61.assessed level of material misstatement risk 重大错报风险的评估水平
~i_R%z:y U0|j^.) 62.simall business 小规模企业
>`,#%MH# HNHhMi`w 63.accounting system
会计系统
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&ZZg 64.test of control 控制测试
as!|8JE` ow>[#.ua 65.walk-through test 穿行测试
~E:/oV:4 > .*wjkirF#~ 66.communication 沟通
WG[0$j C7*Yg$`{ 67.flow chart 流程图
2QuypVC ] Om?:X!l" 68.reperformance of internal control 重新执行
*}WqYqOow zKAyfn.A 69.audit evidence
审计证据
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{D2d({7 70.substantive procedures 实质性程序
7_'k`J@_ 5bqYi 71.assertions 认定
o'}Z!@h 2Z1(J% 7 72.esistence 存在
qpEC!~y U -^S<H 73.occurrence 发生
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lY W!9f'Yn 74.completeness 完整性
u #QSa$P zm^p7&ak$ 75.rights and obligations 权利和义务
8#JyK+NU [.#$hOsNR 76.valuation and allocation 计价和分摊
~(doy@0M nh.v?| 77.cutoff 截止
* jNu?$ 1~ZHC[ ` 78.accuracy 准确性
ojs/yjvx oIR%{`3"I 79.classification 分类
oO9iB:w [~r$US 80.inspection 检查
[(^''*7r+T lV *&^Q8. 81.supervision of counting 监盘
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x5 g8@i_ 82.observation 观察
!m.')\4< =81Xt1, 83.confirmation 函证
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84.computation 计算
)t 7HioQ 2OOj8JS 85.analytical procedures 分析程序
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C 86.vouch 核对
gYIYA"xN` MhB=+S[@ 87.trace 追查
L1w4WFWO -Y,Ibq 88.audit sampling 审计抽样
Yy:sZJ 2F)OyE 89.error 误差
^Q+5M"/8 B'~i Z65 90.expected error 预期误差
^\t">NJ^ ,UJPLj^ 91.population 总体
x-k/rZ pv.),Iv-68 92.sampling risk 抽样风险
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d~s-;T 93.non- sampling risk 非抽样风险
N9hWx()v ~9 nrS9) 94.sampling unit 抽样单位
g(/O)G. gM]/Y6*$b 95.statistical sampling 统计抽样
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~bU7.Cd 96.tolerable error 可容忍误差
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"| 97.the risk of under reliance 信赖不足风险
;Awzm )Q KUV{]?' 98.the risk of over reliance 信赖过度风险
({62GWnn_ iFT3fP'> 5 99.the risk of incorrect rejection 误拒风险
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:7]R2JP 100. the risk of incorrect acceptance 误受风险
K_Gf\x TV2:5@33 101.working trial balance 试算平衡表
BbhdGFG1 $9b6,Y_- 102.index and cross-referencing 索引和交叉索引
NWcF9z%@ :~(^b;yhZ 103.cash receipt 现金收入
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`` r+obm)Qtp 104.cash disbursement 现金支出
5Ww\h X*;p;N 105.bank statement 银行对账单
Fsdn2{g8U S!c@6&XJm? 106.bank reconciliation 银行存款余额调节表
B9 {DO p_N=V. w 107.balance sheet date
资产负债表日
P,], N) lKSI5d 108.net realizable value 可变现净值
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w4854 109.storeroom 仓库
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. 110.sale invoice 销售发票
(6aZQ`H {uG_)G Fr0 111.price list 价目表
&wvv5Vd B) iJH 112.positive confirmation request 积极式询证函
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j0NN: vpMv 113.negative confirmation request 消极式询证函
L~zet-3UNf XP1_{\ 114.purchase requisition 请购单
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m~wD mI18A#[ 3 115.receiving report 验收报告
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CbQ%[x9| 116.gross margin 毛利
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XsD?J Gj?q+-d!(5 117.manufacturing overhead 制造费用
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k 118.material requisition 领料单
j_g9RmZT W>49,A,q 119.inventory-taking 存货盘点
[HfFC3U x]M1UBnMN 120.bond certificate 债券
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S`/6 kDQXPp 121.stock certificate 股票
C\[UAxZ3X ' ga2C\) 122.audit report 审计报告
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'l\9 123.entity 被审计单位
%(6Wr E5F6 oPV"JGa/B4 124.addressee of the audit report 审计报告的收件人
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QQ"7_+ 125.unqualified opinion 无保留意见
:'=C/AL )c/BDC7g 126.qualified opinion 保留意见
V _,* cR} =3|t 127.disclaimer of opinion 无法表示意见
PGDlSB^O ??;[`_h{bz 128.adverse opinion 否定意见
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pPx 查看《
注会考试《审计》中的128个英文单词(一) 》
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