61.assessed level of material misstatement risk 重大错报风险的评估水平
oWT3apGO Woym/[i 62.simall business 小规模企业
`r6 ,+& ?(1y 63.accounting system
会计系统
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i>`%TW:g 64.test of control 控制测试
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ca}J&x]^ 1v27;Q<+Q 65.walk-through test 穿行测试
Ty?cC** V~3a!-m\ 66.communication 沟通
GR_-9}jQP JG rWHIsNV 67.flow chart 流程图
7&)bJ@1U h7Kzq{$ 68.reperformance of internal control 重新执行
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1~&x$G 69.audit evidence
审计证据
'rkdZ=x{ &DX! f 70.substantive procedures 实质性程序
)mT<MkP rglXs 71.assertions 认定
K;G~V\ oJz^|dW 72.esistence 存在
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73.occurrence 发生
EW OVx*l <iC(`J$D 74.completeness 完整性
g]H<}4lgq" .|70; 75.rights and obligations 权利和义务
5|s\*bV` Xl#ggub? 76.valuation and allocation 计价和分摊
A?P_DA cF}".4|kZ< 77.cutoff 截止
6A-|[(NS uo8YP<q 78.accuracy 准确性
FcU SE 7Ovi{xd@ 79.classification 分类
\ ~$#1D1f "ze|W\Bv! 80.inspection 检查
.Yn_*L+4* ?+@?Up0wGO 81.supervision of counting 监盘
",; H`V C_JNX9wv 82.observation 观察
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1 83.confirmation 函证
$%#!bV *^ZV8c} 84.computation 计算
VY4yS*y _Y;W0Z 85.analytical procedures 分析程序
YU'E@t5 sUQ@7sTj 86.vouch 核对
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87.trace 追查
{JMVV_}n x'<X!gw 88.audit sampling 审计抽样
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_(;A! 89.error 误差
rg!r[1c ] (8[}CeL 90.expected error 预期误差
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1or 91.population 总体
oUU1+F- Tyx_/pJT 92.sampling risk 抽样风险
LZY"3Jn[nQ +cN8Y}V 93.non- sampling risk 非抽样风险
XW]tnrs k5pN 94.sampling unit 抽样单位
t'ql[ EaN6^S= 95.statistical sampling 统计抽样
/PIcqg zK@@p+n_#. 96.tolerable error 可容忍误差
eng'X-x AoxA+.O 97.the risk of under reliance 信赖不足风险
3a'<*v<xw o>pJPV 98.the risk of over reliance 信赖过度风险
0 @oJFJrO y}|s&4Sq 99.the risk of incorrect rejection 误拒风险
0 kW,I }pkzH'$HJ 100. the risk of incorrect acceptance 误受风险
X'iWJ8 pv|G^,># 101.working trial balance 试算平衡表
vEJbA Qvhl4-XjZa 102.index and cross-referencing 索引和交叉索引
3.y vvPFEM a&? :P1$ 103.cash receipt 现金收入
>z@0.pN]7 ]h5tgi?_l 104.cash disbursement 现金支出
gg2(5FPP ujpJ@OWj 105.bank statement 银行对账单
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=k 106.bank reconciliation 银行存款余额调节表
N;`n@9BF o`-msz 107.balance sheet date
资产负债表日
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{'.7# ,z=LY5_z) 108.net realizable value 可变现净值
_H@DLhH|= >XfbP] 109.storeroom 仓库
X"%gQ.1|{j CpTjJXb 110.sale invoice 销售发票
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9b 3!_XEN[ 111.price list 价目表
jmG~Un M c-sfg>0 ^ 112.positive confirmation request 积极式询证函
scV5P Uq ^U/O!GK 113.negative confirmation request 消极式询证函
3ckclO\|> ]7A'7p$Y 114.purchase requisition 请购单
fp"W[S|uL wUJcmM; 115.receiving report 验收报告
q!@4~plz pd$[8Rmj_ 116.gross margin 毛利
5)X=*I 2GG2jky{/ 117.manufacturing overhead 制造费用
xskz)kk n+ M <\ 118.material requisition 领料单
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Zv{'MIv&v <:CkgR$/{ 120.bond certificate 债券
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cU 121.stock certificate 股票
{P-): E"IZ6)Q 122.audit report 审计报告
1|:KQl2q %(Icz? 123.entity 被审计单位
|DwZ{(R"W #5uOx(> 124.addressee of the audit report 审计报告的收件人
yB!dp;gM{ ^<6[.) 125.unqualified opinion 无保留意见
kq-) ^,{y ! 8b^, 126.qualified opinion 保留意见
8{ I|$*nB C,eu9wOT 127.disclaimer of opinion 无法表示意见
nJ;.Td izR"+v 128.adverse opinion 否定意见
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]U 查看《
注会考试《审计》中的128个英文单词(一) 》
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