61.assessed level of material misstatement risk 重大错报风险的评估水平
Y:x,pPyl \68x]q[ 62.simall business 小规模企业
M%3P@GRg MV(Sb:RZ 63.accounting system
会计系统
nfldj33* >~%EB?8 64.test of control 控制测试
@5[9iY F0D7+-9[ 65.walk-through test 穿行测试
k2-:!IE D*nNu]|j 66.communication 沟通
Lddk:u&J @)\{u$ 67.flow chart 流程图
~Z{IdE 51)Q&,Mo# 68.reperformance of internal control 重新执行
eG@0: .`ND 69.audit evidence
审计证据
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g^6[ 7\T~KYb? 70.substantive procedures 实质性程序
pxuZ=< ]N& Y25oT5 71.assertions 认定
yF _@^V aFbIJm=! 72.esistence 存在
Miw*L;u@W +Cf 73.occurrence 发生
id" -eMwp 7GFE5>H 74.completeness 完整性
_MI8P/ =_"[ &^ 75.rights and obligations 权利和义务
fOHgz,x= liuw! 76.valuation and allocation 计价和分摊
"44A#0)B'l 2~wIHtd 77.cutoff 截止
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# 78.accuracy 准确性
T'K6Q cu D,c53B6M 79.classification 分类
^^;#Si fPA5]a9 80.inspection 检查
jG E=7 p$:ERI 81.supervision of counting 监盘
hi.`O+; ^W*T~V*8 82.observation 观察
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%77X/%.Y 83.confirmation 函证
?RMOy$L p-S&Wq 84.computation 计算
2C&G'@> lG>,&( 85.analytical procedures 分析程序
Hd8 O3_5 89kxRH\IhG 86.vouch 核对
sx]kH$ 2d:5~fEJp 87.trace 追查
;UnJrP-if r2xXS&9!| 88.audit sampling 审计抽样
1[4)Sq? kLfk2A;' i 89.error 误差
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u(Gf*t 90.expected error 预期误差
%Ums'<xJ +{5y,0R 91.population 总体
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; 92.sampling risk 抽样风险
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*vC( -"9&YkN 93.non- sampling risk 非抽样风险
kgZiyPcw *i)3q+%. 94.sampling unit 抽样单位
Bokpvd-c7 cN&]JS, 95.statistical sampling 统计抽样
hh1 ?/ %p(!7FDE2n 96.tolerable error 可容忍误差
#sRkKl| j]X$7 97.the risk of under reliance 信赖不足风险
$.0l% $ 7 |3:e$ 98.the risk of over reliance 信赖过度风险
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N,?4,+Hc- 5X1z^( 100. the risk of incorrect acceptance 误受风险
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:n+X ?\.DG`Zxc 101.working trial balance 试算平衡表
Ks>l=5~v| %vZTD+i 102.index and cross-referencing 索引和交叉索引
^K]`ZQjKC Q/2(qD; u 103.cash receipt 现金收入
|vUjoa'.7E QO;OeMQv% 104.cash disbursement 现金支出
v{44`tR 0g{`Qd 105.bank statement 银行对账单
Mcfqo0T- }9FAM@x1K& 106.bank reconciliation 银行存款余额调节表
D_D76 `m_('N 107.balance sheet date
资产负债表日
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N# 108.net realizable value 可变现净值
d H ; ,Qb(uirl] 109.storeroom 仓库
TaqqEL z:p;Wm 110.sale invoice 销售发票
N\nxo0sl ^lP;JT? 111.price list 价目表
50='>|b a@v}j& 112.positive confirmation request 积极式询证函
z^z,_?q; pcC/$5FQ 113.negative confirmation request 消极式询证函
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\!9 7 CEXD0+\q 114.purchase requisition 请购单
vP.^j7wB ,CED% 115.receiving report 验收报告
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& +v{g' 116.gross margin 毛利
M7PGs-l 0vjlSHS;`. 117.manufacturing overhead 制造费用
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au. 0YA 118.material requisition 领料单
hVe39BBtO $O[$<D%H 119.inventory-taking 存货盘点
ur@"wcl"V !V O^oD7 120.bond certificate 债券
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t 121.stock certificate 股票
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C~ u. 122.audit report 审计报告
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VV 123.entity 被审计单位
R|g50Q dc=}c/6x 124.addressee of the audit report 审计报告的收件人
3IyNnm=u f j:q>}V 125.unqualified opinion 无保留意见
/BQB7vL rUxjm\ 126.qualified opinion 保留意见
'?O_(%3F0 Y=$PsDh! 127.disclaimer of opinion 无法表示意见
/3KPK4!m oksAQnQe 128.adverse opinion 否定意见
S-2@:E I ]HP 查看《
注会考试《审计》中的128个英文单词(一) 》
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