61.assessed level of material misstatement risk 重大错报风险的评估水平
v@J[qpX B)P]C5KRD 62.simall business 小规模企业
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0%K 63.accounting system
会计系统
*l%&/\ r{*BJi.b 64.test of control 控制测试
5x,/p ]9W7]$ 65.walk-through test 穿行测试
b9v<Jk _S-@|9\ 66.communication 沟通
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\ 67.flow chart 流程图
{/,AMJ<:G] fILvEf4b 68.reperformance of internal control 重新执行
EiZa,}A );n/G 69.audit evidence
审计证据
kN#3HI]8 (I+e@UUiL 70.substantive procedures 实质性程序
Zzb?Nbf (zk/>Ou 71.assertions 认定
M[Nv> )ac!@slb^7 72.esistence 存在
@Q;s[Kg{! 0f'LXn 73.occurrence 发生
n@q-f-2 ',rK\&lL6 74.completeness 完整性
OF-VVIS {9^p3Q+:P 75.rights and obligations 权利和义务
;&O *KhLH }-u%6KZ 76.valuation and allocation 计价和分摊
!E)|[:$XT dt"& 77.cutoff 截止
&rl;+QS H(y Gh 78.accuracy 准确性
K5jeazasp q[/pE7FL 79.classification 分类
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G9 80.inspection 检查
cRWB`& =+q\Jh 81.supervision of counting 监盘
rI6+St - leYR`P 82.observation 观察
2Vw2r@S/ ( 5uSqw&U 83.confirmation 函证
(=EDqAZg pUW7p 84.computation 计算
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( Qy S_;r!. 85.analytical procedures 分析程序
>[~7fxjK- .*.eY?,V 86.vouch 核对
YBF$/W+=9| f$vTD ak 87.trace 追查
25@@-2h @ M.:JT31>1 88.audit sampling 审计抽样
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1uB$@a\ 89.error 误差
GQQp(%T kQQDaZ8 90.expected error 预期误差
1X9s\JKQ y*v|q= 91.population 总体
!ab ef.%: ;Zr7NKs 92.sampling risk 抽样风险
LIQ].VxIs Ndgx@LTQQ 93.non- sampling risk 非抽样风险
S kB*w'k YhqMTOw 94.sampling unit 抽样单位
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/=5Uc 95.statistical sampling 统计抽样
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t'K 4"\cA:9a 96.tolerable error 可容忍误差
ZmNNR 1%/ n=AcN 97.the risk of under reliance 信赖不足风险
XrWWV2[ +lhCF*@*N 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
Kr `/sWZ ;[(d=6{hc] 100. the risk of incorrect acceptance 误受风险
9cU9'r# h <gfRAeXA 101.working trial balance 试算平衡表
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453s 102.index and cross-referencing 索引和交叉索引
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KLE)+| 103.cash receipt 现金收入
cDE5/! D|Wlq~IpQ 104.cash disbursement 现金支出
X J)Y-7c S6a\KtVa 105.bank statement 银行对账单
g.vE%zKL F"O\uo:3 106.bank reconciliation 银行存款余额调节表
Pnm$g;`P mtn^+* 107.balance sheet date
资产负债表日
!2Z"Lm h:r?:C>n 108.net realizable value 可变现净值
Y$]zba GQ>0E 109.storeroom 仓库
wJCw6&D,/ rD a{Ve 110.sale invoice 销售发票
Ke?,AWfG Y0A(-" 111.price list 价目表
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i 112.positive confirmation request 积极式询证函
:zLf~W |5O>7~Tp 113.negative confirmation request 消极式询证函
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8 114.purchase requisition 请购单
}(|gC, 5)eM0,: 115.receiving report 验收报告
1gbFl/i6T {\P%J:s#9 116.gross margin 毛利
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+W){W=ai (;%T]?<9# 117.manufacturing overhead 制造费用
c@3 5\!9 >7%T%2N 118.material requisition 领料单
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I;P 119.inventory-taking 存货盘点
J'$NBws \AKP ea= 120.bond certificate 债券
r]Wt! oHm5 C&MqH.K 121.stock certificate 股票
|%v:>XEO z+{qQ! 122.audit report 审计报告
Y%;X7VxU* L-C^7[48= 123.entity 被审计单位
Ez5t)l- -OlrA{=c_ 124.addressee of the audit report 审计报告的收件人
~uty<fP _#6Qf 125.unqualified opinion 无保留意见
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?xlIj 126.qualified opinion 保留意见
H>%AK'' hRu}P" 127.disclaimer of opinion 无法表示意见
\\#D!q* ng!cK<p 128.adverse opinion 否定意见
$DIy?kZ ]0ErT9 查看《
注会考试《审计》中的128个英文单词(一) 》
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