61.assessed level of material misstatement risk 重大错报风险的评估水平
0R`>F"> 5L~lF8 62.simall business 小规模企业
(: kn) 0dS (g&ZR 63.accounting system
会计系统
h&v].l Kb;Pd!Q 64.test of control 控制测试
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[. `.3.n8V 65.walk-through test 穿行测试
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3-.g v@8SMOe% 66.communication 沟通
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}@xwWax {D(l#;,iX2 67.flow chart 流程图
*B{] ;mz#$"( 68.reperformance of internal control 重新执行
2Q@Jp`#,4 S?a4IK 69.audit evidence
审计证据
9^N(s7s |8[!`T*s 70.substantive procedures 实质性程序
cXf/ +Zr~mwM=x 71.assertions 认定
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f<nK; 72.esistence 存在
nnE'zk<" |22vNt_ 73.occurrence 发生
tl7:L> _h,_HW)G 74.completeness 完整性
X%JyC_~< YO?o$Hv16 75.rights and obligations 权利和义务
02%~HBS ;#IrHR*Bk 76.valuation and allocation 计价和分摊
m$(OQ,E E]g6|,4~- 77.cutoff 截止
,,80nW9E 9mv0} I 78.accuracy 准确性
$F X$nY ~UQ<8`@a 79.classification 分类
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9*l!( 80.inspection 检查
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81.supervision of counting 监盘
"cly99t !;[cJbqnh 82.observation 观察
r2i]9>w ][V`ym-e 83.confirmation 函证
DrAIQ7Jd `_ M+=*} 84.computation 计算
V6((5o# b2[U3)|oO 85.analytical procedures 分析程序
OK`^DIr5l Z02EE-A 86.vouch 核对
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3vY 87.trace 追查
8'TIDu %Ny1H/@Q1+ 88.audit sampling 审计抽样
0]MD?6- eX}aa0 89.error 误差
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Vjo[rUW ?2,D-3 { 91.population 总体
Y+vIU*O c>3? T^= 92.sampling risk 抽样风险
rLmc(-q {r|RH"|?Z( 93.non- sampling risk 非抽样风险
8Exky^OT| q{b-2k 94.sampling unit 抽样单位
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@.}Y'`9L 95.statistical sampling 统计抽样
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M`;bQX vJVh%l+ 96.tolerable error 可容忍误差
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j 97.the risk of under reliance 信赖不足风险
FU .%td=: P,WQN[(+ 98.the risk of over reliance 信赖过度风险
3$5E1*ed KQ81Oxu*C 99.the risk of incorrect rejection 误拒风险
o~"Y_dLsW CAom4Sp' 100. the risk of incorrect acceptance 误受风险
Mk973'K' }-XZ1qr 101.working trial balance 试算平衡表
E?KPez .Z"`:4O 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
98?O[= Ef?|0Gm 104.cash disbursement 现金支出
)flm3G2u d&Nji%Ej 105.bank statement 银行对账单
!io1~GpKS S&]r6ss 106.bank reconciliation 银行存款余额调节表
Ct~j/. 41+WIa
L 107.balance sheet date
资产负债表日
.q4$)8[Pg B3?rR-2mEE 108.net realizable value 可变现净值
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/'_<~A 109.storeroom 仓库
M3F1O6=4j (aSuxl.Dq 110.sale invoice 销售发票
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wqV"fZA\] x^pt^KR; 112.positive confirmation request 积极式询证函
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P, @H~oOf 113.negative confirmation request 消极式询证函
soQ[Zg4} birc&< 114.purchase requisition 请购单
e"bzZ!c&~V 7I&o 115.receiving report 验收报告
IO=$+c UF }[%Sa 116.gross margin 毛利
6vps`k$,~ mXS]SE 117.manufacturing overhead 制造费用
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tu* uQ:Ipk q+p}U}L=
k 119.inventory-taking 存货盘点
%eIaH!x: TBOg.y] 120.bond certificate 债券
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EStui>ho 121.stock certificate 股票
K{`R`SXD t6mv 122.audit report 审计报告
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j%~#@ 123.entity 被审计单位
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|tF c?. i;4yh 124.addressee of the audit report 审计报告的收件人
-\;0gnf{J ]$9y7Bhj. 125.unqualified opinion 无保留意见
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o,F1'?> 126.qualified opinion 保留意见
YwF&-~mp7n ISK 8t 127.disclaimer of opinion 无法表示意见
3#dz6+ 2Vf242z_ 128.adverse opinion 否定意见
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2 查看《
注会考试《审计》中的128个英文单词(一) 》
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