61.assessed level of material misstatement risk 重大错报风险的评估水平
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0ghwFo 62.simall business 小规模企业
!513rNO sN[@mAoH 63.accounting system
会计系统
4*ty&s=5OJ e[py J. 64.test of control 控制测试
w4&v( m ,2:L{8_L 65.walk-through test 穿行测试
=f{Z~`3 :h](;W>H 66.communication 沟通
\gPNHL* hTNYjXj 67.flow chart 流程图
A~~|X iM-hWhU 68.reperformance of internal control 重新执行
9M-]~.O zs]>XO~Jg 69.audit evidence
审计证据
C*6bR? I9 Pq_ApUZa 70.substantive procedures 实质性程序
b^=8%~?%4 Lu$:,^ C 71.assertions 认定
CBgFB-!qpe #@OKp,LJ 72.esistence 存在
y^Xxa'y a1Y _0 73.occurrence 发生
{<V|Gr b ffml 74.completeness 完整性
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F6k< HpgN$$\@ 75.rights and obligations 权利和义务
[4(A458H {7MgN'4 76.valuation and allocation 计价和分摊
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#G+QQ_ 77.cutoff 截止
5;KT -(q~ 4dD@lG~ 78.accuracy 准确性
;{)@ghD 5'}!v 79.classification 分类
E4fvYV_ra oz5lt4 80.inspection 检查
UVuuIW0k (G b{ckzs 81.supervision of counting 监盘
AXv3jH,HF 1oVD Oo 82.observation 观察
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~G>A XzR WY\x 83.confirmation 函证
$F'~^2 '1T v1 84.computation 计算
*{n,4d\.. "i5AAP?_]{ 85.analytical procedures 分析程序
L bK1CGyA uZ{xt6 f 86.vouch 核对
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#X7u c\?/^xr'!} 87.trace 追查
WlJRKM2 K Qy\l+\gM 88.audit sampling 审计抽样
}lbx !QzMeN;D 89.error 误差
}t{^*( kJ:5msKwC 90.expected error 预期误差
E52:c]<'m \V7x3*nA 91.population 总体
K^p"Z$$ |HIA[.q 92.sampling risk 抽样风险
X=RmCc$: gA8u E 93.non- sampling risk 非抽样风险
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TWB 94.sampling unit 抽样单位
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8 e@MCumc~+ 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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)1:*>@ mi3q1npb7[ 97.the risk of under reliance 信赖不足风险
:=KGQ3V~eK !Kn+*' # 98.the risk of over reliance 信赖过度风险
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NId 99.the risk of incorrect rejection 误拒风险
lIT2 AFX+ R(#;yn 100. the risk of incorrect acceptance 误受风险
k$mX81 l%V}'6T 101.working trial balance 试算平衡表
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+Gs;3jC^ 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
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B'xs3 104.cash disbursement 现金支出
t z>X'L l`G:@}P>G 105.bank statement 银行对账单
^,r;/c9A8 [<yUq zm 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
eHZl-|- jWjK -q@Y 108.net realizable value 可变现净值
!,WRXE&j X=}0+W 109.storeroom 仓库
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~ YS6az0ie 110.sale invoice 销售发票
"s^@PzQpN .Zm } 111.price list 价目表
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-Q8`p 112.positive confirmation request 积极式询证函
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MO+0]uh: 113.negative confirmation request 消极式询证函
,S K6*tpI T7X2$ ' 114.purchase requisition 请购单
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`qEm5+` =?x=CEW 116.gross margin 毛利
p5w g+K B(NL3WJ 117.manufacturing overhead 制造费用
rx)Q] OF}_RGKg3 118.material requisition 领料单
dXN&<Q, p#NZ\qJ 119.inventory-taking 存货盘点
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,o6: V]a 121.stock certificate 股票
l0o_C#"<S k}7)pJNj 122.audit report 审计报告
mjc:0hH S'fq/`2g6 123.entity 被审计单位
:36^^Wm @K>Pw arl 124.addressee of the audit report 审计报告的收件人
"6h.6_bTw qa#F}aGd 125.unqualified opinion 无保留意见
%gB0D8,vo x=+H@YO\ 126.qualified opinion 保留意见
SpQ6A]M gm &WS%sE{p_ 127.disclaimer of opinion 无法表示意见
9&jNdB TR7TF]itb 128.adverse opinion 否定意见
[X\2U4 l^Z~^.{y 查看《
注会考试《审计》中的128个英文单词(一) 》
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