61.assessed level of material misstatement risk 重大错报风险的评估水平
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c% 62.simall business 小规模企业
wdAKU+tM (w{T[~6 63.accounting system
会计系统
W/%hS)75 mE5{)<N:C 64.test of control 控制测试
8{QCW{K SO.u0! 65.walk-through test 穿行测试
_5H~1G%q L ph0C^8 66.communication 沟通
gL-kI*Ra @HiGc^X( 67.flow chart 流程图
'`|j{mBhG [\#ANA" 68.reperformance of internal control 重新执行
%)r:!R~R vy}_aD{B 69.audit evidence
审计证据
6T|Z4f| `^,E4Q y 70.substantive procedures 实质性程序
#g0_8>t !tt 8-Y)i 71.assertions 认定
k*n~&y: O 0O,;[l 72.esistence 存在
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K#N9N@W jR 73.occurrence 发生
Il9xNVos# U65l o[ 74.completeness 完整性
B`<}YVA ;l~a|KW0 75.rights and obligations 权利和义务
_@y uaMoW= *;9H \% 76.valuation and allocation 计价和分摊
?d3FR! Y.) QNTh 77.cutoff 截止
$ZGup"z) \Cu=Le^ 78.accuracy 准确性
k2$pcR,WM A_\Jb}J1< 79.classification 分类
05k'TqT{c Exqz$'(W9 80.inspection 检查
#h^nvRmON ~] V62^0 81.supervision of counting 监盘
K}cA%Y Jz>P[LcB 82.observation 观察
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Y,v9o 83.confirmation 函证
z/`+jIB N2U&TCc 84.computation 计算
;l_b.z0^6 -&`_bf%M 85.analytical procedures 分析程序
?g{[U0) yna!L@ *@, 86.vouch 核对
zl6]N3+4 o-Dfud@ 87.trace 追查
2,q*8=?{6P 2F`#df 88.audit sampling 审计抽样
TK18U*z7J 'DVn /3?X 89.error 误差
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<# eu" m0Q 90.expected error 预期误差
$(;Ts)P b#p0s?* 91.population 总体
j@(S7=^C6% e-P{)L<s5 92.sampling risk 抽样风险
2<5LQr [KYq01cj 93.non- sampling risk 非抽样风险
U ->vk{v >QvqH 2 94.sampling unit 抽样单位
;Us6:}s DvQV_D 95.statistical sampling 统计抽样
]gVA6B?&9 FS&QF@dtgf 96.tolerable error 可容忍误差
#*qV kPX zO\_^A|8H 97.the risk of under reliance 信赖不足风险
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}wn|2K' 98.the risk of over reliance 信赖过度风险
r3U7`P Y\_mqd 99.the risk of incorrect rejection 误拒风险
[&*irk NR(rr. 100. the risk of incorrect acceptance 误受风险
qjkWCLOd jZqa+nG51 101.working trial balance 试算平衡表
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P| 102.index and cross-referencing 索引和交叉索引
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~Q;q> hz;SDaBA 103.cash receipt 现金收入
nbP}a?XC iUh7eR9 104.cash disbursement 现金支出
N?{Zrff2"O *vRHF1)L 105.bank statement 银行对账单
0 fT*O !gLJBp 106.bank reconciliation 银行存款余额调节表
Q+K]:c :RB7#v={ 107.balance sheet date
资产负债表日
uGXvP(Pg' ,?j!c* 108.net realizable value 可变现净值
~m=Z>4M C $])q`9 109.storeroom 仓库
XS@iu,uO "gI-S[ 110.sale invoice 销售发票
U= n UV;I6]$}A7 111.price list 价目表
`_Iyr3HAf tQ;Fgv8Y! 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
hOLlZP+ Q_,!(N 114.purchase requisition 请购单
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115.receiving report 验收报告
^8oN~HLZ LL3| U 116.gross margin 毛利
N|>MqH,Bt ,:}VbQ:3I 117.manufacturing overhead 制造费用
(0 t{ |Zn,|-iW 118.material requisition 领料单
5C`Vno~v :+_H%4+ 119.inventory-taking 存货盘点
P!9-!+F" `ZC -lAY 120.bond certificate 债券
JK^%V\m 8[^b8^ 121.stock certificate 股票
*yI( (G/ fF/;BSq' 122.audit report 审计报告
>/GYw"KK 8_D:#i 123.entity 被审计单位
d<\X)-" E(S$Q^ 124.addressee of the audit report 审计报告的收件人
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!&KE">3Qu 125.unqualified opinion 无保留意见
PR7bu%Y*eD P1TTaYu 126.qualified opinion 保留意见
}/NL"0j+4 S,+|A)\# 127.disclaimer of opinion 无法表示意见
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}236{)DuN 128.adverse opinion 否定意见
uX7"u*@Q*~ =x^IBLHN 查看《
注会考试《审计》中的128个英文单词(一) 》
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