61.assessed level of material misstatement risk 重大错报风险的评估水平
|zhVl L6S!?t.{Yv 62.simall business 小规模企业
V`Ve__5; F)rU*i7 63.accounting system
会计系统
0h ^&`H: j_i/h " 64.test of control 控制测试
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LPJ <d!_.f}v 65.walk-through test 穿行测试
`(NMHXgG+ SKO*x^"eU 66.communication 沟通
d/oxRzk'L 80=6B 67.flow chart 流程图
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j& 5R"My^G 68.reperformance of internal control 重新执行
P(B:tg >~C*m `# 69.audit evidence
审计证据
mT enzIp h~|B/.[R:3 70.substantive procedures 实质性程序
,FWC|uM" kex4U6&OQB 71.assertions 认定
hS(}<B{x! +*/XfPlr| 72.esistence 存在
t0t" =(d cZ>h [XX[ 73.occurrence 发生
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KH3.v/c| 74.completeness 完整性
b3Nr>(Z<} 1Q-O&\-xg 75.rights and obligations 权利和义务
UOh%"h Wl!|+- 76.valuation and allocation 计价和分摊
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n@ g ,|RS]I>X 77.cutoff 截止
DdO$&/`)YP 9&(d2 78.accuracy 准确性
0V:7pSC{P Lckb*/jV& 79.classification 分类
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X+V> dk}T&qZ~p 80.inspection 检查
,D#ssxV yc ize2>q 81.supervision of counting 监盘
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-&}? MBlhlMyI 82.observation 观察
rmVF88/; q0* e1QL 83.confirmation 函证
dS9L( & )8ub1,C 84.computation 计算
)<Cf,R =2-!ay: 85.analytical procedures 分析程序
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86.vouch 核对
#9=as Y -44{b<:D 87.trace 追查
! 2]eVO A^\A^$|O6 88.audit sampling 审计抽样
|/Q7 o1i VG,O+I'^z 89.error 误差
(- ]A1WQ? i{1SUx+Re 90.expected error 预期误差
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d"h*yH@ ^P)W/2 92.sampling risk 抽样风险
70sb{) W+F{!dW 93.non- sampling risk 非抽样风险
f9R~RRz e15_$M;RW 94.sampling unit 抽样单位
u;-_%? '!$g<= @ 95.statistical sampling 统计抽样
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R<"fcsU 96.tolerable error 可容忍误差
"Q{)H8,E)x 5X8GR5P 97.the risk of under reliance 信赖不足风险
6xDYEvHS fgzkc"ReK 98.the risk of over reliance 信赖过度风险
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PAYbsn &nJH23h^ 100. the risk of incorrect acceptance 误受风险
fMGL1VN d<x7* OW) 101.working trial balance 试算平衡表
dCbRlW pb>TUKvT& 102.index and cross-referencing 索引和交叉索引
*<.{sx^Gk `>.^/SGu>? 103.cash receipt 现金收入
A"yiXc-N~\ 5"5tY 104.cash disbursement 现金支出
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Cr HNFG:t9 105.bank statement 银行对账单
YU*u! Ib8*rL0p<L 106.bank reconciliation 银行存款余额调节表
A>C&`A=- ]6:|-x:m 107.balance sheet date
资产负债表日
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j4 108.net realizable value 可变现净值
1R}rL#h;= .mr&zq 109.storeroom 仓库
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KSX% 8[PD`*w 111.price list 价目表
r)4GH%+?fv 6"OwrJB 112.positive confirmation request 积极式询证函
Z}b25) g?TPRr~$9 113.negative confirmation request 消极式询证函
{c(@u6l28 IjshxNk 114.purchase requisition 请购单
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O|ziy 115.receiving report 验收报告
IdHydY1 x6h';W_ 8 116.gross margin 毛利
=hw&2c vZ&{ 117.manufacturing overhead 制造费用
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6jsDb 118.material requisition 领料单
Ht{Q=w/9 x/<eY<Vgm? 119.inventory-taking 存货盘点
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%z9lCTmy WLO4P 121.stock certificate 股票
80'!XKSP :kQ%Mj> 122.audit report 审计报告
5 R* cs-wqxTX[$ 123.entity 被审计单位
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'AU~#d 6bE~m<B\` 124.addressee of the audit report 审计报告的收件人
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`\>_ qk+RZ>T<o 125.unqualified opinion 无保留意见
ZyJ-}[z # $N) 126.qualified opinion 保留意见
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E;n.L }ldOxJSB? 127.disclaimer of opinion 无法表示意见
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Wq~ 5s7C;+ 128.adverse opinion 否定意见
X2[d15!9 o/J2BZ<_< 查看《
注会考试《审计》中的128个英文单词(一) 》
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