date
资产负债表日
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[ 108.net realizable value 可变现净值
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| ^F"iP7 109.storeroom 仓库
?k|H3;\ la?Wnw 110.sale invoice 销售发票
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111.price list 价目表
i^!ez5z [e4]"v`N 112.positive confirmation request 积极式询证函
tpTAeQ*:d TSsKfexQ 113.negative confirmation request 消极式询证函
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g vuFBET, 115.receiving report 验收报告
awUx=%ERtA A?T<",bO 116.gross margin 毛利
hw~a:kD $VQtwuYt 117.manufacturing overhead 制造费用
wB{;bB{ 1uk0d`JL 118.material requisition 领料单
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oejfU;+$ ]}6w#)]" 120.bond certificate 债券
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>?ju" 121.stock certificate 股票
nPgeLG"00 7 #=}:3c 122.audit report 审计报告
D*Q.G8( EIf~dOgH 123.entity 被审计单位
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" f ACK1@eF 124.addressee of the audit report 审计报告的收件人
O!Z|r? Zf>^4_x3P 125.unqualified opinion 无保留意见
ec|/ / Kw`VrcwjT 126.qualified opinion 保留意见
`ZaT}#Y *+b6B_u] 127.disclaimer of opinion 无法表示意见
9lo[&^< 7gS1~Q4\V2 128.adverse opinion 否定意见
.~gl19#:T S-nlr@w8 查看《
注会考试《审计》中的128个英文单词(一) 》
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