61.assessed level of material misstatement risk 重大错报风险的评估水平
|{(ynZ]R ,==lgM2V> 62.simall business 小规模企业
lK0coj1+ T^ -RP 63.accounting system
会计系统
O B:G5B` .W\Fa2}%av 64.test of control 控制测试
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H9ap 65.walk-through test 穿行测试
a,.9eHf FK>rc3 q 66.communication 沟通
vnE,}(M r QF%; 67.flow chart 流程图
{.AFg/Z 8oK30? 68.reperformance of internal control 重新执行
a[!':-R`s a"EXR-+8 69.audit evidence
审计证据
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Z3Lrv @U,cj>K 70.substantive procedures 实质性程序
d{Z G8@%)$A 71.assertions 认定
G 7u85cie 6xwC1V?:0t 72.esistence 存在
Z=ho7i *ZHk^d: 73.occurrence 发生
-H{{ RSy1 wp4W 74.completeness 完整性
C]}0h!_V |e!Sm{#! 75.rights and obligations 权利和义务
lw7wvZD *ood3M[M^ 76.valuation and allocation 计价和分摊
umc!KOkL <=p"ck@ 77.cutoff 截止
,MdCeA%` + IMP< 78.accuracy 准确性
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1d{u6b Zu!3RN[lp? 79.classification 分类
-k'=s{iy :E.mU{ 80.inspection 检查
&iTsuA/7 :wMZ&xERDZ 81.supervision of counting 监盘
Gz`Zp "i%0 r]TeR$NJ 82.observation 观察
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*[H 83.confirmation 函证
Te;`-EL qk+:p]2 84.computation 计算
aXwFQ, qr:[y 85.analytical procedures 分析程序
H}A67J9x 7p|Pv;wp| 86.vouch 核对
nfd^'}$] @D%VV=N~[ 87.trace 追查
Xf:-K(%e ${e{# 88.audit sampling 审计抽样
/Z-|E W Qe>1 89.error 误差
Fq~de%y iYFM@ta 90.expected error 预期误差
M}HGFN /6g*WX2P1 91.population 总体
%h^; "|Z F&Q:1`y 92.sampling risk 抽样风险
By%aTuV$ ="MG>4j3.F 93.non- sampling risk 非抽样风险
(Ys0|I3 8g$pfHt|e 94.sampling unit 抽样单位
2: fSn&*/> |ML|P\1&V 95.statistical sampling 统计抽样
B\BP:;" /1Ndir^c 96.tolerable error 可容忍误差
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Z# hCM+=]z" 97.the risk of under reliance 信赖不足风险
ZjbMk3Y sOv:/' 98.the risk of over reliance 信赖过度风险
fAXF_wj C4ge_u# 99.the risk of incorrect rejection 误拒风险
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pf[bOjtR 101.working trial balance 试算平衡表
!M\8k$#"n c.r]w 102.index and cross-referencing 索引和交叉索引
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Nw 103.cash receipt 现金收入
0jG8Gmh! <\Lii0hi! 104.cash disbursement 现金支出
9/`T]s" =56O-l7T*w 105.bank statement 银行对账单
IOomBy: #Mrof9 106.bank reconciliation 银行存款余额调节表
rdSkGb !np-Jmi 107.balance sheet date
资产负债表日
>,7-cm=. Zg_ fec~6q 108.net realizable value 可变现净值
V-IXtQR \'x.DVp 109.storeroom 仓库
K8daSvc 274F+X 110.sale invoice 销售发票
vjmNS=l "`s{fy~mV 111.price list 价目表
&( aw 8\P!47'q 112.positive confirmation request 积极式询证函
tP^2NTs%] _ 5nLrn,~ 113.negative confirmation request 消极式询证函
IN~Q(A]Z% Z7J8%ywQ 114.purchase requisition 请购单
c<fl6o) I82GZL 115.receiving report 验收报告
"w7wd5h 0QcC5y; 116.gross margin 毛利
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@ b9X"p*'p 117.manufacturing overhead 制造费用
E9<oA. *:}9(8d 118.material requisition 领料单
,%6!8vX _<}oBh 119.inventory-taking 存货盘点
h&}z@ Vq4g#PcG 120.bond certificate 债券
.Yg7V'R1 Y#7sDd!N| 121.stock certificate 股票
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122.audit report 审计报告
'A2^K5`3 rU/8R'S 123.entity 被审计单位
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S)+ *QH~z2:[ 124.addressee of the audit report 审计报告的收件人
ecvQEK2L #:[^T,YD0 125.unqualified opinion 无保留意见
7!F<Uf,V3 upi\pXv 126.qualified opinion 保留意见
sYa;vg4[ D6N32q@ 127.disclaimer of opinion 无法表示意见
e>J.r("f \8Y62 128.adverse opinion 否定意见
C@b-)In pm` f?Py 查看《
注会考试《审计》中的128个英文单词(一) 》
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