61.assessed level of material misstatement risk 重大错报风险的评估水平
Dmw,Bi* {)y4Qp 62.simall business 小规模企业
5Zov<+kE "f3>20} 63.accounting system
会计系统
c1^3lgPv $CmTsnR1#y 64.test of control 控制测试
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65.walk-through test 穿行测试
Ojs\2('u OrBFe *2y 66.communication 沟通
l0_V-|x _=MWt_A '3 67.flow chart 流程图
7Tbk ti; uv5@Alm 68.reperformance of internal control 重新执行
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K 69.audit evidence
审计证据
4Bn+L,}. EkX6> mo 70.substantive procedures 实质性程序
!=we7vK} yiOF& 71.assertions 认定
-%.V0=G(Z pr"flRQr# 72.esistence 存在
S%oGBY*Z 2Kidbf 73.occurrence 发生
iCS/~[ #5D+XB T 74.completeness 完整性
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gN 75.rights and obligations 权利和义务
A@ME7^w7 j66@E\dN 76.valuation and allocation 计价和分摊
H/$q]i*#K #!/Nmd=Nj 77.cutoff 截止
T!PX? kQ8WO|bA 78.accuracy 准确性
d%hA~E1rR U ~m.I 79.classification 分类
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:8,} 3[0:,^a 80.inspection 检查
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T 8UM U4gwxK 81.supervision of counting 监盘
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U&R$(k0zS 82.observation 观察
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F!{SeH: BE~[%6T7 84.computation 计算
%*OJRL` In&vh9Lw 85.analytical procedures 分析程序
7%"7Rb^@ %Qq)=J<H; 86.vouch 核对
R{vPn8X6g =HHg:" 87.trace 追查
S41>VbtEp 1tdCzbEn+ 88.audit sampling 审计抽样
k6BgY|0g C Hw{Y.@)4R 89.error 误差
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O`/| $Stu-l1e a 90.expected error 预期误差
L ]c9 -e>)yM `i 91.population 总体
&v,p_'k '9@R=#nd 92.sampling risk 抽样风险
?miM15XI *\", qMp 93.non- sampling risk 非抽样风险
5eA]7$ic H%]ch6C 94.sampling unit 抽样单位
R:N-y."La. ]?{lQ0vw'w 95.statistical sampling 统计抽样
`x)bw MFuI&u!g: 96.tolerable error 可容忍误差
6l'y '.,.F0{x 97.the risk of under reliance 信赖不足风险
AW5g ( 0h4}RmS 98.the risk of over reliance 信赖过度风险
Bq_P?Q+\ E e>j7k.G. 99.the risk of incorrect rejection 误拒风险
Xf9%A2 iB KTt$Pt/. 100. the risk of incorrect acceptance 误受风险
(}1f]$V &Q>'U6"% 101.working trial balance 试算平衡表
~-wJ#E3g tYZGf xj 102.index and cross-referencing 索引和交叉索引
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vp-7>Wj J5_Y\@ 104.cash disbursement 现金支出
n5*7~K"C j9'XZq} 105.bank statement 银行对账单
f*{;\n(.t DAHf&/JK 106.bank reconciliation 银行存款余额调节表
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UksM 107.balance sheet date
资产负债表日
PRC)GP&q Z[u,1l.T 108.net realizable value 可变现净值
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t<,p-TM] 109.storeroom 仓库
XAU_SPAjiw v(Bp1~PPZM 110.sale invoice 销售发票
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ny ] Ck3QrfM 111.price list 价目表
Q k;Kn cbh#E)[' 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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;|), esh$*)1 114.purchase requisition 请购单
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115.receiving report 验收报告
S_|9j{w) /zl3&~4 116.gross margin 毛利
^.@yF;H D%;wVnUw 117.manufacturing overhead 制造费用
rw5#e.~V 1!>bhH}{D 118.material requisition 领料单
5?3Isw`v2 MK-a$~< 119.inventory-taking 存货盘点
nszpG1U: q,;".3VQ 120.bond certificate 债券
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[}A_uOGEP ){O1&|z- 122.audit report 审计报告
FylWbQU9 2I]]WBW#: 123.entity 被审计单位
vx\nr8'k Wj&<"Z6'm( 124.addressee of the audit report 审计报告的收件人
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'B4 mmC 125.unqualified opinion 无保留意见
2!{_/@I\Y 5E]UI YAkV 126.qualified opinion 保留意见
\#\`!L[1 NK+FQ^m[ 127.disclaimer of opinion 无法表示意见
<S\;k@f @9_nwf~X4 128.adverse opinion 否定意见
(MgL"8TS kF(Ce{;z 查看《
注会考试《审计》中的128个英文单词(一) 》
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