61.assessed level of material misstatement risk 重大错报风险的评估水平
12@Ge] zF@[S 62.simall business 小规模企业
=Eb$rc) WP{U9YF2 63.accounting system
会计系统
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jqlfypU 64.test of control 控制测试
op($+Q /@64xrvIl= 65.walk-through test 穿行测试
. @0@Y K'f^=bcI 66.communication 沟通
qr (t_qR& >d(:XP6J 67.flow chart 流程图
ZypK''&oc S$=caZ? 68.reperformance of internal control 重新执行
lNz1|nS(Kd 5<M$ XT 69.audit evidence
审计证据
:F_>`{ -"EPU]q 70.substantive procedures 实质性程序
\D1@UyE P%;lHC #i 71.assertions 认定
RivhEc1h% EE*|# 72.esistence 存在
7x]q>Y8T {e5- 73.occurrence 发生
N cp G8WPXj( 74.completeness 完整性
NHcA6y$Cz i91k0q*di 75.rights and obligations 权利和义务
Uz=ol.E gnYo/q=K 76.valuation and allocation 计价和分摊
)NK#}c~5 >2v<;. 77.cutoff 截止
FNs$k=*8 "ZL_ 78.accuracy 准确性
kt kS$ dA^{}zZu 79.classification 分类
8|nc($}~ /A+5q\8G 80.inspection 检查
yMD3h$w3a N_G84wxx 81.supervision of counting 监盘
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oT(' T7-yZSw-m 82.observation 观察
=?_:h`} `.Zm}' 83.confirmation 函证
&Xc=PQ:I S|T_<FCY 84.computation 计算
CfVL' 2PSkLS&IM 85.analytical procedures 分析程序
Dk&(QajL j{johV+`8 86.vouch 核对
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Bko"|e@ 87.trace 追查
F8#MI
G I`s~.fZt 88.audit sampling 审计抽样
C^c<s 7VskZbj\ 89.error 误差
KdD~;Ap$ I_e7rE0` 90.expected error 预期误差
n/`!G?kvI [mj=m?j 91.population 总体
A-d<[@d0 Sy]W4% 92.sampling risk 抽样风险
Vk*XiEfKm> N<<O(r 93.non- sampling risk 非抽样风险
72/ bC NJmx(!Xsh 94.sampling unit 抽样单位
j&U7xv :hcOceNz 95.statistical sampling 统计抽样
Dm$SW<!l| @=2u;$. 96.tolerable error 可容忍误差
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* feH&Ug4?G 97.the risk of under reliance 信赖不足风险
rP,| @' %XdH 98.the risk of over reliance 信赖过度风险
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E?]!9T~| _00}O+GLM4 99.the risk of incorrect rejection 误拒风险
)A6=P%;}>I }2\Hg 100. the risk of incorrect acceptance 误受风险
G(wstHT;/ Z[l+{ 101.working trial balance 试算平衡表
{<a)+S.6U 4=`1C-v?q 102.index and cross-referencing 索引和交叉索引
/reGT!u p!)PbSw# 103.cash receipt 现金收入
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Lsai8 B 104.cash disbursement 现金支出
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105.bank statement 银行对账单
_|4QrZ$n( .:4*HB 106.bank reconciliation 银行存款余额调节表
Nq^o8q_ 8N$Xq\Da+> 107.balance sheet date
资产负债表日
ueg%D+u &;WK=# 108.net realizable value 可变现净值
tk:nth W#kyD)(F 109.storeroom 仓库
GT80k]e. M,yxPHlN 110.sale invoice 销售发票
>|gXE> 8kr$w$=q 111.price list 价目表
H|,d`@U :7X{s4AU6 112.positive confirmation request 积极式询证函
LOu9 #w" ,\1Rf. 113.negative confirmation request 消极式询证函
1(*+_TvZ ;CoD5F! 114.purchase requisition 请购单
#;lEx'lKN Cs,Cb2[ 115.receiving report 验收报告
L?P[{Ohh/ UUM:*X 116.gross margin 毛利
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dW["8D YHke^Ind 117.manufacturing overhead 制造费用
.wTb/x k^cnNx 118.material requisition 领料单
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"U%+ 119.inventory-taking 存货盘点
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d39 j9w{=( MV 120.bond certificate 债券
R#?atL$( WP Gp(Xw 121.stock certificate 股票
AAuwE&Gg n{qVF#N_ 122.audit report 审计报告
0,):;OI tNOOaj9mw 123.entity 被审计单位
R<hsG%BS(D 7:=(yBG 124.addressee of the audit report 审计报告的收件人
,J<+Wxz m;IKV, 125.unqualified opinion 无保留意见
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[ *pQ 126.qualified opinion 保留意见
V$iA3)7W% gx eu2HG 127.disclaimer of opinion 无法表示意见
kp!(e0n EFu$>Z4 128.adverse opinion 否定意见
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0fR 查看《
注会考试《审计》中的128个英文单词(一) 》
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