61.assessed level of material misstatement risk 重大错报风险的评估水平
l9{}nz )+GwYt 62.simall business 小规模企业
)LC"rSNx% d{/#A%. 63.accounting system
会计系统
;Aqj$ x :/A7Z<u, 64.test of control 控制测试
W*2d!/;7> oRkh>yj' 65.walk-through test 穿行测试
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!~O~Eo3 66.communication 沟通
ZLIt3 xP{)+$n 67.flow chart 流程图
*jQ?(Tf q4MR9ig1E_ 68.reperformance of internal control 重新执行
E P3Vz8^ `\-<tk9 69.audit evidence
审计证据
jK^Q5iD WUBI(g\ 70.substantive procedures 实质性程序
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`= sP:nTpTsC 71.assertions 认定
VW`SqUl C))x#P36 72.esistence 存在
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W#s)iDi ,,G[360 73.occurrence 发生
,A%p9 /@ww"dmqU 74.completeness 完整性
7Is:hx|: c7~'GXxQ2 75.rights and obligations 权利和义务
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P,J+'.@ 76.valuation and allocation 计价和分摊
sOJXloeO[6 3\}>nE 77.cutoff 截止
FUVp}>#U b#nI#!p' 78.accuracy 准确性
pC~M5(F_ OwCbv j0# 79.classification 分类
H)k V8wU k{F]^VXQ 80.inspection 检查
bWgRGJqt OKPNsN 81.supervision of counting 监盘
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4<X^ 82.observation 观察
\483S]_-z{ VUi> ]v/e 83.confirmation 函证
$b~[>S-Q 72CHyl`|l 84.computation 计算
1}_4C0h\' b>2{F6F 85.analytical procedures 分析程序
xtBu]I)% ,!40\"A 86.vouch 核对
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a&eO VOJ/I Dl 4 87.trace 追查
ff;~k?L !bCSt?}@u 88.audit sampling 审计抽样
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89.error 误差
Aydpr_lp h,?%,GI 90.expected error 预期误差
uPq@6,+ 8@[S,[ 91.population 总体
g< xE}[gF d_,Ql708f 92.sampling risk 抽样风险
w4fQ~rcUIc n2can 93.non- sampling risk 非抽样风险
;F|#m,2Q- bg!(B<!X 94.sampling unit 抽样单位
's.e"F# ?7]G)8G6 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
XzPOqZ`Nv t`="2$NO 97.the risk of under reliance 信赖不足风险
q_6fr$-Qh #UE}JR3g 98.the risk of over reliance 信赖过度风险
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" 99.the risk of incorrect rejection 误拒风险
?YMBZ 2-DG6\QX| 100. the risk of incorrect acceptance 误受风险
r .'xqzF/ otdRz<C 101.working trial balance 试算平衡表
eR,/}g\ soLW'8 102.index and cross-referencing 索引和交叉索引
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7se=h" 103.cash receipt 现金收入
kia[d984w -uxU[E 104.cash disbursement 现金支出
D;s%cL` S6}_N/;6~ 105.bank statement 银行对账单
fgs@oaoZ Yj'9|4%+| 106.bank reconciliation 银行存款余额调节表
c9G%;U) eKy!Pai 107.balance sheet date
资产负债表日
&l0K~7)b =tbfBK+ 108.net realizable value 可变现净值
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<|tC#<z 109.storeroom 仓库
eAo+w*D( (6B; 110.sale invoice 销售发票
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I5J]hk 1a/C(4_k 111.price list 价目表
n?nzm "g !qp$Xtf+ 112.positive confirmation request 积极式询证函
`kJ)E;v;3 kc0MQ TJU 113.negative confirmation request 消极式询证函
6lCpf1>6@ $cK}Tlq 114.purchase requisition 请购单
;py9,Wno >O<a9wz 115.receiving report 验收报告
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zll s [Q{\Ik 116.gross margin 毛利
aPzn4}~/_ YnuY/zDF 117.manufacturing overhead 制造费用
$K!Jm7O\ >t.Lc. 118.material requisition 领料单
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120.bond certificate 债券
J/jkb3 26g]_Igq 121.stock certificate 股票
>t)Pcf|s ]7 Du/)$ 122.audit report 审计报告
C{}PO u pJvPEKN 123.entity 被审计单位
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%m*~ 124.addressee of the audit report 审计报告的收件人
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YV 125.unqualified opinion 无保留意见
Ij7P-5=< {h|<qfH 126.qualified opinion 保留意见
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?s 127.disclaimer of opinion 无法表示意见
u+Ix''Fn#% :Bmn<2[Y; 128.adverse opinion 否定意见
jhm/<= IK\~0L;ozE 查看《
注会考试《审计》中的128个英文单词(一) 》
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