61.assessed level of material misstatement risk 重大错报风险的评估水平
OBY }!-K )j . 62.simall business 小规模企业
%y/8i%@6 wY`yP!xO 63.accounting system
会计系统
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O! "@JSF 64.test of control 控制测试
uV:;q>XM'% 1{sf Dw[s 65.walk-through test 穿行测试
8tM40/U$ 2<*DL6 66.communication 沟通
2U-F}Z Ed%8| M3 67.flow chart 流程图
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~,w 68.reperformance of internal control 重新执行
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Q- (YbRYu 69.audit evidence
审计证据
rH9wRY( 2sJj -3J 70.substantive procedures 实质性程序
lqO" (1r.AG`g 71.assertions 认定
tkFGGc}w\ `i8KIE 72.esistence 存在
f*VBSg[` d85\GEF9i 73.occurrence 发生
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YGfX 74.completeness 完整性
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75.rights and obligations 权利和义务
s^X(G!V{c vpy_piG| 76.valuation and allocation 计价和分摊
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77.cutoff 截止
Cz2OGM*mz? u;xl} 78.accuracy 准确性
qYHAXc}$ qV%t[> 79.classification 分类
+X4O.6Mn Fg3VD(D^U 80.inspection 检查
Zc"Vf]: 7a@%^G @! 81.supervision of counting 监盘
9{?L3V!+r 8KioL{h 82.observation 观察
fI2/v<[ 5} 9}4e 83.confirmation 函证
E$-u:Z<- h)EHaaf 84.computation 计算
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x 85.analytical procedures 分析程序
W|K"0ab h 7feZ_ 86.vouch 核对
ESk<*- 4~Ptn / g 87.trace 追查
<MhjvHg JJHr<|K 88.audit sampling 审计抽样
x&6SjlDb$K VZ?"yUZ Id 89.error 误差
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v$R+5_@[l 90.expected error 预期误差
)P:r;a' pKf]&?FX 91.population 总体
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n_'O 8SvPDGu`] 92.sampling risk 抽样风险
6&o9mc\I m_Owe/BC#m 93.non- sampling risk 非抽样风险
""[(e0oA 3siWq9. 94.sampling unit 抽样单位
;$|[z<1RdW Ca[H<nyj 95.statistical sampling 统计抽样
~{,U%B ?dJ-g~ 96.tolerable error 可容忍误差
En:.U9?X `I(#.* 97.the risk of under reliance 信赖不足风险
(9_~R^='y j';V(ZY&BB 98.the risk of over reliance 信赖过度风险
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m;R 99.the risk of incorrect rejection 误拒风险
0f.rjd *u$MqN 100. the risk of incorrect acceptance 误受风险
fk%yi[ j9zK=eG 101.working trial balance 试算平衡表
9Foo8e |1GR:b24 102.index and cross-referencing 索引和交叉索引
5!2^|y4r Mp=2}d%P 103.cash receipt 现金收入
/"A)}>a 2Y~6~*8*~ 104.cash disbursement 现金支出
7\sJ=* ,f`435R 105.bank statement 银行对账单
Nf0'>`/ GzJLG=M 106.bank reconciliation 银行存款余额调节表
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% !xs.[&u8 107.balance sheet date
资产负债表日
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TUn; o9)pOwk7; 108.net realizable value 可变现净值
3.q%?S}* M)Iu' 109.storeroom 仓库
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~Zb= 110.sale invoice 销售发票
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5Xn+cw* 111.price list 价目表
BJI}gm2y Ue:'55 112.positive confirmation request 积极式询证函
lv_|ws Vv=/{31 113.negative confirmation request 消极式询证函
/+\m7IS q\Cg2[nn2 114.purchase requisition 请购单
WvG0hts=[ ]3@6o*R; 115.receiving report 验收报告
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116.gross margin 毛利
P-9[,3Zd LG6VeYe|\X 117.manufacturing overhead 制造费用
+Hz});ix< TJ@@kSSbl 118.material requisition 领料单
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{CmH TRwlUC3hQ 119.inventory-taking 存货盘点
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%c%0pGn8- 120.bond certificate 债券
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k9j_#\E[ 121.stock certificate 股票
hC ^| ?bc-?<Xk 122.audit report 审计报告
BKDs3?& qms+s~oA 123.entity 被审计单位
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7;dTQ.%n 124.addressee of the audit report 审计报告的收件人
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j qX| ;seD{y7! 125.unqualified opinion 无保留意见
m,nZrap $mvcqn; 126.qualified opinion 保留意见
(vm&&a@ hzIP ?0^E 127.disclaimer of opinion 无法表示意见
" , c1z\ >$,A [|R 128.adverse opinion 否定意见
zoXCMBg[ E~?0Yrm F 查看《
注会考试《审计》中的128个英文单词(一) 》
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