61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
Ib|Rf;J~- GQ*wc?f3 63.accounting system
会计系统
h\7fp. $|]" W=h 64.test of control 控制测试
|_}2f [v$0[IuY, 65.walk-through test 穿行测试
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zzO {D!6%`HKV+ 66.communication 沟通
KQ`qpX^d e2z h&j 67.flow chart 流程图
m.px>v- ~ns7O 68.reperformance of internal control 重新执行
;=geHiQHA I<Ksi~*i 69.audit evidence
审计证据
Qd=^S^}( jAy^J(+ 70.substantive procedures 实质性程序
fq5_G~c= IGS1| 71.assertions 认定
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ikSF)r;*t 72.esistence 存在
!iH-#B- ^M%uV 73.occurrence 发生
cZH-" zS\E/.X2 74.completeness 完整性
RG3l.jL Y7#-Fra0W 75.rights and obligations 权利和义务
uum;q-" CqHK %M 76.valuation and allocation 计价和分摊
\\{J'j>{f 5nTY ?<x`k 77.cutoff 截止
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' 78.accuracy 准确性
fbWFLSm; CNQC^d\ h 79.classification 分类
2H/Z_+\ B;R.# ^@/ 80.inspection 检查
#O$ JoRT&rkd 81.supervision of counting 监盘
p/JL9@:' %STliJ 82.observation 观察
4J;-Dq ]?Fi$3Lm 83.confirmation 函证
)+6v w?zKjqza=v 84.computation 计算
$ e\h}A6 ?."&MZ 85.analytical procedures 分析程序
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CbPuoOl 86.vouch 核对
tp6M=MC% : p{+G 87.trace 追查
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h[2( !(n4|Wd 88.audit sampling 审计抽样
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89.error 误差
\A#1y\ok L KCb_9 90.expected error 预期误差
)LJnLo+ -zp0S*iP7 91.population 总体
-+7uy.@cS Xcrk;!IB? 92.sampling risk 抽样风险
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(RUT{)p[ 4Ue_Y'LmM 94.sampling unit 抽样单位
1G0fp:\w uKz,SqX 95.statistical sampling 统计抽样
2$14q$eb Mn$]I) $ 96.tolerable error 可容忍误差
jn%!AH UK$ms~H 97.the risk of under reliance 信赖不足风险
9Ro6fjjE b+6"#/s 98.the risk of over reliance 信赖过度风险
aWwPvd3 V7Z4T6j4 99.the risk of incorrect rejection 误拒风险
]J* ,g, !eAo 100. the risk of incorrect acceptance 误受风险
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NiN 101.working trial balance 试算平衡表
`}m Q #Hvq/7a2R 102.index and cross-referencing 索引和交叉索引
9%iUG(DC WYIQE$SEv 103.cash receipt 现金收入
j,t#B"hOnp Fi.aC;sx 104.cash disbursement 现金支出
e/*$^i+S ?9HhG?_x 105.bank statement 银行对账单
Qd_Y\PzS h'i{&mS_b 106.bank reconciliation 银行存款余额调节表
AsPx? zW}[+el} 107.balance sheet date
资产负债表日
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4D]Ypx 108.net realizable value 可变现净值
W(25TbQ ^pS+/ZSi^ 109.storeroom 仓库
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y8s!M F,GN[f- 111.price list 价目表
=(EI~N f`8OM}un& 112.positive confirmation request 积极式询证函
ESg+n(R 6AvHavA^Y 113.negative confirmation request 消极式询证函
="%W2 B/J>9||g 114.purchase requisition 请购单
ygSL =H %-.m'f2 115.receiving report 验收报告
.lBgp=! - ZW3 116.gross margin 毛利
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ZpD :s-o0$PlJ 117.manufacturing overhead 制造费用
1`LXz3uBe "o&HE@t 118.material requisition 领料单
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v)f7};"z -h-oMqgu( 120.bond certificate 债券
>r)X:K+I ++}\v9Er 121.stock certificate 股票
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~=&t 0D 0rokR&Y-d 123.entity 被审计单位
dQgk.k lFUWV)J\ 124.addressee of the audit report 审计报告的收件人
pO~c<d}b BHj\G7,S 125.unqualified opinion 无保留意见
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.K>S5 Ogg#jx(4 126.qualified opinion 保留意见
~u&|G$1!0 K"<*a"1I 127.disclaimer of opinion 无法表示意见
~%ozgzr^ C;Ic 128.adverse opinion 否定意见
ogeL[7 64j|}wJ$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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