61.assessed level of material misstatement risk 重大错报风险的评估水平
\dSMF,E #$7 z 62.simall business 小规模企业
^l;nBD#nJ YP{)jAK 63.accounting system
会计系统
5"Q3,4f LyO ,] 64.test of control 控制测试
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65.walk-through test 穿行测试
I`w1IIY?m {ve86 POY 66.communication 沟通
Va,M9)F mcAg,~"HB 67.flow chart 流程图
BFmYbK 9.ZhkvR4A 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
%:oyHlz% QIQ }ia 70.substantive procedures 实质性程序
|j53'>N[ ]^MOFzSz~ 71.assertions 认定
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r^@Xh 72.esistence 存在
jV)!9+H# rBLkowDP* 73.occurrence 发生
O~F/{:U hWpn~q 74.completeness 完整性
$by-?z(( .CH0PK=l 75.rights and obligations 权利和义务
aCzdYv\} & |g]TWKc* 76.valuation and allocation 计价和分摊
+RS>#zd/= 3)v6N_ 77.cutoff 截止
(yQ]n91 Q, u38FY@U$ 78.accuracy 准确性
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79.classification 分类
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i\"w 0 80.inspection 检查
g/,fjM_ <e"O`*ZJ 81.supervision of counting 监盘
Kd^{~Wlz&z B% !z7AT 82.observation 观察
B;tU+36nM Vr/UbgucJ 83.confirmation 函证
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0C }T%;G /W 85.analytical procedures 分析程序
X1G[& n's3!HQY[ 86.vouch 核对
k+S+: 5 I7b(fc-r 87.trace 追查
'8>h4s4 Ti`<,TA54 88.audit sampling 审计抽样
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xYC ]4SnOSV?S 89.error 误差
l=*^FK]L` K;;Q*NN- 90.expected error 预期误差
eCdx(4(\a ;AKtbS;H 91.population 总体
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m(yFX?= _ b}\h,Ky 92.sampling risk 抽样风险
=BJ/ZM TuY{c%qQ: 93.non- sampling risk 非抽样风险
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+rJ U~Aw=h5SD 95.statistical sampling 统计抽样
KY/}jJW ?cdSZ'49[ 96.tolerable error 可容忍误差
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v 97.the risk of under reliance 信赖不足风险
H4 Y7p 2#&9qGR 98.the risk of over reliance 信赖过度风险
84tuN f ^mxj/%L 99.the risk of incorrect rejection 误拒风险
!OM9aITv[ "T5?<c 100. the risk of incorrect acceptance 误受风险
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!8+~[ 101.working trial balance 试算平衡表
bT-(lIU ncJ}h\:Sk 102.index and cross-referencing 索引和交叉索引
pVn6>\xa AoyU1MR( 103.cash receipt 现金收入
_v4TyJ #C|:]moe 104.cash disbursement 现金支出
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$5; evsH>hE^ 105.bank statement 银行对账单
d+~c$(M) uoFH{.) 106.bank reconciliation 银行存款余额调节表
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K[ ]+)z}lr8 C 107.balance sheet date
资产负债表日
o1"U'y-9V AC ,$(E 108.net realizable value 可变现净值
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Ldw\ @;_r`AT7 109.storeroom 仓库
H? N!F7s rgILOtk[ 110.sale invoice 销售发票
xr!FDfM.K z;1tJ 111.price list 价目表
{>OuxVl??k 3O%[k<S\VO 112.positive confirmation request 积极式询证函
: Ey % Z&[wU~ 113.negative confirmation request 消极式询证函
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M (!9Ws3 114.purchase requisition 请购单
-Qo`UL.} 0sVCTJ@ 115.receiving report 验收报告
VZYdCZ&l7 $;7?w-. 116.gross margin 毛利
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117.manufacturing overhead 制造费用
R|{AIa{} nXK"B Ye 118.material requisition 领料单
!l~tBJr*sB 7~cN 119.inventory-taking 存货盘点
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120.bond certificate 债券
NWwfNb> n?&G>`u* 121.stock certificate 股票
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[ 122.audit report 审计报告
7u,56V?X *Au4q< 123.entity 被审计单位
Ia)wlA02S r$;DA<<|<c 124.addressee of the audit report 审计报告的收件人
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]W 125.unqualified opinion 无保留意见
)HS|pS: s7 O?)f f 126.qualified opinion 保留意见
)8ctNpQt ~zRUJ2hD! 127.disclaimer of opinion 无法表示意见
=NAL*4c+ z|}Anc[\ 128.adverse opinion 否定意见
)<DL' ?F*gFW_k 查看《
注会考试《审计》中的128个英文单词(一) 》
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