61.assessed level of material misstatement risk 重大错报风险的评估水平
$UAmUQg)}_ `Pv[A 62.simall business 小规模企业
y1!c:& WUSkN;idVG 63.accounting system
会计系统
`g&<7~\=A A=/|f$s+ 64.test of control 控制测试
8o-*s+EY"& q"@Y2lhD! 65.walk-through test 穿行测试
6u`E{$ oO-kO!59y 66.communication 沟通
x8xSA*@k G%w hOIFRq 67.flow chart 流程图
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UUGwXq96i 68.reperformance of internal control 重新执行
GpV"KVJJ/ A"8`5qa 69.audit evidence
审计证据
A>8uLO G} p=vu<xXtD 70.substantive procedures 实质性程序
}UK<tUO \-Mzs 0R 71.assertions 认定
8r7~ >p~ x'OE},>i 72.esistence 存在
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~cZ{ |'xVU8 73.occurrence 发生
z{w!yMp" `VT[YhO#} 74.completeness 完整性
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E= 75.rights and obligations 权利和义务
&)@|WLW *Y'@|xf* 76.valuation and allocation 计价和分摊
I6d4<#Q@L :<l(l\MC 77.cutoff 截止
LwQq0<v SR@yG:~ 78.accuracy 准确性
n$n)!XL/ I^*&u, 79.classification 分类
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MzPe"3M _Gv[ D 80.inspection 检查
7yGc@kJ? ~wmc5L/!? 81.supervision of counting 监盘
Z<6XB{Nh\ @0cQ4} 82.observation 观察
s*<\mwB [;3` Aw 83.confirmation 函证
aV?dy4o$ 7/nnl0u8 84.computation 计算
jEwfa_Q% dGf:0xE" 85.analytical procedures 分析程序
]]~tFdh Fdsaf[3[v 86.vouch 核对
fG2hCP+ {//;GC* 87.trace 追查
V3j1M?> )&R^J;W$M1 88.audit sampling 审计抽样
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89.error 误差
#p@8m_g |F_Z 90.expected error 预期误差
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]cr v0762w 91.population 总体
l<fZt#T PMER~}^ 92.sampling risk 抽样风险
34ij5bko_) DK8eFyG^2 93.non- sampling risk 非抽样风险
o RT<h K?[*9Q'\ 94.sampling unit 抽样单位
=WFn+#&^ C{mL]ds< 95.statistical sampling 统计抽样
]B'Ac%Rx oxkA+}^j8M 96.tolerable error 可容忍误差
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C4iMIw 97.the risk of under reliance 信赖不足风险
i[obQx S94 gd~# uR\ 98.the risk of over reliance 信赖过度风险
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AF/O5b 99.the risk of incorrect rejection 误拒风险
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V((/m4 100. the risk of incorrect acceptance 误受风险
wfr+- 3QlV,)} 101.working trial balance 试算平衡表
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"UWh~ 102.index and cross-referencing 索引和交叉索引
)aY^k|I cR.[4rG' 103.cash receipt 现金收入
e!cZW.B=`f |BrD:+ 104.cash disbursement 现金支出
a xT- ,0ZkE}<=w 105.bank statement 银行对账单
uYW9kw>$ #$trC)? ~q 106.bank reconciliation 银行存款余额调节表
)U4h?J Ta;'f7Oz 107.balance sheet date
资产负债表日
lLD-QO}/ VT.BHZ 108.net realizable value 可变现净值
UO%VuC5B mQ#E{{:H+ 109.storeroom 仓库
Fa]fSqy@; 4h:R+o ^H^ 110.sale invoice 销售发票
BPAz.K Q GtZkzVqLd 111.price list 价目表
BzFD_A>j;_ YDEUiZ~ 112.positive confirmation request 积极式询证函
CRs gR) /0 |niiI 113.negative confirmation request 消极式询证函
ppcuMcR{ nsChNwPX 114.purchase requisition 请购单
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Jz(!eTVs 115.receiving report 验收报告
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116.gross margin 毛利
rSTc4m1R ). +!/x 117.manufacturing overhead 制造费用
bJ8~/d]+ Z,~"`9>Ss 118.material requisition 领料单
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Ng *h ~Y=#`8* 119.inventory-taking 存货盘点
I W_:nm6 RfPRCIo 120.bond certificate 债券
XxT7YCi TF %8pIg>Z 121.stock certificate 股票
mi~BdBv rVLUT 122.audit report 审计报告
l@}BWSx&ms $#V^CmW. 123.entity 被审计单位
|JVeW[C u*R9x3&/5 124.addressee of the audit report 审计报告的收件人
[oOA@ 5u ED 125.unqualified opinion 无保留意见
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``` r.e,!B s 126.qualified opinion 保留意见
,z}wR::% <&'Y e[k 127.disclaimer of opinion 无法表示意见
kqYvd]ss B7Um G)C 128.adverse opinion 否定意见
)]2yTG[ /f!_dJ^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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