61.assessed level of material misstatement risk 重大错报风险的评估水平
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Wx_ IjPCaH.:t 62.simall business 小规模企业
<dD)>Y. M+L8~BD@ 63.accounting system
会计系统
/<R[X>]<F }fV+Kd$CB 64.test of control 控制测试
m8T< x> {vhP'!a6W 65.walk-through test 穿行测试
1_jd1UT ^pysoaZCT_ 66.communication 沟通
V JJ6q LmZ"_ 67.flow chart 流程图
joRrsxFU \) FFV-k5 68.reperformance of internal control 重新执行
T2dv!}7p W>o>Y$H 69.audit evidence
审计证据
*U mWcFoF fvi8+3A& 70.substantive procedures 实质性程序
6Mj(B*c \C}_l+nY 71.assertions 认定
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3F gTM( 73.occurrence 发生
Tb[1\ JQ%D6b 74.completeness 完整性
V{{Xz: ED;rp9( 75.rights and obligations 权利和义务
fe4Ki SjL&\), 76.valuation and allocation 计价和分摊
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bto0 77.cutoff 截止
>+FaPym 0@tN3u?dx 78.accuracy 准确性
.Cz9?]jyI BW x=Q 79.classification 分类
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D 80.inspection 检查
Fz {T; pGdFeEkB/ 81.supervision of counting 监盘
O%)Wo?)HM 63fgl+ 82.observation 观察
iF*L- ]2 83.confirmation 函证
P^57a?[` #oD; ?Mi 84.computation 计算
i@L_[d^|j` G -V~6 85.analytical procedures 分析程序
mXOY,g2w ZZ324UuATX 86.vouch 核对
IwVdx^9 Pk{%2\%&2 87.trace 追查
^oMdx2Ow# -R-yr.$j* 88.audit sampling 审计抽样
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dvu8V_U 89.error 误差
z'9U.v'M) ,92wW&2 90.expected error 预期误差
_KJ!C! ;J,`v5z0: 91.population 总体
4ATIF;G'< :pdl2#5H^ 92.sampling risk 抽样风险
)?;+<, 'Bwv-J 93.non- sampling risk 非抽样风险
[.'9Sw Z</57w#-7 94.sampling unit 抽样单位
X#k:J FEA t6 95.statistical sampling 统计抽样
E1D0un vMzBp#MT 96.tolerable error 可容忍误差
D@)L?AB1f C@3UsD\s( 97.the risk of under reliance 信赖不足风险
ML.|\:r* >0JCu^9 98.the risk of over reliance 信赖过度风险
X@ S~D7|ja 1G8,Eah 99.the risk of incorrect rejection 误拒风险
tz9"#=}0 a"D'QqtH 100. the risk of incorrect acceptance 误受风险
.Vrl: snYyxi 101.working trial balance 试算平衡表
@^.o8+Pp ldnKV&N 102.index and cross-referencing 索引和交叉索引
o8X? 1 t 7D~JAx6 103.cash receipt 现金收入
gu"@*,hL 6x;!E&< 104.cash disbursement 现金支出
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(D^ t=fr`|! 105.bank statement 银行对账单
dVSQG947i: ~3)d?{5 106.bank reconciliation 银行存款余额调节表
7/K L<T9@ ,uPN\`.u8 107.balance sheet date
资产负债表日
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&=JGk^eJ $IqubC>O 108.net realizable value 可变现净值
On0,#i= *).! 109.storeroom 仓库
%c@PTpAM owx0J,,G 110.sale invoice 销售发票
ar_@"+tZ TZhYgV 111.price list 价目表
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H 112.positive confirmation request 积极式询证函
eV"s5X[$ t +|t/1s2 113.negative confirmation request 消极式询证函
&g~NkJc0c 6mqp`x` 114.purchase requisition 请购单
A8g_BLj!e ]xGpN ]u 115.receiving report 验收报告
ux~=}{tz 49ehj1Se 116.gross margin 毛利
&3Lhb}m 2BiFP|| 117.manufacturing overhead 制造费用
}tL]EW^ b&6lu4D 118.material requisition 领料单
Uy|Tu~ I|wC`VgB 119.inventory-taking 存货盘点
v'm-A d+4t ,/&|:PkS 120.bond certificate 债券
`FwE^_9d ~x^Ra8A 121.stock certificate 股票
%Fx^" vl~HV8MAv 122.audit report 审计报告
:!^NjO RL[F 9g 123.entity 被审计单位
u$FL(m4 > Edsanx 124.addressee of the audit report 审计报告的收件人
RXw1HRR$V fmD~f 125.unqualified opinion 无保留意见
V.ET uS; M9G?^mW1sT 126.qualified opinion 保留意见
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2"f'{ 127.disclaimer of opinion 无法表示意见
HL-'\wtl u@tH6k*cBz 128.adverse opinion 否定意见
q/Zs]Gz /|3~LvIt= 查看《
注会考试《审计》中的128个英文单词(一) 》
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