61.assessed level of material misstatement risk 重大错报风险的评估水平
\)+s)&JLb ]MRQcqbpqL 62.simall business 小规模企业
%s#`Z [8, 5`f\[oA 63.accounting system
会计系统
rB-}<22. ; d :i 64.test of control 控制测试
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xfQdk 65.walk-through test 穿行测试
~.TKzh'eB Q) Y&h'.( 66.communication 沟通
Y[`%j\= j WerX -$ 67.flow chart 流程图
~n9- <UBB&}R0 68.reperformance of internal control 重新执行
%^<A`Q_ _|KeB(W 69.audit evidence
审计证据
k+As#7V H^0`YQJ3 70.substantive procedures 实质性程序
ARa9Ia{@ gTqtTd~L 71.assertions 认定
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C'@yX 72.esistence 存在
~0ZLaiJ ${w\^6& 73.occurrence 发生
#>(h!lT_ m/>z}d05h 74.completeness 完整性
x\!Uk!fM x#&%lJT 75.rights and obligations 权利和义务
N!#TK9 o0Pc^ 76.valuation and allocation 计价和分摊
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n\dh<uY 4XsKOv 77.cutoff 截止
h?2 :'Vu] K)8N8Js( 78.accuracy 准确性
f/K:~#k yct^AN|% 79.classification 分类
qra5&Fvb Ex3V[v+D( 80.inspection 检查
$ h<l mtu`m6Xix 81.supervision of counting 监盘
K/+w6d b|z_1j6U 82.observation 观察
ILq"/S. vTF_`X 83.confirmation 函证
^GN |}W om'DaG`A 84.computation 计算
??.9`3CYo Ib665H7w 85.analytical procedures 分析程序
tZn=[X~Vw@ <xWBS/K 86.vouch 核对
m?=9j~F* ><Z`)}f 87.trace 追查
;wkoQ8FD9 _laLTP* 88.audit sampling 审计抽样
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2v69nu~q 89.error 误差
'aoHNZfxw (e$/@3* 90.expected error 预期误差
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p MVpk/S%W 91.population 总体
$5;RQNhXh E6NrBPm 92.sampling risk 抽样风险
NFQR ,wvzY7% 93.non- sampling risk 非抽样风险
LVj62&,- >nL9%W}8M 94.sampling unit 抽样单位
:jp4 !0w ?NL>xMA 95.statistical sampling 统计抽样
]8i2'x 5wws8w 96.tolerable error 可容忍误差
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xc35 97.the risk of under reliance 信赖不足风险
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S^kJC cNd2XQB9= 98.the risk of over reliance 信赖过度风险
!MiH^wP K&WNtk3hT 99.the risk of incorrect rejection 误拒风险
D|1pBn.b]' t,2Q~ied= 100. the risk of incorrect acceptance 误受风险
H' [#x2 p|D-ez8 101.working trial balance 试算平衡表
aTceGyWzl }m~2[5q%/ 102.index and cross-referencing 索引和交叉索引
\5wC&|WEB ?OU+)kgzh 103.cash receipt 现金收入
lilKYrUmG : Jh 104.cash disbursement 现金支出
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z\{BtK 105.bank statement 银行对账单
`euk&]/^.) r"MKkSEM 106.bank reconciliation 银行存款余额调节表
kS$HIOt823 -k19BDJ,W 107.balance sheet date
资产负债表日
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;V om"q[Tudc 108.net realizable value 可变现净值
I<I?ks cXO_g!&2A 109.storeroom 仓库
>o\[?QvP nJTV@mXVq 110.sale invoice 销售发票
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112.positive confirmation request 积极式询证函
KB,!s7A UN&b]vg 113.negative confirmation request 消极式询证函
")U`W gx :v k+[PzJ 114.purchase requisition 请购单
:;u~M(R %^=fjJGV{~ 115.receiving report 验收报告
<dTo-P )T6+} 116.gross margin 毛利
I
3xx}^V ,=tVa]) 117.manufacturing overhead 制造费用
'|e5 cW6z H~c+L'= 118.material requisition 领料单
(U/xpj} ~BVg#_P 119.inventory-taking 存货盘点
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z(^p@&r)F x3L3K/qMg 121.stock certificate 股票
3\FiQ/? ?-O(EY1E 122.audit report 审计报告
EIl _QV6 O{rgZ/4Au 123.entity 被审计单位
voaRh@DZ%/ EX8:B.z`57 124.addressee of the audit report 审计报告的收件人
l[^bo/ 5I{YsM 125.unqualified opinion 无保留意见
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%.I=| 0[0</"K%1m 126.qualified opinion 保留意见
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j Tqp' 127.disclaimer of opinion 无法表示意见
C+}uH:I'L K/Axojo 128.adverse opinion 否定意见
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U oZ%t! Fl1 查看《
注会考试《审计》中的128个英文单词(一) 》
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