61.assessed level of material misstatement risk 重大错报风险的评估水平
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MuORg 62.simall business 小规模企业
}$m_):t@@ "L{;=-e 63.accounting system
会计系统
u%h]k ,(E (AR-8 64.test of control 控制测试
0~n=|3*P y>Nlj%XH 65.walk-through test 穿行测试
i3#]_ p{ 0g`WRe 66.communication 沟通
V^?+|8_( ab3" ?.3m 67.flow chart 流程图
N}.h_~6 }$g5:k! 68.reperformance of internal control 重新执行
tTQ>pg1{qh ^R K[-tVV 69.audit evidence
审计证据
Wq"pKI#x 5#WZXhlc} 70.substantive procedures 实质性程序
r1F5&?{q 8kO|t!?:U 71.assertions 认定
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% }Y<(1w 72.esistence 存在
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M|Z]B<_x 73.occurrence 发生
-,zNFC:6g e2/[`k=7- 74.completeness 完整性
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g6 0=-h9W{zI 75.rights and obligations 权利和义务
@8V8gV?zm : @YZ6?hf 76.valuation and allocation 计价和分摊
GAz;4pUZ PJkEBdM. 77.cutoff 截止
]+fL6"OD/2 *B@<{x r 78.accuracy 准确性
kk^KaD4dA B4U+q|OD# 79.classification 分类
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80.inspection 检查
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,7 NV*t 81.supervision of counting 监盘
5 _] i==M =BNmuAY7 82.observation 观察
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83.confirmation 函证
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\6p 84.computation 计算
;QW)tv.y y{"8VT) 85.analytical procedures 分析程序
F<G.!Y8!& #J1a `}x 86.vouch 核对
`[Z?&'CRQ o2F6K*u} 87.trace 追查
cBc6*%ZD 'B6D&xn'%& 88.audit sampling 审计抽样
wK|&[ms 5RZAs63t 89.error 误差
[R& P.E7w' ><^A4s 90.expected error 预期误差
HLTz|P0JZ [+ 1([# 91.population 总体
-u)06C*39 7F.>M 92.sampling risk 抽样风险
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l3(k $6ITa }o 94.sampling unit 抽样单位
va#~ \%` 4[rD| 95.statistical sampling 统计抽样
ygT,I+7\ NoiU5pP 96.tolerable error 可容忍误差
sveFxI F~<$E*&h@ 97.the risk of under reliance 信赖不足风险
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s*[g >TK`s@jdSV 98.the risk of over reliance 信赖过度风险
eN,m8A`/S cUS2*7h 99.the risk of incorrect rejection 误拒风险
o$Hc5W([Z -+?0|>Nh 100. the risk of incorrect acceptance 误受风险
a08B8 "52wa<MVJ 101.working trial balance 试算平衡表
#N,\c@Gy :i?Z1x1` 102.index and cross-referencing 索引和交叉索引
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i~k?k.t8 ZhM-F0;` 104.cash disbursement 现金支出
.L6t3/^ ?CM,k0 105.bank statement 银行对账单
$?I^Dk Z&J417buk 106.bank reconciliation 银行存款余额调节表
*1%=?:$(r6 Og-Mnx3 107.balance sheet date
资产负债表日
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+:I 108.net realizable value 可变现净值
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s9O] tk 109.storeroom 仓库
Fv e,&~ ~+^,o_hT 110.sale invoice 销售发票
?mgr#UN t1IC0'o- 111.price list 价目表
H${Ym BG v }P~g 112.positive confirmation request 积极式询证函
xAz gQ (|O;Ci 113.negative confirmation request 消极式询证函
f~W.i] mX,#|qLf 114.purchase requisition 请购单
Gs*ea'T) bu@Pxz%_ 115.receiving report 验收报告
zz02F+H$Y b*.)m 116.gross margin 毛利
+$8hTi, ux{OgFfi 117.manufacturing overhead 制造费用
9YB~1M ^JYR^X>_ 118.material requisition 领料单
'!IX;OSjH 1\zI#"b ^ 119.inventory-taking 存货盘点
c WK@O> 4+l7v?:Pr 120.bond certificate 债券
@0B<b7Jv ?86h:9 121.stock certificate 股票
s?OGB} (Grj_p6O 122.audit report 审计报告
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V 9=y@`; 123.entity 被审计单位
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Y MV=.(Zs 124.addressee of the audit report 审计报告的收件人
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6!Zd NW!e@;E+i 125.unqualified opinion 无保留意见
'90B),c{ 0r+-}5aSl5 126.qualified opinion 保留意见
B-M|}T 2evM| Dj 127.disclaimer of opinion 无法表示意见
X3a:*1N \k;raQR4t* 128.adverse opinion 否定意见
h1)p{5}H P=u )Q _ 查看《
注会考试《审计》中的128个英文单词(一) 》
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