61.assessed level of material misstatement risk 重大错报风险的评估水平
/9pN.E m>{a<N 62.simall business 小规模企业
`.z"Q%uz X;bHlA-g 63.accounting system
会计系统
`- HI)-A97 9a2[_Wy 64.test of control 控制测试
htT9Hrx C$0rl74Wi 65.walk-through test 穿行测试
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cQkj{u 2 g\O/oz 67.flow chart 流程图
.-'_At4g kQ]4Bo 68.reperformance of internal control 重新执行
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审计证据
fH@cC` ?W_8X2(` 70.substantive procedures 实质性程序
J&Db- \gu8 ~zK 71.assertions 认定
H&8~"h6n 3:O|p[2)L 72.esistence 存在
2$o#b. G4U0|^(h 73.occurrence 发生
q*Oj5; !</U"P:L 74.completeness 完整性
lVuBo& Q;N)$Xx 75.rights and obligations 权利和义务
=0L%<@yA <FX]n< 76.valuation and allocation 计价和分摊
cTz@ga;!mI IL:[0q 77.cutoff 截止
7;c^*"Ud >z~_s6#CP 78.accuracy 准确性
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:B} 79.classification 分类
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Tg. 80.inspection 检查
]c v/dY# pP#D*hiP-g 81.supervision of counting 监盘
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vB eIy:5/s 82.observation 观察
^I|i9MH xbxzB<yL 83.confirmation 函证
Y4w]jIv r@zs4N0WP 84.computation 计算
M)ao}m> & kVa*O 85.analytical procedures 分析程序
AFM+`{Cq H0 Zo.Np 86.vouch 核对
t^Lb}A#$4 </Y(4Xwf= 87.trace 追查
p s?su` m]*a;a'}# 88.audit sampling 审计抽样
Wuo:PX'/9 s?s,wdp 89.error 误差
HL]J=Gh 1JUj e 90.expected error 预期误差
Nmd{C(^o ;w+ 91.population 总体
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i#^YQCy 92.sampling risk 抽样风险
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DBf j 93.non- sampling risk 非抽样风险
@U3z@v]s(h %I9f_5BlT8 94.sampling unit 抽样单位
*zN~x(0{E 6;\1bP? 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
]'?Ue7 OiXO<1'$ 97.the risk of under reliance 信赖不足风险
i-;#FT+Xc =-~))!( 98.the risk of over reliance 信赖过度风险
l53Q"ajG 5073Q~ 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
$T#fCx/ 0>Td4qr+u 101.working trial balance 试算平衡表
I^( pZ9 u{va2n/ 102.index and cross-referencing 索引和交叉索引
j24DL+ Q\}-MiI/ 103.cash receipt 现金收入
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FWDZ 104.cash disbursement 现金支出
V=5S=7 Z: MRXw)NAw 105.bank statement 银行对账单
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AD2_@l 106.bank reconciliation 银行存款余额调节表
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%h %FM26^ 107.balance sheet date
资产负债表日
]Jm\k'u[ N8df1>mW 108.net realizable value 可变现净值
*k; bkd4x rQlQ^W$=? 109.storeroom 仓库
j0X^,ot@m 1$.svR 110.sale invoice 销售发票
C>x)jDb? ^`iz%^ 111.price list 价目表
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ee_ [;7zg@Sa 112.positive confirmation request 积极式询证函
IDJ2epW*; 3M+rFB}tS 113.negative confirmation request 消极式询证函
/YUW)?o!^N i!8"T# 114.purchase requisition 请购单
Vt3*~Beb !QvmzuK 115.receiving report 验收报告
.tGz, z} S>h\D4. 116.gross margin 毛利
*xpn-hCp< WA1d8nl 117.manufacturing overhead 制造费用
Kr'? h'F ZzgzeT+bv 118.material requisition 领料单
6{^\7` j;E$7QH[ 119.inventory-taking 存货盘点
n.a2%,|v GTTEg{ 120.bond certificate 债券
*yw!Y{e!9 $z*"@ 121.stock certificate 股票
d>mZY66P [jlum>K 122.audit report 审计报告
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ogMRq@ 123.entity 被审计单位
C P&u @iV-pJ- 124.addressee of the audit report 审计报告的收件人
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TE 9O-~Ws ; 125.unqualified opinion 无保留意见
Y DHP-0? K-\wx5#l/ 126.qualified opinion 保留意见
$V`1<>4 P2f^]z 127.disclaimer of opinion 无法表示意见
wG7>2*( RD)Vb$.B: 128.adverse opinion 否定意见
<'$>&^!^ Mb[4_Dc 查看《
注会考试《审计》中的128个英文单词(一) 》
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