61.assessed level of material misstatement risk 重大错报风险的评估水平
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qc9q 62.simall business 小规模企业
Y]HtO^T2 D$bJ s O 63.accounting system
会计系统
w'!J |#(g8ua7 64.test of control 控制测试
'3ZYoA% K/XUF#^B] 65.walk-through test 穿行测试
gd\b]L?>O <fcw:Ae 66.communication 沟通
^]?Yd )v #Xd#Ncj 67.flow chart 流程图
&pLCN[a eqWb>$ 68.reperformance of internal control 重新执行
R{Qvpd$y 1"HSM=p 69.audit evidence
审计证据
rZ7)sE5L u&ozc 70.substantive procedures 实质性程序
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]bxb %c,CfhEV%& 71.assertions 认定
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z5(v1I9A >CPoeIHK 72.esistence 存在
( 0Z3Ksfj1 vD4<G{ 73.occurrence 发生
_<G% 6dX l ny1H 74.completeness 完整性
AZjj71UE N&+DhKw 75.rights and obligations 权利和义务
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j5 76.valuation and allocation 计价和分摊
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al:c2o 77.cutoff 截止
FUU/=)^P$ }X*.Vv A 78.accuracy 准确性
@IwVR ='|HUxFi 79.classification 分类
jF%[.n[BU db.E-@W.OI 80.inspection 检查
-}2e+DyAy Pxm~2PAm 81.supervision of counting 监盘
Dhe ]f#d )Y+?)=~ 82.observation 观察
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d7GG1/u 83.confirmation 函证
E$84c+ Z<0+<tt 84.computation 计算
&OSyU4r tpi>$:e 85.analytical procedures 分析程序
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f5'@m ?*8HZ1m# 86.vouch 核对
!56gJJ-r Y4|g^>{<ni 87.trace 追查
]w=6.LzO* B>&eciY 88.audit sampling 审计抽样
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{ QWBQ0#L 89.error 误差
N~An}QX| q#~]Hp=W5 90.expected error 预期误差
6|D,`dk3U MO$dim> 91.population 总体
.%4{zaB C=/nZGG 92.sampling risk 抽样风险
j\SW~}d9 *AU"FI>V 93.non- sampling risk 非抽样风险
8HLcDS# ,\K1cW~U5 94.sampling unit 抽样单位
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c FW z!I(B^)BkT 95.statistical sampling 统计抽样
97um7n <IBzh_ 96.tolerable error 可容忍误差
=Jx,.|Bf ~=,|dGAa$ 97.the risk of under reliance 信赖不足风险
9)qjW &` SAEr $F^ 98.the risk of over reliance 信赖过度风险
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o;&_QS ;U|^Tsuc` 99.the risk of incorrect rejection 误拒风险
1+^L,-k! q_N8JQg 100. the risk of incorrect acceptance 误受风险
O$%C(n( 0F<O \ 101.working trial balance 试算平衡表
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=W7=V8w 102.index and cross-referencing 索引和交叉索引
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dC.M$ kE".v|@ 103.cash receipt 现金收入
/.\$%bua <'4DMZ-G 104.cash disbursement 现金支出
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"F.\O@ 105.bank statement 银行对账单
9 0[gXj mdOF0b%-] 106.bank reconciliation 银行存款余额调节表
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8<t?o'9I 107.balance sheet date
资产负债表日
jBEt!Azur %&"_=Lc 108.net realizable value 可变现净值
>Tld: h(I~HZ[K&T 109.storeroom 仓库
>29eu^~nh 5|-(Ic 110.sale invoice 销售发票
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Z13 111.price list 价目表
~} mX#, MWCP/~>a2 112.positive confirmation request 积极式询证函
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9 0rT-8iJp4P 113.negative confirmation request 消极式询证函
U3^T.i"R Ox&g#,@h 114.purchase requisition 请购单
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VbtFM=Dg 4kA/W0 VG 116.gross margin 毛利
/s=TLPm -{ZTp8P> 117.manufacturing overhead 制造费用
Z\{WBUR;4t XTyn[n 118.material requisition 领料单
0}Xkj)R, B{|P}fN5} 119.inventory-taking 存货盘点
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(uu +6f5uMKUvs 121.stock certificate 股票
/+J?Ep(_ D;<Qm,[ 122.audit report 审计报告
A"C%.InZ RH. oo& 123.entity 被审计单位
,KIa+&vJW@ W?'!}g(~ 124.addressee of the audit report 审计报告的收件人
iYv6B6o/99 N`grr{*_ 125.unqualified opinion 无保留意见
"aP>}5<h |zvxKIW;wd 126.qualified opinion 保留意见
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' $RKd@5XP 127.disclaimer of opinion 无法表示意见
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T3 128.adverse opinion 否定意见
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!M 查看《
注会考试《审计》中的128个英文单词(一) 》
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