61.assessed level of material misstatement risk 重大错报风险的评估水平
Ri<'apl $8{v_2C){ 62.simall business 小规模企业
;RzbPlkl Q<O(Ix 63.accounting system
会计系统
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'0 64.test of control 控制测试
N<e72x ym*oCfu= 65.walk-through test 穿行测试
_`~\zzUZ U9t-(`[j? 66.communication 沟通
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r: lF#p1H>\ 67.flow chart 流程图
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68.reperformance of internal control 重新执行
S{fFpe- w!--K9 69.audit evidence
审计证据
ZcE:r+ EQ%,IK/ 70.substantive procedures 实质性程序
lS96sjJp@ Bm$(4 71.assertions 认定
_j sJS<21 `Kb"`}`_vm 72.esistence 存在
i$gH{wn\` (iJ9ekB 73.occurrence 发生
U-ADdOh"q jnIf(a 74.completeness 完整性
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VI2f "n%0L4J 75.rights and obligations 权利和义务
krMO<(x+ Ka/ *Z4" 76.valuation and allocation 计价和分摊
0K'^g0G )cV*cDL1j 77.cutoff 截止
m&a 8/5 zPc kM) 78.accuracy 准确性
z,K;GZuP [Ol~}@gV 79.classification 分类
LK:J kjp^ R5& R~1N 80.inspection 检查
U["-`:>jfp M37GQvo 81.supervision of counting 监盘
;"w?@ELE ZwOX ,D 82.observation 观察
\(`8ng]vs 7'zXf)! 83.confirmation 函证
><wYk)0E L0X/ 84.computation 计算
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f;1F 85.analytical procedures 分析程序
2+=:pc^ `M[o.t 86.vouch 核对
u3vM ! lPZYd8 87.trace 追查
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88.audit sampling 审计抽样
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>;V72 89.error 误差
;Q>+#5H6F8 Sp/<%+2( 90.expected error 预期误差
$5\+QW >/.w80<' 91.population 总体
N~|Z@pU" Gy F 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
G\(cnqHk g\]~H%2 , 94.sampling unit 抽样单位
^m['VK#? I7XJPc4} 95.statistical sampling 统计抽样
VT [TE e!=~f%c<N 96.tolerable error 可容忍误差
7q(A& UvF5u(o 97.the risk of under reliance 信赖不足风险
xG WA5[YV A)_HSIVi 98.the risk of over reliance 信赖过度风险
_=_<cgy1u %%sJ+) 99.the risk of incorrect rejection 误拒风险
=K<`nF0w lWakyCS 100. the risk of incorrect acceptance 误受风险
n7/>+V+ \l1==,wk 101.working trial balance 试算平衡表
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yT-qT_. 102.index and cross-referencing 索引和交叉索引
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DFP 103.cash receipt 现金收入
apgR[=Oy ]j0/.pG 104.cash disbursement 现金支出
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YT69U 105.bank statement 银行对账单
JbAmud, <q&4Y+b 106.bank reconciliation 银行存款余额调节表
#%g>^i={ky 5?q6g 107.balance sheet date
资产负债表日
&%`WXe-`R ly#jl5wmT 108.net realizable value 可变现净值
=&F~GCZ> Y @Ur} 109.storeroom 仓库
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]0XlI;ah 110.sale invoice 销售发票
u|cP&^S s:3b. *t< 111.price list 价目表
sa TS8p z c2gi3 112.positive confirmation request 积极式询证函
<HnpI K /$-H#;N 113.negative confirmation request 消极式询证函
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q 114.purchase requisition 请购单
d ehK#8 nS](d2 115.receiving report 验收报告
IN75zn*% us E%eF] 116.gross margin 毛利
wjfq"7Q V8Ri2&|3 117.manufacturing overhead 制造费用
M!aJKpf _2Mpzv 118.material requisition 领料单
qOy0QZ#0 U;j\FE^+> 119.inventory-taking 存货盘点
@nAl*#M*D 5> lIrBf 120.bond certificate 债券
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k,?) )<lQJ#L86a 121.stock certificate 股票
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; 122.audit report 审计报告
q~^!Ck+#* THARr#1b}; 123.entity 被审计单位
0Py*%}r1 &$ud;r# 124.addressee of the audit report 审计报告的收件人
BO WOH A"z9t#dv@ 125.unqualified opinion 无保留意见
9s1^hW2%Q !ewT#afyu( 126.qualified opinion 保留意见
7]9,J(:Ed s94*uZ(C/ 127.disclaimer of opinion 无法表示意见
O4Q"2 0U~*uDU 128.adverse opinion 否定意见
+I?k8',pi K?Sy?Kz 查看《
注会考试《审计》中的128个英文单词(一) 》
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