61.assessed level of material misstatement risk 重大错报风险的评估水平
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Nl|a m@r+M"!R 62.simall business 小规模企业
x2|YrkGv '8Q:}{ 63.accounting system
会计系统
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xWW"B*A 1mLd_]F'F 64.test of control 控制测试
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gO^ 65.walk-through test 穿行测试
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I=. 66.communication 沟通
eVobs2s '.sS"QdN 67.flow chart 流程图
G d".zsn ^ di[J^ 68.reperformance of internal control 重新执行
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i* 69.audit evidence
审计证据
9aED6 HAHv^ 70.substantive procedures 实质性程序
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3[Nu1 D;pfogK @ 71.assertions 认定
qP"+SVqC pZS0;T]W, 72.esistence 存在
~w&P]L\dB R. sRH/6 73.occurrence 发生
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^OYgF 74.completeness 完整性
y<Hka'(% @l7~Zn 75.rights and obligations 权利和义务
+:hZ,G?> l\PDou@5 76.valuation and allocation 计价和分摊
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ju5 +1Qa7\ 77.cutoff 截止
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F 78.accuracy 准确性
dM%#DN8l i8F^ N= 79.classification 分类
(]JZ1s| :^c' P<HM 80.inspection 检查
#kO.'oIl .eg?FB'7 81.supervision of counting 监盘
_Eus<c n+C]&6-b 82.observation 观察
mE`OG8 O]"3o,/]G 83.confirmation 函证
^sLnKAN Q\pTyNAYn 84.computation 计算
hJrcy!P<a F/MzrK\':m 85.analytical procedures 分析程序
6}Se$XMl n"[VM=YGI 86.vouch 核对
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R 87.trace 追查
c-|~ABtEpX >/*wlY!E 88.audit sampling 审计抽样
!H,_*u. T=/GFg' 89.error 误差
dKs^Dq 85>WK+= 90.expected error 预期误差
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c 91.population 总体
{`2R<O gk"0r\Eq 92.sampling risk 抽样风险
mN5`Fct*A> (7C&I-l 93.non- sampling risk 非抽样风险
\E9Hk{V:6 t7A ' 94.sampling unit 抽样单位
:lF[k`S T udRum7XW3 95.statistical sampling 统计抽样
tVSURYA8 @x9DV{j)V 96.tolerable error 可容忍误差
mcbr3P m!{}Y]FZn 97.the risk of under reliance 信赖不足风险
hD~P)@^ Kd2?9gaw 98.the risk of over reliance 信赖过度风险
[x`trypg 'ZyHp=RN) 99.the risk of incorrect rejection 误拒风险
BUH~aV L@ ,-V 100. the risk of incorrect acceptance 误受风险
h8IjTd]z{$ d>ltL`xn 101.working trial balance 试算平衡表
deD%E-Ja ( K5w0 102.index and cross-referencing 索引和交叉索引
)_*<uSl aE[>^~Lv} 103.cash receipt 现金收入
2k\i/i/Y +f{CfWIKs 104.cash disbursement 现金支出
Sq9I]A cR;zNS 105.bank statement 银行对账单
q#fj?`k #St=% ! 106.bank reconciliation 银行存款余额调节表
7qfo%n" )Fc`rY 107.balance sheet date
资产负债表日
E0K'|* Ql1HaC/5)- 108.net realizable value 可变现净值
E)eRi"a46 OBGA~E;% 109.storeroom 仓库
yY,O=yOjq _%g}d/v}pO 110.sale invoice 销售发票
SU0K#: yo)a_rY 111.price list 价目表
JCjQR`) //c<p 112.positive confirmation request 积极式询证函
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" 113.negative confirmation request 消极式询证函
2o0.ttBAqZ f/spJ<B).4 114.purchase requisition 请购单
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A;e[-5@ |ITSd%`3_ 116.gross margin 毛利
[ vU$zZ< #UR4I2t* 117.manufacturing overhead 制造费用
gTz66a@i iI_ad7,u 118.material requisition 领料单
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pu G?p wGd4:W 119.inventory-taking 存货盘点
1}#(4tw) 7%p[n;-o& 120.bond certificate 债券
w(w%~;\kLP q6Q;9 , 121.stock certificate 股票
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FA 1E`AdU 122.audit report 审计报告
p5<2t SD I!(.tu6u6c 123.entity 被审计单位
*/gm! :Ym AXBv']Y 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
x`'2oz=,F4 qaBjV6loy 126.qualified opinion 保留意见
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=A=VH& 127.disclaimer of opinion 无法表示意见
{I s?>m4 zV)Ob0M7U 128.adverse opinion 否定意见
Xg*IOhF6x /1X0h 查看《
注会考试《审计》中的128个英文单词(一) 》
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