61.assessed level of material misstatement risk 重大错报风险的评估水平
` a5$VV%J |Z<NM#1 62.simall business 小规模企业
AW4N#gt8', 9Nglt3J[ 63.accounting system
会计系统
-#H>kbs C XZm/^ 64.test of control 控制测试
it!8+hvq9* Q_xE:#!; 65.walk-through test 穿行测试
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U) `AeId/A4n 66.communication 沟通
'Uew(o V4}9f5FR 67.flow chart 流程图
K>9]I97g' nM1U=Du 68.reperformance of internal control 重新执行
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审计证据
J_OIU#-B Z16G 70.substantive procedures 实质性程序
M;={] w@n l=[<gPE 71.assertions 认定
p
mcy(< jm'(t=Ze 72.esistence 存在
,2/qQD n/ CE:TQzg 73.occurrence 发生
!9DqW&8 ^wCjMi(sj 74.completeness 完整性
|f&)@fUI ^)conSm 75.rights and obligations 权利和义务
|j$&W;yC ` ZXX[&C 76.valuation and allocation 计价和分摊
as-
Z)h[B dU\,>3tG 77.cutoff 截止
.{LFc|Z[ /cUcfe#X 78.accuracy 准确性
meT~b +.whEw(i 79.classification 分类
v_"p)4&' 7-.YVM~R 80.inspection 检查
G0Smss=K Ey=(B'A~ 81.supervision of counting 监盘
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82.observation 观察
| Uf6k` _9wX8fh3D 83.confirmation 函证
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2@@OjeANsX >_(Xb%w 85.analytical procedures 分析程序
B1oi]hDy 3 :X3n\z 86.vouch 核对
ilEWxr;, uOc:^ 87.trace 追查
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wDU -$J\BkI 88.audit sampling 审计抽样
t/LQ|/xo LCx{7bN1ro 89.error 误差
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wKd W#E`h 90.expected error 预期误差
k`U")lv O7%<( 91.population 总体
I4:4)V? G1 z[v3T 92.sampling risk 抽样风险
$As;Tvw. E1usxF) 93.non- sampling risk 非抽样风险
I3]-$ %eB 0)' 94.sampling unit 抽样单位
trcG^uV ,3&XV%1 95.statistical sampling 统计抽样
'8K5=|!J hJ\IE?+ 96.tolerable error 可容忍误差
]l7) F-v G?CaCleG 97.the risk of under reliance 信赖不足风险
x7)j?2 O|=5+X 98.the risk of over reliance 信赖过度风险
S.1\e"MfI Ppi/`X 99.the risk of incorrect rejection 误拒风险
D*BZp0x B :#5U85m 100. the risk of incorrect acceptance 误受风险
zgRZgVj v=e`e68U~ 101.working trial balance 试算平衡表
6MQ+![fN UjxEbk5>^ 102.index and cross-referencing 索引和交叉索引
5[}3j1 g*?)o!_* 103.cash receipt 现金收入
<0T5W#H`D L)W1bW} 104.cash disbursement 现金支出
'QW/TJ=7r "S)2<tV 105.bank statement 银行对账单
nf=*KS\v XG FjqZr` 106.bank reconciliation 银行存款余额调节表
P1KXvc}JGe $Wt0e 4YSu 107.balance sheet date
资产负债表日
|C}n]{*| C4wJSQl_I 108.net realizable value 可变现净值
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9|q 5Z"IM8? 109.storeroom 仓库
I,;@\ &J(+XJM% 110.sale invoice 销售发票
VWDXEa9 gv)F`uRWA 111.price list 价目表
U$jw8I'. 4g<F." 112.positive confirmation request 积极式询证函
]Hr:|2|. fd~a\5%e 113.negative confirmation request 消极式询证函
=OY&;d!C #yz5CWu 114.purchase requisition 请购单
8>^(-ca_ C+ibLS4i 115.receiving report 验收报告
OiBDI3,|+ gwVfiXR4 116.gross margin 毛利
/]7FX" >Y,3EI\ 117.manufacturing overhead 制造费用
.x\fPjB vC$Q4>m 118.material requisition 领料单
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s2;G K5l#dl_T 119.inventory-taking 存货盘点
X 'D ~#r GjTj..G/ 120.bond certificate 债券
Z{-x}${ L(Ww6oj 121.stock certificate 股票
/tIR}qK i
T* !3 122.audit report 审计报告
`"~s<+ >!u@> 123.entity 被审计单位
vwy10PlqL 7C~qAI6Eg 124.addressee of the audit report 审计报告的收件人
ttQX3rmF01 ~yacJU= 125.unqualified opinion 无保留意见
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P1 5gP<+S#>T 126.qualified opinion 保留意见
@ qFE6! X3nt*G1dL 127.disclaimer of opinion 无法表示意见
&qR1fbw" dzA5l:5 128.adverse opinion 否定意见
6 0C;J!D iMgfF_r 查看《
注会考试《审计》中的128个英文单词(一) 》
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