61.assessed level of material misstatement risk 重大错报风险的评估水平
Oi6f8*, 2%`^(\y 62.simall business 小规模企业
OiYNH~hv mJSK; @w<O 63.accounting system
会计系统
m*\B2\2gJ $+A%ODv 64.test of control 控制测试
#4Dn@Gqh.Y 83\o( 65.walk-through test 穿行测试
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z]@qJ _{[k[] 66.communication 沟通
pk;ff q@ lv=yz\ 67.flow chart 流程图
UY1JB^J$ Y;'VosTD 68.reperformance of internal control 重新执行
&G0l&8pa tZdwy> ; 69.audit evidence
审计证据
x%_qJ]o 8f /T!5 70.substantive procedures 实质性程序
dCa}ITg ~gSwxGT7d 71.assertions 认定
A4~D#V i7i|370 72.esistence 存在
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#;5[('&[ 73.occurrence 发生
IOSuaLH^ x>U1t!' 74.completeness 完整性
oq=?i%'> MZ;"J82p 75.rights and obligations 权利和义务
%zA2%cq< fO[Rf_ 76.valuation and allocation 计价和分摊
|h#DL$ `G_(xN7O 77.cutoff 截止
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/}: P 78.accuracy 准确性
*37LN +A]&AkTw 79.classification 分类
1zh$IYrd E}xz7u 80.inspection 检查
H.jLGe> t}5'(9 81.supervision of counting 监盘
uAW*5 `[ 7$g*N6)Q 82.observation 观察
XR{5]lKt_ dNR7e 83.confirmation 函证
1<XiD3H; 4]Un=?)I 84.computation 计算
C ffTv ?&whE! 85.analytical procedures 分析程序
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I
ybl;u s[0prm5. 87.trace 追查
9f@#SB_H &,m'sQ 88.audit sampling 审计抽样
IeRl6r%: mp&Le YYn 89.error 误差
sh',"S#=@ ^BF@j4*~ 90.expected error 预期误差
XA&tTpfJE DBj;P|L_ 91.population 总体
(hhdbf UPfFT^=y 92.sampling risk 抽样风险
sYAG,r>h . 1{vpX 93.non- sampling risk 非抽样风险
jw`&Np2Q H$k![K6Uj 94.sampling unit 抽样单位
C$N4 syWv'Y[k? 95.statistical sampling 统计抽样
#U",,*2 ?:#>^eWYe7 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
9J-!o]f .b {f@xA 98.the risk of over reliance 信赖过度风险
d&[M8( 8I5 VrT 99.the risk of incorrect rejection 误拒风险
>.!5M L\ F8|5_214' 100. the risk of incorrect acceptance 误受风险
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)D6$JG D+*uKldS; 101.working trial balance 试算平衡表
c~^]jqid] Q70**qm 102.index and cross-referencing 索引和交叉索引
Lyf? V(S 6k@% +<1 103.cash receipt 现金收入
Ov~S2?E8 `&|l;zsS 104.cash disbursement 现金支出
+(I`@5 .236d^l 105.bank statement 银行对账单
(!XYH@Mz<w S5*~r@8h 106.bank reconciliation 银行存款余额调节表
'?vgp u>3&.t@hU1 107.balance sheet date
资产负债表日
)CwMR'LV 6KIjq[T^ 108.net realizable value 可变现净值
dCoi>PO RAD4q"}k 109.storeroom 仓库
t9f4P^V` B>p0FQ. 110.sale invoice 销售发票
@MlU!oR& j &0fC!k 111.price list 价目表
S2At$47v 7(|3 OR+ 112.positive confirmation request 积极式询证函
&G7)s%q .^)C:XiW 113.negative confirmation request 消极式询证函
FkJ>]k <u x*r#a!d 114.purchase requisition 请购单
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|cc 115.receiving report 验收报告
'n>3`1E, 7=QC+XSO 116.gross margin 毛利
P$(iB.& Zs3]|bUR 117.manufacturing overhead 制造费用
lE2wkY9^/ -NflaV~ 118.material requisition 领料单
[A%e6 hD6ur=G8u 119.inventory-taking 存货盘点
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bWC~Hv qy42Y/8' 121.stock certificate 股票
TReM8Vd yZ?_q$4kEI 122.audit report 审计报告
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d4/`:?w 123.entity 被审计单位
tXG4A$(2& 7QOC]:r 124.addressee of the audit report 审计报告的收件人
P^_d$ Z:B Y*#B 125.unqualified opinion 无保留意见
.X<"pd*@e ko+M,kjwR 126.qualified opinion 保留意见
Og;$P'U 32-3C6f@oZ 127.disclaimer of opinion 无法表示意见
;FgEE% (;Q <@PZg 128.adverse opinion 否定意见
m)[wZP*e -B3wRAEt 查看《
注会考试《审计》中的128个英文单词(一) 》
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