61.assessed level of material misstatement risk 重大错报风险的评估水平
v}dt**l 9,5v %HZ 62.simall business 小规模企业
+AyQ4Q(-o {npKdX 63.accounting system
会计系统
P,AS`=z G~)jk+Qq 64.test of control 控制测试
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8)&~q* 65.walk-through test 穿行测试
18w[T=7) Tp~yn 66.communication 沟通
(]j*)~=V hXS'*vO" 67.flow chart 流程图
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#c4LdZu9 IC[SJVH; 69.audit evidence
审计证据
P>euUVMPz4 S$%/9^\jF 70.substantive procedures 实质性程序
R#tz"T@ mL+}Ka 71.assertions 认定
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/0SG 72.esistence 存在
F~a5yW:R=) b7v] g]* 73.occurrence 发生
)ACa0V>*p SiojOH 74.completeness 完整性
s5|LD'o! [gzU/: 75.rights and obligations 权利和义务
SrK;b . EBzg<-?o 76.valuation and allocation 计价和分摊
K1O/>dN_\O oD{V_/pdx 77.cutoff 截止
g^)> -$= UkNC|#l) 78.accuracy 准确性
H?40yu2m5 ^1,]?F^ 79.classification 分类
toTAWT D voQ, K9 80.inspection 检查
#2yOqUO\ pzU">) 81.supervision of counting 监盘
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_ 82.observation 观察
j K[VEhs uNXh"? 83.confirmation 函证
C==tJog[ 9[T#uh!DC 84.computation 计算
>4M_jC. +Q-~~v7, 85.analytical procedures 分析程序
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-y0 86.vouch 核对
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xcM+OX1 87.trace 追查
oE)c8rE I4|p;\`fK 88.audit sampling 审计抽样
Rz=]KeZu tY# F8a& 89.error 误差
vo71T<K yvDzxu 90.expected error 预期误差
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{ d-A 91.population 总体
8QC:ro k})9(Sy~ 92.sampling risk 抽样风险
DvOg|XUU0 1}ZBj%z4l 93.non- sampling risk 非抽样风险
w4L\@y3 Kyl( 94.sampling unit 抽样单位
vMRKs#&8 kIWQ`)' 95.statistical sampling 统计抽样
&u=FLp5 KMbBow3o*~ 96.tolerable error 可容忍误差
Q ;k_q3 MeplM$9 97.the risk of under reliance 信赖不足风险
(/*-M]> ,+'f unH 98.the risk of over reliance 信赖过度风险
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*[X# 100. the risk of incorrect acceptance 误受风险
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T?-Hj 101.working trial balance 试算平衡表
xD1wHp!+ 0]HK(,/h 102.index and cross-referencing 索引和交叉索引
R*&3i$S i;dr(c/ft 103.cash receipt 现金收入
fZ
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5~[Fh2+ W}=2?vHV= 105.bank statement 银行对账单
hR`dRbBi% A,=l9hE' 106.bank reconciliation 银行存款余额调节表
R6:N`S]&d[ 6|jE3rHw 107.balance sheet date
资产负债表日
M]_vb,=1 a9
qZI 108.net realizable value 可变现净值
1gm{.*G A|a\pL` @ 109.storeroom 仓库
Tf[]vqa`G s~63JDy"E 110.sale invoice 销售发票
n&V(c&C Z$hxo)| 111.price list 价目表
X|q0m3jt ome>Jbdhe 112.positive confirmation request 积极式询证函
CNN?8/u!@ X0P$r6 ; 113.negative confirmation request 消极式询证函
&WRoNc ~ZDdzp> 114.purchase requisition 请购单
<_Lo3WGwc #UI`G3w< 115.receiving report 验收报告
j68Gz5;j ypifXO;m7 116.gross margin 毛利
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g,QwaA[ 117.manufacturing overhead 制造费用
z"H%Y8 gSv<.fD" 118.material requisition 领料单
l3MH+o ~G$OY9UC 119.inventory-taking 存货盘点
QMsnfG EXi+pm 120.bond certificate 债券
a&cV@~ 6x7=0}' 121.stock certificate 股票
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c#p0 He@= bLLa 122.audit report 审计报告
DxD0iJ=W qqAsh]Z 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
XDWERvIj x~z 2l#ow 125.unqualified opinion 无保留意见
^49moC- eyG.XAP 126.qualified opinion 保留意见
Jzj~uz JU6np 4 127.disclaimer of opinion 无法表示意见
0CR;t`M@ t2gjhn^p 128.adverse opinion 否定意见
u`~{:V sg y 查看《
注会考试《审计》中的128个英文单词(一) 》
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