61.assessed level of material misstatement risk 重大错报风险的评估水平
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_>id^$>B f|G,pDLx 62.simall business 小规模企业
WlVp|s{TYP &"]Uh 63.accounting system
会计系统
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wM oace!si 64.test of control 控制测试
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dQY~n~ >tTNvb5 65.walk-through test 穿行测试
Q|/uL`_ni ,&[2z! 66.communication 沟通
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L&z\S 67.flow chart 流程图
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~SuL3 `\LhEnIwu 68.reperformance of internal control 重新执行
"X4L+]"$g ZS[(r-)$F 69.audit evidence
审计证据
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j4 70.substantive procedures 实质性程序
CMn&1 /Ud<4j- 71.assertions 认定
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).V&": -{H;w=9 72.esistence 存在
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73.occurrence 发生
wG6@.;3 ;O` \rP5w 74.completeness 完整性
P9h]Bu m:|jv|f 75.rights and obligations 权利和义务
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*opf~B_e 76.valuation and allocation 计价和分摊
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vowU+Y 77.cutoff 截止
<X9 T}g Z^? 1MJ:` 78.accuracy 准确性
b=[gK|fu F&?55@b 79.classification 分类
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80.inspection 检查
jM`)Nd ($a ?zJr 81.supervision of counting 监盘
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$50rj 82.observation 观察
~&-8lD];LM ~P&Brn"=Rs 83.confirmation 函证
0 5eth ];BGJ5^j 84.computation 计算
S;a'@5 C'8v\C9Ag 85.analytical procedures 分析程序
27mGX\T [^wEKRt& 86.vouch 核对
E({+2}=1 &' ,A2iG 87.trace 追查
9 [qEJ$-- jwsl"zL 88.audit sampling 审计抽样
6{h+(|.( +Kc1a; 89.error 误差
4dy2m! Jh1Q)05 90.expected error 预期误差
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N@Y 91.population 总体
GdZ_ =%u\x=u| 92.sampling risk 抽样风险
8`bQ,E+2 f8]Qn8 93.non- sampling risk 非抽样风险
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(ok4 uK6_H vHuy 94.sampling unit 抽样单位
9o-fI@9 t;BvKH77 95.statistical sampling 统计抽样
Wxjv=#3 u{%gB&nC 96.tolerable error 可容忍误差
|ocIp/$ +<p?i]3CHe 97.the risk of under reliance 信赖不足风险
\BB(0Ah+t ,:yv T6)p 98.the risk of over reliance 信赖过度风险
&P8 Run eIVCg-l} 99.the risk of incorrect rejection 误拒风险
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V}q7\G~ L #'N 100. the risk of incorrect acceptance 误受风险
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'R)3:S U)oH@/q 101.working trial balance 试算平衡表
x;H#-^LxW= )9_jr(s 102.index and cross-referencing 索引和交叉索引
u15-|i{y7 ^B9rt\,q 103.cash receipt 现金收入
99Xbp P55 i!zh9,i>M 104.cash disbursement 现金支出
l!2hwRR z-(#Mlq:! 105.bank statement 银行对账单
ciKkazx. EZvB#cuL- 106.bank reconciliation 银行存款余额调节表
CbK&.a y w"Tw 107.balance sheet date
资产负债表日
n^QOGT.s6` W#cr9"'Ta 108.net realizable value 可变现净值
@g|Eb}t nJ/ wtw 109.storeroom 仓库
YT;b$>1v u7|{~D&f 110.sale invoice 销售发票
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N6-V w, 0tY=h6 111.price list 价目表
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_1<ZI JL~QE-pvD 112.positive confirmation request 积极式询证函
YxMOr\B Peha{]U 113.negative confirmation request 消极式询证函
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.3Q0a6 114.purchase requisition 请购单
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C 115.receiving report 验收报告
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{ H)g:< 116.gross margin 毛利
^G63GYh]y ]pLQ;7f7D 117.manufacturing overhead 制造费用
{ .KCK_ d ')#E,Y%Hq 118.material requisition 领料单
RL>Nl ow yhr\eiJ@6 119.inventory-taking 存货盘点
bhXH<= `Rj<qz^7 120.bond certificate 债券
`n8) o %E9 ]UnZc 121.stock certificate 股票
%hU8ycI*h *(ex:1sW 122.audit report 审计报告
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~~!C 123.entity 被审计单位
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+ hCO*gtA)M 124.addressee of the audit report 审计报告的收件人
-@ #b<"1 e,Xvt5 125.unqualified opinion 无保留意见
^SCZ EWN$ILdD 126.qualified opinion 保留意见
,=lMtW U{D ?1tF 127.disclaimer of opinion 无法表示意见
2F-!SI IS7g{:}=p 128.adverse opinion 否定意见
c1wM " "}DuAs 查看《
注会考试《审计》中的128个英文单词(一) 》
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