61.assessed level of material misstatement risk 重大错报风险的评估水平
E<LH-_$ v "2A? 62.simall business 小规模企业
EQoK\.;
G~ rk%pA-P2 63.accounting system
会计系统
9/8+
R% IHW s<U 64.test of control 控制测试
dgQ<>+9]6 x%)oL:ue 65.walk-through test 穿行测试
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VN"X 66.communication 沟通
M`7lYw\Or! M.SF}U 67.flow chart 流程图
>G1]#'6; y z3=# 68.reperformance of internal control 重新执行
KD\%B5Jy &9gI?b8 69.audit evidence
审计证据
,4,Bc< "w 4^i!\ 70.substantive procedures 实质性程序
zBca$Vp A~{vja0? 71.assertions 认定
Z[!kEW L5:1dF 72.esistence 存在
\1?'JdN EFU)0IAL[ 73.occurrence 发生
y:zNf?6& ) F -8 74.completeness 完整性
v"Bm4+c&0 18~jUYMV 75.rights and obligations 权利和义务
'4GN%xi 1e9~):C~W 76.valuation and allocation 计价和分摊
M!hD`5.3 sc-+?i 77.cutoff 截止
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@wIbU 78.accuracy 准确性
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4 6[FXgCb 79.classification 分类
c=-qbG0` #$ka.Pj 80.inspection 检查
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(zt iig4JP'h 81.supervision of counting 监盘
ijcF[bmE `p)U6J 82.observation 观察
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2i_,.*~ 83.confirmation 函证
Jzp|#*~$E Z>/
*q2 84.computation 计算
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Fw|& kTzO4s? 85.analytical procedures 分析程序
f6(1jx" <}xgp[O 86.vouch 核对
FBrh!vQ< $WRRCB/A6 87.trace 追查
m
WP&N#vwh Q`O~ f<a 88.audit sampling 审计抽样
+s7w@ ~USyN'5lU7 89.error 误差
Gf!c 0<<ATw$aQ 90.expected error 预期误差
hVz]', 19[.&-u" 91.population 总体
[k%u$ Tqs|2at<t 92.sampling risk 抽样风险
'aeuL1mz @tRDKPh 93.non- sampling risk 非抽样风险
trA ^JY oFzmH!&ED 94.sampling unit 抽样单位
[tC=P&< V<}chLd, 95.statistical sampling 统计抽样
-U7,~z I4<_y5 96.tolerable error 可容忍误差
1(i%nX<U 8X? EB6=c 97.the risk of under reliance 信赖不足风险
roi,?B_8 AYsHA w 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
IQ$ 6}. GUJ?6; 100. the risk of incorrect acceptance 误受风险
szqR1A 6@:<62!; 101.working trial balance 试算平衡表
Hkf]=kPy* A&jR-%JG 102.index and cross-referencing 索引和交叉索引
&tiJ=;R1 }dU!PZ9N) 103.cash receipt 现金收入
+T,0,^* s|[qq7 104.cash disbursement 现金支出
! P$[$W pz{ ]O_px 105.bank statement 银行对账单
bq8h?Q Hh&qjf 106.bank reconciliation 银行存款余额调节表
lG[j,MDs s?Gv/& 107.balance sheet date
资产负债表日
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^cmy 108.net realizable value 可变现净值
)g^O'e=m HqyAo]{GN 109.storeroom 仓库
4)XB3$< iJKGzHvS 110.sale invoice 销售发票
Nn?$}g {=,I>w]T|W 111.price list 价目表
]T.+(\I
rodqa 112.positive confirmation request 积极式询证函
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\IqCC h 113.negative confirmation request 消极式询证函
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%z~kHL 114.purchase requisition 请购单
ZC^NhgX }YM[aq?6 115.receiving report 验收报告
HHs!6`R$0c : Hu{MN\ 116.gross margin 毛利
#D ]CuSi u&o$2
'8 117.manufacturing overhead 制造费用
rz%^l1@- Uaj_,qb( 118.material requisition 领料单
m|OB_[9 j0{Qy;wP ) 119.inventory-taking 存货盘点
wL>;_KdU` f)r6F JLU 120.bond certificate 债券
Pj!f^MN
&Du S* 121.stock certificate 股票
/wP2Wnq$ "];@N!dA 122.audit report 审计报告
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0i? ~Jj~W+h 123.entity 被审计单位
"-rqL *!dA/sid 124.addressee of the audit report 审计报告的收件人
5;HCNwX U: )Gc 125.unqualified opinion 无保留意见
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i^bNQ 126.qualified opinion 保留意见
4_$.gO +NiCt S 127.disclaimer of opinion 无法表示意见
mwI7[I2q 59+KOQul6 128.adverse opinion 否定意见
}O| 9Qb (I35i!F+tY 查看《
注会考试《审计》中的128个英文单词(一) 》
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