61.assessed level of material misstatement risk 重大错报风险的评估水平
rE+B}O 5G`HJ6 62.simall business 小规模企业
i!%bz ]o<]A[< 63.accounting system
会计系统
N:<$]x> 3J#LxYK 64.test of control 控制测试
t(#9.b`W) _"1RidhH 65.walk-through test 穿行测试
Fa%1]R .yj@hpJM 66.communication 沟通
^v;)6a2 X<L=*r^C,= 67.flow chart 流程图
Q/S ^-&~ e'K~WNT 68.reperformance of internal control 重新执行
;;,7Jon2 Xf`e 4 69.audit evidence
审计证据
*D?_,s Z A(u"T~ 70.substantive procedures 实质性程序
PR@6=[|d -!PJHCLd 71.assertions 认定
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AK` S~Gse+* 72.esistence 存在
?@ oF@AEx= axnlI*! 73.occurrence 发生
FgH7YkKrD J~2SGXH)^? 74.completeness 完整性
5%I3eL%s =Wcvb?;* 75.rights and obligations 权利和义务
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nQiZ6[L 76.valuation and allocation 计价和分摊
"W7|Xp v)+g<! 77.cutoff 截止
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5uZ 78.accuracy 准确性
d6J/)nl Pu3oQDldV 79.classification 分类
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80.inspection 检查
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[.-pA^ $r!CQ2S 81.supervision of counting 监盘
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N9w"Lb 82.observation 观察
Y}ogwg& 3uuIISK 83.confirmation 函证
fp [gKRSF \qG?'Iy 84.computation 计算
9nG^_.}| {,%&}kd> 85.analytical procedures 分析程序
{:1j>4m2 c]^P$F8U 86.vouch 核对
"8f4s|@3 gQeQy 87.trace 追查
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Z6WS; KwL_ae6fV 88.audit sampling 审计抽样
%66="1z0@ [M\ an6h6O 89.error 误差
\|,| ) r)^sHpK:` 90.expected error 预期误差
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:{%[6lE^G 4zyQ "?A~ 92.sampling risk 抽样风险
`s7pM UA$IVK&{ 93.non- sampling risk 非抽样风险
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4}H+hk8- 94.sampling unit 抽样单位
V%8(zt iHPsRq! 95.statistical sampling 统计抽样
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(P4 96.tolerable error 可容忍误差
H,(vTthd P(shbi@ 97.the risk of under reliance 信赖不足风险
z.8/[) \bARp z?a 98.the risk of over reliance 信赖过度风险
OFtaOjsyUa GAj%o]}u 99.the risk of incorrect rejection 误拒风险
D;R~!3f./b b?}mQ! 100. the risk of incorrect acceptance 误受风险
d,^O[9UWo KfiSQ!{ 101.working trial balance 试算平衡表
D{+@ ,C7B e8vy29\S 102.index and cross-referencing 索引和交叉索引
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'ZF6 Z9 [^"*I.Z_ 104.cash disbursement 现金支出
ozRO:*51 c e;7 105.bank statement 银行对账单
GQbr}xX.# o|@0.H| 106.bank reconciliation 银行存款余额调节表
F'K >@y I-R7+o 107.balance sheet date
资产负债表日
;^ME Vgj#-7bdyi 108.net realizable value 可变现净值
j.&dHtp bWo 109.storeroom 仓库
&Sd5]r@+ U6&`s%mIa 110.sale invoice 销售发票
NTu|cX\R Al^tM0T^ 111.price list 价目表
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_WZx].|A= 112.positive confirmation request 积极式询证函
X~r9yl> 6BV 6<PHJ 113.negative confirmation request 消极式询证函
@7nZjrH +@rFbsyJ. 114.purchase requisition 请购单
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fX 115.receiving report 验收报告
TQ(q[:> dEk#"cvg 116.gross margin 毛利
jF?0,g sx#O3*'>1 117.manufacturing overhead 制造费用
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!=s !P{ /;Q 118.material requisition 领料单
_x.2&S89 k{+cFG\C& 119.inventory-taking 存货盘点
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120.bond certificate 债券
#f#6u2nF\ "pO 121.stock certificate 股票
L/u|90)L 'UX^] 122.audit report 审计报告
wH|%3@eJ ;{I9S' 123.entity 被审计单位
GN|"RuQ D/E5&6 124.addressee of the audit report 审计报告的收件人
/l7 %x. fS"u"]j*e 125.unqualified opinion 无保留意见
lR %#R AZ!/{1 Az 126.qualified opinion 保留意见
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EtH 127.disclaimer of opinion 无法表示意见
Pn9". )x!q;^Js9A 128.adverse opinion 否定意见
bD,21,*z eX"%b(;s 查看《
注会考试《审计》中的128个英文单词(一) 》
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