61.assessed level of material misstatement risk 重大错报风险的评估水平
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WF7^$^: ^E]Xq]vd" 62.simall business 小规模企业
_@] uHp| SN<Dxa8Iy 63.accounting system
会计系统
-mfd ngp3 Z) qts= 64.test of control 控制测试
P,RdYM06 dsrKHi 65.walk-through test 穿行测试
yb 4Jsk5% AhA4IOG`. 66.communication 沟通
_DD.#YB</ IVY{N/ 3| 67.flow chart 流程图
#0uD&95< 9$Dsm@tX 68.reperformance of internal control 重新执行
P;' xa^Y X6Wj,a 69.audit evidence
审计证据
N.1@!\z@@ /\-iV)h1@ 70.substantive procedures 实质性程序
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IQe*}1 b~Q8&z2 71.assertions 认定
;l$F<CzJay Ec4+wRWk85 72.esistence 存在
a9%^Jvm" 5&Vp(A[m[ 73.occurrence 发生
]/cVlpZ{f I UZ@n0/T 74.completeness 完整性
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P ^1 U<,< 75.rights and obligations 权利和义务
j-}WA" :Sc"fG,g) 76.valuation and allocation 计价和分摊
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t7 77.cutoff 截止
_*1{fvv0{ K3I|d;Y~X! 78.accuracy 准确性
.$~zxd#zo 0 v>*P* 79.classification 分类
Kh'7N! ~jOn)jBRZ 80.inspection 检查
uW{;@ 7N +$SJ@IH[< 81.supervision of counting 监盘
B\mRHV! ^|kqy<<X 82.observation 观察
rAwuWM@BIg W3~xjS"h 83.confirmation 函证
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I6 !kG 2$/lR 84.computation 计算
H="E#AC%8/ ;jZfVRl 85.analytical procedures 分析程序
, b;WCWm [gE_\=FSKu 86.vouch 核对
^$VH~i& xZc].l6 87.trace 追查
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]8~{C>ch$ 88.audit sampling 审计抽样
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C<pCdsg 89.error 误差
x(r~<a[ c7R<5f 90.expected error 预期误差
^Ee"w7XjD duT'$}2@> 91.population 总体
?y`we6~\1 dd6m/3uUW 92.sampling risk 抽样风险
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F,P Wm#F~<$ 94.sampling unit 抽样单位
zxhE9 [`*e D\CjR6DE 95.statistical sampling 统计抽样
w;=g$Bn g*-%.fNA 96.tolerable error 可容忍误差
Z^_-LX:% *+rWn*L 97.the risk of under reliance 信赖不足风险
,2MLYW, >\s8S}p 98.the risk of over reliance 信赖过度风险
P+2@,?9# 7AouiL 2-W 99.the risk of incorrect rejection 误拒风险
j.:I{!R# q!!gn1PT(T 100. the risk of incorrect acceptance 误受风险
,B8u?{O E Z+L' 101.working trial balance 试算平衡表
mLb>*xt$b@ v3I-i|L<) 102.index and cross-referencing 索引和交叉索引
sO$X5S C9 U,7O{YM 103.cash receipt 现金收入
.tQeOZW' Nay&cOz 104.cash disbursement 现金支出
s1kG:h2|$ `~;`q 105.bank statement 银行对账单
H:5- S S|pf.l 106.bank reconciliation 银行存款余额调节表
=,w(D~ps /_{B_2i/> 107.balance sheet date
资产负债表日
Uw5AHq). L<H zPg 108.net realizable value 可变现净值
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nr6 110.sale invoice 销售发票
/O{iL:` +DwE~l 111.price list 价目表
@0[#XA_> e?yrx6 112.positive confirmation request 积极式询证函
}_|qDMk+ SDHJX8Hq 113.negative confirmation request 消极式询证函
8kYI ~ {"WfA 114.purchase requisition 请购单
W:S?_JM 8m"(T-wb6{ 115.receiving report 验收报告
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116.gross margin 毛利
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P40jDL Q4e+vBECkq 117.manufacturing overhead 制造费用
)Rc ^_5t5> 118.material requisition 领料单
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.u3Z*+ 119.inventory-taking 存货盘点
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+"GBuNh 9YEE.=]T 121.stock certificate 股票
5lrjM^E| 6R'z3[K9 122.audit report 审计报告
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DpCpy <sw fYT!N 123.entity 被审计单位
z{wZLqG w0&|8y 124.addressee of the audit report 审计报告的收件人
YS0^!7u 4`zK`bRcK# 125.unqualified opinion 无保留意见
8k9Yoht $i;m9_16 126.qualified opinion 保留意见
sDl@ 34c+70x7 127.disclaimer of opinion 无法表示意见
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4=Y 128.adverse opinion 否定意见
JsK_q9]$e c0f8*O4i 查看《
注会考试《审计》中的128个英文单词(一) 》
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