61.assessed level of material misstatement risk 重大错报风险的评估水平
,e OZv=: e 0$m<5 62.simall business 小规模企业
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9v8 ;gHcDnH) 63.accounting system
会计系统
DZESvIES JUGq\b&m 64.test of control 控制测试
Z{ YuX 9gK1Gx: 65.walk-through test 穿行测试
nmL|v R^@`]dX$ 66.communication 沟通
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dO/?(Y 67.flow chart 流程图
yhK9rcJq6} A0.xPru1p 68.reperformance of internal control 重新执行
7Fa<m]k 0:`YY8j1k 69.audit evidence
审计证据
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2p 70.substantive procedures 实质性程序
IO?a.L:6U P-^-~/>n 71.assertions 认定
CucW84H`J [D?xd/G 72.esistence 存在
4,)QV_? 9l&G2 o 73.occurrence 发生
m=pH G v7+|G'8M` 74.completeness 完整性
qncZpXw^ ^LSD_R^N 75.rights and obligations 权利和义务
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bLc dj,lbUL 76.valuation and allocation 计价和分摊
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,xs! 77.cutoff 截止
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</i1qM 78.accuracy 准确性
,pZz`B# Z>NA 9: 79.classification 分类
E/% F0\B )i-`AJK-'v 80.inspection 检查
O9N%dir x1CMW`F 81.supervision of counting 监盘
&$qIJvMiK *:l$ud 82.observation 观察
Y8mv[+Z Frhm4H%,_R 83.confirmation 函证
[ifQLsHA Jju?v2y` 84.computation 计算
"VsS-b^ P ri9n.-xs 85.analytical procedures 分析程序
</fTn_{2s8 cwUor}<| 86.vouch 核对
)gR3S%Ju I= z+`o8 87.trace 追查
{5fq4AA6 3fop.%( 88.audit sampling 审计抽样
x||b:2 KA`)dMWL 89.error 误差
V/"41 4x/u$Ixzh= 90.expected error 预期误差
+hT9V1'-D xA}{ZnTbN 91.population 总体
r^\Wo7q ,6U=F#z 92.sampling risk 抽样风险
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H=s3 93.non- sampling risk 非抽样风险
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S7hfwu&7F 5_L43- 95.statistical sampling 统计抽样
0`WZ 0ENqK2 96.tolerable error 可容忍误差
%bnjK#o"Q y|.dM.9V 97.the risk of under reliance 信赖不足风险
0*u X2* abV,]x&.0 98.the risk of over reliance 信赖过度风险
IZ_ B $mo z<<aT 99.the risk of incorrect rejection 误拒风险
ewinG-hX_ 0I.! 100. the risk of incorrect acceptance 误受风险
iB'g7&,L ]"1\z>Hg 101.working trial balance 试算平衡表
|1 LKdP 23UXOY0BW 102.index and cross-referencing 索引和交叉索引
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U= DZ;2aH 103.cash receipt 现金收入
xWty2/!h jM(!!AjpC 104.cash disbursement 现金支出
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yPRPk a% 82I::t 105.bank statement 银行对账单
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leLQsZ 106.bank reconciliation 银行存款余额调节表
=0mGfTc i0&]Ig|; 107.balance sheet date
资产负债表日
Tb]' b }(if|skau 108.net realizable value 可变现净值
n!XSB7d~X qv+}|+aL: 109.storeroom 仓库
j(=zc6m V=H}Ecd 110.sale invoice 销售发票
+&TcTu#.` qT_E=)1 111.price list 价目表
p$%g$K %^8>= 112.positive confirmation request 积极式询证函
@sb00ad2q evGUSol?:n 113.negative confirmation request 消极式询证函
}=."X8zOI8 ]r1C 114.purchase requisition 请购单
8uhB&qxB ]z / 115.receiving report 验收报告
gIXc-=Ut wZUR 116.gross margin 毛利
i0~L[v9l< ZZl4| 117.manufacturing overhead 制造费用
h!>NS ?X7 ,TxZ:f`" 118.material requisition 领料单
x@>^ c:-f NBZ>xp[U 119.inventory-taking 存货盘点
V.274e s97L/iH 120.bond certificate 债券
\it<]BN OKq={l 121.stock certificate 股票
0=J69Yd zoBjrAyD 122.audit report 审计报告
V_7xXuM/ IN9o$CZ: 123.entity 被审计单位
9^c"HyR &gR)bNIC_= 124.addressee of the audit report 审计报告的收件人
4==LtEp yo0?QRT 125.unqualified opinion 无保留意见
Q,`Y J#W>%2"s 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
D r $N{d pf`li]j'V 128.adverse opinion 否定意见
\:?H_^^d !f\6=Z?>3 查看《
注会考试《审计》中的128个英文单词(一) 》
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