61.assessed level of material misstatement risk 重大错报风险的评估水平
fwe4f %XX(x'^4 62.simall business 小规模企业
kj$Ks2!W xc4g`Xi 63.accounting system
会计系统
ZtS>'W8l ?AMn>v 64.test of control 控制测试
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^D< 65.walk-through test 穿行测试
/I`AwCx "iu9r%l94 66.communication 沟通
4 f)B@A- |ia#Elavo 67.flow chart 流程图
P2U^%_~ ~F gxhK2+ 68.reperformance of internal control 重新执行
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OX|F_ Q L0 69.audit evidence
审计证据
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6f@n 70.substantive procedures 实质性程序
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V[ ]Alv5?E60 71.assertions 认定
t)!(s,;T J>@T'# 72.esistence 存在
)=~OP>7B b3'U}0Ug 73.occurrence 发生
0j}!4D+ ><t4 f(d 74.completeness 完整性
XfYMv38( 2=\} 0 75.rights and obligations 权利和义务
QD2;JI2 DW@|H 76.valuation and allocation 计价和分摊
h83W;s ?pBQaUl& 77.cutoff 截止
l2Gtw*i_I `>i8$q% 78.accuracy 准确性
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5&-U@ 79.classification 分类
8)Z)pCN e-Pn,j 80.inspection 检查
W 'w{}| bS1?I@ 81.supervision of counting 监盘
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&U.U< 82.observation 观察
yi29+T7j4S {*BZ;Xh\8 83.confirmation 函证
ktA5]f; e&R?9z-* 84.computation 计算
O`M6=\ rEoMj)~\4& 85.analytical procedures 分析程序
rpB0?h!$ o)V@|i0Js 86.vouch 核对
MWl2;qi vtA%^~0 87.trace 追查
V6L0\ {Xjj-@ 88.audit sampling 审计抽样
{^z>uRZ3 ~x-"?K 89.error 误差
q6]T;)U& Rj'Tu0l 90.expected error 预期误差
{V7W!0;! M:5K4$>Kx 91.population 总体
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] 92.sampling risk 抽样风险
iaV%* _9pcHhJux 93.non- sampling risk 非抽样风险
]B2%\}c 0XSMby?t` 94.sampling unit 抽样单位
;%ng])w=; B-1Kfc 95.statistical sampling 统计抽样
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jz*0 96.tolerable error 可容忍误差
r.JM!x8 w$evAPuz^ 97.the risk of under reliance 信赖不足风险
kgv29j?k; x@p1(V. 98.the risk of over reliance 信赖过度风险
A!:R1tTR;S j=up7395 99.the risk of incorrect rejection 误拒风险
!q8"Q t )Y](Mj!D 100. the risk of incorrect acceptance 误受风险
{Qf/.[ 2{6%+>jB 101.working trial balance 试算平衡表
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g/]: N hY`_?) 102.index and cross-referencing 索引和交叉索引
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t%y>'. 103.cash receipt 现金收入
4;|@eN 1)BIh~1{p 104.cash disbursement 现金支出
]=%oBxWAP :#zVF[Y(2 105.bank statement 银行对账单
]}Jb'(gMO4 x,fX mgE 106.bank reconciliation 银行存款余额调节表
ev[!:*6P ww5UQs2sn 107.balance sheet date
资产负债表日
3P|z`}Ka (^~0%1 108.net realizable value 可变现净值
Njmb{L]Cps bCg)PJuB 109.storeroom 仓库
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C2* "MPr'3 110.sale invoice 销售发票
qCI0[U@ >h9T/J8 111.price list 价目表
-\[&<o@/D ;[q> 112.positive confirmation request 积极式询证函
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9s% 113.negative confirmation request 消极式询证函
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m5%E1k$= d9.I83SS 115.receiving report 验收报告
hbSXa' VfT@;B6ALF 116.gross margin 毛利
w?JM;'<AYQ q71V]! 117.manufacturing overhead 制造费用
Q-} cB u|sdQ 118.material requisition 领料单
5,#aN}v#? xxZO{_q 119.inventory-taking 存货盘点
dk_! ~Z Vif)e4{Pn 120.bond certificate 债券
U1=]iG<% Y?4N%c_; 121.stock certificate 股票
M=sGPPj G7YBo4v 122.audit report 审计报告
H03R?S9AQ &9khIJIn 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
2rrC y C #^9a[ZLj0 125.unqualified opinion 无保留意见
|o#pd\ @0D 126.qualified opinion 保留意见
a\xf\$Ym /&o<kY 127.disclaimer of opinion 无法表示意见
=p \eh?^ S.*.nv 128.adverse opinion 否定意见
xsRu~'f bb!cZ>Z 查看《
注会考试《审计》中的128个英文单词(一) 》
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