61.assessed level of material misstatement risk 重大错报风险的评估水平
#;8VBbc\^ /03Wst 62.simall business 小规模企业
H[pvC=O= sLTQm*jL 63.accounting system
会计系统
oIj/V|ByK FR'Nzi$ 64.test of control 控制测试
QjpJIw M!gu`@@}F 65.walk-through test 穿行测试
oLlfqV,|L\ .pl,ujv 66.communication 沟通
^a3 (QKS VpbJe@*D 67.flow chart 流程图
c-.F{~ $'!n4}$} 68.reperformance of internal control 重新执行
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审计证据
6y`FW[ g?j^d: 70.substantive procedures 实质性程序
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-U{a 71.assertions 认定
Pq-@waH3 @LU[po1I 72.esistence 存在
[CV0sYEA hD,^mru 73.occurrence 发生
l96AJB' v=uQ8_0~N 74.completeness 完整性
_m#TL60m {JKG-0)z? 75.rights and obligations 权利和义务
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Sn kY4h-oZ 76.valuation and allocation 计价和分摊
Skux&'N: |VM=:}s& 77.cutoff 截止
)J[Ady^5 Xh~oDnP 78.accuracy 准确性
.Z 17X_ iN@|08 79.classification 分类
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.u#d e `I|Y7GoUO 80.inspection 检查
zrtbk~v8y +$^[r 81.supervision of counting 监盘
7d_"4;K) p1z^i( 82.observation 观察
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B,4GxoX` 84.computation 计算
kY~yA2*G M|$A)D1 85.analytical procedures 分析程序
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'hNj)ju 86.vouch 核对
]b^bc2: z-S8s2.Fd 87.trace 追查
_p+q)#.W @oMl^UYM= 88.audit sampling 审计抽样
57U;\L;ZmZ F@X8a/;F- 89.error 误差
X=JAyxY kr]_?B(r 90.expected error 预期误差
gLg\W3TOi Lb2/ Te* 91.population 总体
8O^z{Yh7 16N`xw+{ 92.sampling risk 抽样风险
t\<*Q3rl- _3_o/I 93.non- sampling risk 非抽样风险
4+0:(=>[% 4f,%@s)zn 94.sampling unit 抽样单位
3],[6%w 55x.Q 95.statistical sampling 统计抽样
XZPq4(,9} }j#c#''i 96.tolerable error 可容忍误差
d[KG0E5` 9t0NO-a 97.the risk of under reliance 信赖不足风险
9KZLlEk5O r6`KZ TU 98.the risk of over reliance 信赖过度风险
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M5X 99.the risk of incorrect rejection 误拒风险
>K;C?gHo ("@ih]zYf 100. the risk of incorrect acceptance 误受风险
p4wXsOQ} ?$X1X`@ 101.working trial balance 试算平衡表
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Zm &1Idv}@! 102.index and cross-referencing 索引和交叉索引
z4c{W~}` ucC'SS 103.cash receipt 现金收入
yi3Cd@t({{ W-@}q}A 104.cash disbursement 现金支出
Y[ toN9, 1C\[n(9 105.bank statement 银行对账单
'|l1-yD_ b\9}zmG[u 106.bank reconciliation 银行存款余额调节表
L(eLxw e% WMd5Y`y 107.balance sheet date
资产负债表日
PWThm ooP 8;]U:tv 108.net realizable value 可变现净值
&7t3D?K'qX D>Dch0{H,: 109.storeroom 仓库
3 ]}wZY0 re\&'%~K 110.sale invoice 销售发票
x*uQBNf= \"@BZ.y 111.price list 价目表
ril4*$e7^\ d@-bt s&3 112.positive confirmation request 积极式询证函
ACcxQK} U6@j=|q 113.negative confirmation request 消极式询证函
nv^nq]4'Dq oO8V0VE\ 114.purchase requisition 请购单
2-*zevPiG= 4=E9$.3a 115.receiving report 验收报告
o3~ecJ?k "eiZZSz 116.gross margin 毛利
t)Mi,ljY[ >F~]r$G 117.manufacturing overhead 制造费用
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_ i?&g;_n^ 118.material requisition 领料单
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6n Z&!5'_9{V 119.inventory-taking 存货盘点
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tGcp48R-:+ L`Lro:E?kL 121.stock certificate 股票
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ivKhzU+ Rs0O4.yi;@ 123.entity 被审计单位
CE19V:zp k%5o5Hx 124.addressee of the audit report 审计报告的收件人
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qQ 6 ZutU ~HS 125.unqualified opinion 无保留意见
n9}3>~ll 1I*b7t 126.qualified opinion 保留意见
fP>*EDn@xg 8%qHy1 127.disclaimer of opinion 无法表示意见
zCZ ]` 9 -\.|5;: 128.adverse opinion 否定意见
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6 [J'O5"T 查看《
注会考试《审计》中的128个英文单词(一) 》
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