61.assessed level of material misstatement risk 重大错报风险的评估水平
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#%omLL Xvk+1:D 62.simall business 小规模企业
\r9E6LLX' 5`@yX[G 63.accounting system
会计系统
/;vHAtt;f g}S%D(~ 64.test of control 控制测试
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< 2I|lY>Z 65.walk-through test 穿行测试
c>3j$D+ f|ERZN`uB 66.communication 沟通
F("|SOhc }u8g7Nj 67.flow chart 流程图
"&{.g1i9 T9'HQu 68.reperformance of internal control 重新执行
JP(0/?Q byTHSRt 69.audit evidence
审计证据
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V, 70.substantive procedures 实质性程序
unNN&m#@ %%#bTyF 71.assertions 认定
|tU wlc> kkW }:dBl 72.esistence 存在
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4 73.occurrence 发生
dWu;F^ HGDiwA 74.completeness 完整性
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Zq):c 75.rights and obligations 权利和义务
wCV~9JTJ! k2.k}?w!JO 76.valuation and allocation 计价和分摊
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{m 77.cutoff 截止
;@:-T/= f@$kK?c? 78.accuracy 准确性
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j:F>b 79.classification 分类
KfYT jW4>WDN: 80.inspection 检查
^. PRNq8nmxC 81.supervision of counting 监盘
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(^B=> 82.observation 观察
us8HXvvp{ gIIF17|Z 83.confirmation 函证
AX'-}5T= th<>%e}5c 84.computation 计算
$dWYu"2CD G1*,~1i 85.analytical procedures 分析程序
Ed{sC[j= OF)*kiJ 86.vouch 核对
{t.S_|IE +\u\BJ!LAJ 87.trace 追查
i2;,\FI@t% *cCj*Zr] 88.audit sampling 审计抽样
ie>mOsz Zz]/4 4t 89.error 误差
G:wO1f6 M;NIcM 90.expected error 预期误差
0%Y}CDn_ F\GNLi 91.population 总体
`B:hXeI _meW9)B 92.sampling risk 抽样风险
V]"pM]>3X PfB9 .f{ 93.non- sampling risk 非抽样风险
94]i|2qj* fZLAZMrM 94.sampling unit 抽样单位
;Bw3@c `s3:Vsv4 95.statistical sampling 统计抽样
pp{GaCi J, +/<Y! 96.tolerable error 可容忍误差
QUfF>,[sv hN\sC9a1 97.the risk of under reliance 信赖不足风险
Twr,O;*u= <OJqeUo+*\ 98.the risk of over reliance 信赖过度风险
^#K^W V ~*+evAP 99.the risk of incorrect rejection 误拒风险
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oIMS >& 100. the risk of incorrect acceptance 误受风险
Fu\#:+5\ 84i0h$ZZo 101.working trial balance 试算平衡表
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U z[#ye 102.index and cross-referencing 索引和交叉索引
O*x~a;?G P"t Dq& 103.cash receipt 现金收入
I3i zLi {sj{3I u 104.cash disbursement 现金支出
tB4yj_ZF tw.z5 105.bank statement 银行对账单
0ia-D`^me zwP*7u$CH 106.bank reconciliation 银行存款余额调节表
l8_RA ae2SU4Jx 107.balance sheet date
资产负债表日
/F''4%S?E &%k_BdlkQ 108.net realizable value 可变现净值
{a9.0N :4 z(2G"} 109.storeroom 仓库
'aEN(Mdz1e 8]O#L}" 110.sale invoice 销售发票
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O 0tPwhJ 111.price list 价目表
+&J1D8 d-W*`:Q 112.positive confirmation request 积极式询证函
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NtZ sb1tQ=u[ 113.negative confirmation request 消极式询证函
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s MBU4Awj 114.purchase requisition 请购单
lL5* l,)To jZvIqR/ 115.receiving report 验收报告
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116.gross margin 毛利
XaoVv2=G~ &zVXd 117.manufacturing overhead 制造费用
6lkCLH FP0GE 118.material requisition 领料单
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bb-uoZf hgwS_L 120.bond certificate 债券
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FxPi9|# 121.stock certificate 股票
*#@{&Q(Qh #G?",,&dM 122.audit report 审计报告
IF<T{/MA WU.eeiX 123.entity 被审计单位
m")p]B&i= +>c%I&h}` 124.addressee of the audit report 审计报告的收件人
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t /#L4ec-' 125.unqualified opinion 无保留意见
9+.3GRt7 *TCV}=V G 126.qualified opinion 保留意见
hQNUA|Q=% Z *v`kl 127.disclaimer of opinion 无法表示意见
U9Q[K ` 5>=4$!` 128.adverse opinion 否定意见
/7Q9(} oJ#;X R 查看《
注会考试《审计》中的128个英文单词(一) 》
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