61.assessed level of material misstatement risk 重大错报风险的评估水平
@$fvhEkrT@ gq~K(Q<O< 62.simall business 小规模企业
HDi_|{2^ 'YB{W8bR 63.accounting system
会计系统
8;d./!|'&g $9@3dM*E?Z 64.test of control 控制测试
&3Ry0?RET ,`!>.E. 65.walk-through test 穿行测试
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Bx U!jRF 66.communication 沟通
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Rd q*<FfO=eQ 68.reperformance of internal control 重新执行
*+%$OH, "^)$MAZ 69.audit evidence
审计证据
jZk dTiI W0S\g# 70.substantive procedures 实质性程序
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1h~P, 71.assertions 认定
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}d) qzWnl[3 72.esistence 存在
x<5;# [dy0aR$>d 73.occurrence 发生
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%_(^BZd 74.completeness 完整性
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Prq( 75.rights and obligations 权利和义务
~H4Tr[8a m'KEN<)s 76.valuation and allocation 计价和分摊
-n:;/ere7- *-3*51 jW 77.cutoff 截止
w&Z.rB? ;ykX]5jGh 78.accuracy 准确性
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gF 79.classification 分类
/ &em%/ ]4Q~x 80.inspection 检查
0pBG^I`_ bwK1XlfD.s 81.supervision of counting 监盘
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y~ ?s]?2>p 82.observation 观察
f9HoQDFsM #.2} t0*]5 83.confirmation 函证
WS+uK b^< $*j)ey> 84.computation 计算
eI/@ut}v ^qtJcMK+hq 85.analytical procedures 分析程序
,IPryI nu X`>Oy 86.vouch 核对
pYj} Nkx W*w%}l 87.trace 追查
2U3WH.o #;\tgUQ 88.audit sampling 审计抽样
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-3u xgIb4Y% 89.error 误差
p@3 <{kLm BAy)P1 90.expected error 预期误差
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ce{! 17lc5#^L 91.population 总体
U3p Mv|b #"TL*p 92.sampling risk 抽样风险
{;= {abj /<\do 1 93.non- sampling risk 非抽样风险
+2m\Sv V H,)2Ou-Wn 94.sampling unit 抽样单位
GC@U[' fRt&-z(' 95.statistical sampling 统计抽样
lmx'w ,Z(J; ~ 96.tolerable error 可容忍误差
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lB%Qu 97.the risk of under reliance 信赖不足风险
y<)q;fI7 ]U.YbWe^ 98.the risk of over reliance 信赖过度风险
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2zi 99.the risk of incorrect rejection 误拒风险
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pL 100. the risk of incorrect acceptance 误受风险
gal.<SVW t8B==% 101.working trial balance 试算平衡表
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w)P%r ig?Tj4kD 102.index and cross-referencing 索引和交叉索引
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0GnbE2& 103.cash receipt 现金收入
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104.cash disbursement 现金支出
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y_Nn%(j 105.bank statement 银行对账单
$c24l J#/ 0^3@>>^ 106.bank reconciliation 银行存款余额调节表
}"AGX _pR7sNe V 107.balance sheet date
资产负债表日
vLh,dzuo !,N),xG}~ 108.net realizable value 可变现净值
3o^oq g/ x\#W 109.storeroom 仓库
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>Z 110.sale invoice 销售发票
&;oWmmvz{ mYqRN1% 111.price list 价目表
3,{tGNl| q/t~`pH3 112.positive confirmation request 积极式询证函
' Y.s}Duj Qrt> vOUE7 113.negative confirmation request 消极式询证函
qGKQrb,K uM9RlI5 114.purchase requisition 请购单
BW%"]J 6IC/~Woghx 115.receiving report 验收报告
j?P8&Fm< }&Jml%F4uR 116.gross margin 毛利
cG I^IPI oS_<;Fj 117.manufacturing overhead 制造费用
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I<] ;j 118.material requisition 领料单
~<w9a] j%OnLTZ 119.inventory-taking 存货盘点
[l X3":) :1\QM'O 120.bond certificate 债券
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C!aK5rqhv 121.stock certificate 股票
=o+))R4 \i$WXW]| 122.audit report 审计报告
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ZCS{D 123.entity 被审计单位
p;m2RHYF ok7yFm1\ 124.addressee of the audit report 审计报告的收件人
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f ")*I 125.unqualified opinion 无保留意见
o]|a5.O R2$;f?;: 126.qualified opinion 保留意见
A1(=7ZKz -964#>n[ 127.disclaimer of opinion 无法表示意见
4`#3p@- |,Xrt8O/[ 128.adverse opinion 否定意见
QBiLH]qa ~wsDg[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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