61.assessed level of material misstatement risk 重大错报风险的评估水平
qaJ$0,]H+ " kp+1sG8 62.simall business 小规模企业
RP[^1 *nS}1(u] 63.accounting system
会计系统
<L'!EcHm%] sNB*S{ 64.test of control 控制测试
LX f r pRR1k? 65.walk-through test 穿行测试
8xf]zM"Q p G|-<6WY 66.communication 沟通
Ao?y2 [sE TwPpZ@ 67.flow chart 流程图
-c%#Hd (sM$=M<$ 68.reperformance of internal control 重新执行
Rhi`4wo0$ @yV.Yx"p_ 69.audit evidence
审计证据
f2h`bO ul(pp+%S 70.substantive procedures 实质性程序
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;Jl 71.assertions 认定
&<nj~BL PmjN!/ 72.esistence 存在
,4W~CkLD 9 +1}8"~ 73.occurrence 发生
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|RXW m8}c(GwcP 74.completeness 完整性
n[[2<s*YJ q,;8Ka ) 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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B`<a~V 77.cutoff 截止
ATRB9 gn-@OmIs 78.accuracy 准确性
t[e`wj+qz (V(8E%<c 79.classification 分类
. E8Gj'yO shkyN 80.inspection 检查
4 H9mKR pNFVa<D 81.supervision of counting 监盘
xaN[ru@ '@6O3z_{ 82.observation 观察
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6uS;H]nd< 83.confirmation 函证
E\5Cf2Ox J;DTh ]z?: 84.computation 计算
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' } *:H\GL 85.analytical procedures 分析程序
PAD&sTjE* D[p_uDIz 86.vouch 核对
BbIg]E/G qV{iUtYt 87.trace 追查
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sc3 S^Mx=KJG 88.audit sampling 审计抽样
V}aZ}m{J Zdfruzl&` 89.error 误差
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}1G? 90.expected error 预期误差
\"7U,y', oUd R,;h9 91.population 总体
d~abWBgC` 4k_y;$4WN 92.sampling risk 抽样风险
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VX 93.non- sampling risk 非抽样风险
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S*l=FRFI IkP; i_| 95.statistical sampling 统计抽样
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U[O7}Nsb" 96.tolerable error 可容忍误差
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B9:u aY8QYK ;?^ 97.the risk of under reliance 信赖不足风险
0`QF: "'3QKeM1 98.the risk of over reliance 信赖过度风险
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3.q8r 99.the risk of incorrect rejection 误拒风险
s}lp^Uh= bLsN?_jy 100. the risk of incorrect acceptance 误受风险
q[TGEgG 1|WrJ-Uf 101.working trial balance 试算平衡表
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OQ 102.index and cross-referencing 索引和交叉索引
4N(iow4 m)ENj6A>yP 103.cash receipt 现金收入
X?aj0# Q (DQ ]58& 104.cash disbursement 现金支出
\R[f< K% duV\Kt/g^ 105.bank statement 银行对账单
/k.?x] Ab {k uC+~R 106.bank reconciliation 银行存款余额调节表
@[v4[yq- -Oplk* 107.balance sheet date
资产负债表日
7-Mm+4O9 PiJ>gDx 108.net realizable value 可变现净值
r7+Ytr PI&@/+ 109.storeroom 仓库
Utj4f-M "IJ 9vXI 110.sale invoice 销售发票
==npFjB gxc8O).5vY 111.price list 价目表
MZvxcr{x J-ErG! 112.positive confirmation request 积极式询证函
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Vt3%q 113.negative confirmation request 消极式询证函
&PUn,9 Rm y_M,p?]^, 114.purchase requisition 请购单
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%9OVw#P +[":W?j 116.gross margin 毛利
glomwny -Mzm~@_s] 117.manufacturing overhead 制造费用
E`b<^l` %\B@!4] 118.material requisition 领料单
:~Ppv5W. TG6E^3a P 119.inventory-taking 存货盘点
o&RNpP* 8X#\T/U 120.bond certificate 债券
vw*,_f $Dm|ol.Z 121.stock certificate 股票
8Z>=sUMQ @n;$Edza/ 122.audit report 审计报告
RA*W Ys&xb ,HwOMoP7 123.entity 被审计单位
^Is#_Z| Ap!Y 3C 124.addressee of the audit report 审计报告的收件人
:+Tvq,/" $H"(]>~ 125.unqualified opinion 无保留意见
yDw#V`Y^M lbm ,# 126.qualified opinion 保留意见
J0UF( 5OC{_- 127.disclaimer of opinion 无法表示意见
s&L 6C[ ?sclOOh 128.adverse opinion 否定意见
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#Hw/` /3o@I5 查看《
注会考试《审计》中的128个英文单词(一) 》
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