61.assessed level of material misstatement risk 重大错报风险的评估水平
RIq\IQ_| -o YJ&r 62.simall business 小规模企业
Ns.{$'ll wcW}Sv[r 63.accounting system
会计系统
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64.test of control 控制测试
**F-#", ]GXE2A_i; 65.walk-through test 穿行测试
"*N]Y^6/A }PzHtA,V 66.communication 沟通
3j w4#GW G9h B p 67.flow chart 流程图
(ljoD[kZ H'x_}y 68.reperformance of internal control 重新执行
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o$_Wkz r_3=+ 69.audit evidence
审计证据
:YNXS;>)! 0yL%Pjn6 70.substantive procedures 实质性程序
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s%B' 71.assertions 认定
XO}v8nWV p~dj-w 72.esistence 存在
$rH}2 _OJ19 Ry 73.occurrence 发生
e# KP3Lp /qweozW_+ 74.completeness 完整性
U9h@1: DaqpveKa 75.rights and obligations 权利和义务
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2< 76.valuation and allocation 计价和分摊
d?4-"9Y N@R?<a 77.cutoff 截止
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78.accuracy 准确性
H`NT`BE DTCOhUIV 79.classification 分类
<[tU.nh sF p% T4j 80.inspection 检查
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] 81.supervision of counting 监盘
D@yu2}F{IY lM[FT=M 82.observation 观察
;%PI "sUmk e-# 83.confirmation 函证
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b!z kQ?h LRv[,]b 85.analytical procedures 分析程序
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|Gr| 86.vouch 核对
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(v" :PQvt/-'(D 87.trace 追查
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' e%JH q 88.audit sampling 审计抽样
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D d 8M8O3 89.error 误差
X5c)T}pyv 3ULn ]jA 90.expected error 预期误差
7oZtbBs]M nSB@xP#& 91.population 总体
G*rlU 7kh(WtUz 92.sampling risk 抽样风险
YCo qe,5 =J^FV_1rJ 93.non- sampling risk 非抽样风险
yIma7H@=L CG[04y 94.sampling unit 抽样单位
+cC$4t0$^A 9M1 UkS$`@ 95.statistical sampling 统计抽样
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STz 9AHxa 96.tolerable error 可容忍误差
[PL]!\NJ p]J0A ^VV 97.the risk of under reliance 信赖不足风险
@;h$!w< '*n2<y 98.the risk of over reliance 信赖过度风险
KU (g Zy ]%I|C++0 99.the risk of incorrect rejection 误拒风险
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9HUI5ns ]?(_}""1 100. the risk of incorrect acceptance 误受风险
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zpJ Rge\8H/z 101.working trial balance 试算平衡表
Qk`LBvg1 BHJS.o*j~ 102.index and cross-referencing 索引和交叉索引
i|QL6e*0 Z,5B(X j 103.cash receipt 现金收入
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K+F _vr;cjMI 104.cash disbursement 现金支出
zOA2chy4 7q'T,'[ 105.bank statement 银行对账单
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n- \Ea(f**2B 106.bank reconciliation 银行存款余额调节表
E*{_=pX AMc`qh 107.balance sheet date
资产负债表日
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AV 108.net realizable value 可变现净值
|!"qz$8fB ~=Q Tv8 109.storeroom 仓库
H:.l:PJ .0iHI3i^ 110.sale invoice 销售发票
;B6m;[M+ Eg 8rgiU 111.price list 价目表
OmAa$L,'w lbiMB~rwI 112.positive confirmation request 积极式询证函
qfsu# R uZ8^" W 113.negative confirmation request 消极式询证函
Kzrt%DA 6tv-PgZ 114.purchase requisition 请购单
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##|]el%Y |7%#z~rT 116.gross margin 毛利
i'`[dwfS /'Q2TLy= 117.manufacturing overhead 制造费用
X^9eCj;c M*7:-Tb]C 118.material requisition 领料单
@szr '&\%A :XeRc"m< 119.inventory-taking 存货盘点
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N4 =Bw2{]w 120.bond certificate 债券
B):hm I"bz6t\~| 121.stock certificate 股票
]Ofs,U^ ! ,&{1p 122.audit report 审计报告
98LyzF9 ^@OdY&5^ 123.entity 被审计单位
R;`C;Rbf ^]ig*oS\` 124.addressee of the audit report 审计报告的收件人
0*XCAnJ^_ )Rr0f 8 125.unqualified opinion 无保留意见
8KHT"uc'*J <T+{)FV 126.qualified opinion 保留意见
W+u-M>Cj6 #MAXH7[ 127.disclaimer of opinion 无法表示意见
?OF9{$m3? 6gTc)rhRT 128.adverse opinion 否定意见
Sgq?r-Q. }b=Cv?Zg$m 查看《
注会考试《审计》中的128个英文单词(一) 》
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