61.assessed level of material misstatement risk 重大错报风险的评估水平
2\tjeg _O,ZeES 62.simall business 小规模企业
`srZ#F5 [IBk-opap 63.accounting system
会计系统
fToI,FA >D4Ez 64.test of control 控制测试
5g>kr<K p}7&x[fTLk 65.walk-through test 穿行测试
qML*Kwg Vot+gCZ 66.communication 沟通
10IPq#Jj pDq_nx9 67.flow chart 流程图
HYmUxheN2 32P ]0&_O 68.reperformance of internal control 重新执行
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lfVQ809 69.audit evidence
审计证据
V>92/w.fe u`@FA?+E1 70.substantive procedures 实质性程序
8vW`E_n $QBUnLOek& 71.assertions 认定
)_K@ ?rWS I'b]s~u 72.esistence 存在
jUSr t)o03 r['C.S6 73.occurrence 发生
<XrGr5=BV {~I_rlo n 74.completeness 完整性
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VI 75.rights and obligations 权利和义务
NWK_(=n :?k=Yr 76.valuation and allocation 计价和分摊
d( g_y m* JHH&@Cn 77.cutoff 截止
]sAD5<; h18y?e7MU 78.accuracy 准确性
Kp8T;&<Iay 7!nAWlQ&-E 79.classification 分类
r/L]uSN kk+8NwM1 80.inspection 检查
+qf{ '|H YH9]T, 81.supervision of counting 监盘
z1s"C[W2T o|q#A3%? 82.observation 观察
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83.confirmation 函证
AB\4+ CLV 3y ,?>- 84.computation 计算
xR`2+t&t s9Z2EjQV 85.analytical procedures 分析程序
,0~TvJS CHI(\DXNs 86.vouch 核对
i%8 sy zAUfd[g 87.trace 追查
6|}mTG^ 7*"LW 88.audit sampling 审计抽样
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1K% 89.error 误差
B{ "<\g y8z%s/gRh 90.expected error 预期误差
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@fc7 92.sampling risk 抽样风险
hGV/P94 HCK4h DKo} 93.non- sampling risk 非抽样风险
O_^h 7 ;xwQzu%M>5 94.sampling unit 抽样单位
'7s!NF2 E76:}( 95.statistical sampling 统计抽样
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&u94hlC tO3 ;;% 96.tolerable error 可容忍误差
IhLfuyFWu a~>h'}C> 97.the risk of under reliance 信赖不足风险
7!%"8Rl- 1[^d8!U 98.the risk of over reliance 信赖过度风险
%A3Jd4DH |3m%d2V*hF 99.the risk of incorrect rejection 误拒风险
z?,5v`,t2 Dzr5qP?# 100. the risk of incorrect acceptance 误受风险
}}_l@5 qE{S'XyM, 101.working trial balance 试算平衡表
;zDc0qpw YyIt-fPZ 102.index and cross-referencing 索引和交叉索引
G2D<LRWt4 sSUd;BYf 103.cash receipt 现金收入
2l?J9c}Wo Jiq[VeLe 104.cash disbursement 现金支出
4+Y5u4`t K#r`^aUc 105.bank statement 银行对账单
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l1WVt} 106.bank reconciliation 银行存款余额调节表
\ua.%| 46~ug5gV 107.balance sheet date
资产负债表日
I2'?~Lt )A%Y
wI$ 108.net realizable value 可变现净值
x}d\%*B #Gx@\BE{ 109.storeroom 仓库
9"S3A EI dp_q:P4;B 110.sale invoice 销售发票
A_%w(7o" M .,|cx 111.price list 价目表
Kl? 1)u3^4 l<0V0R( 112.positive confirmation request 积极式询证函
}g?]B +0 5S LF1u; 113.negative confirmation request 消极式询证函
9[Mu CR<l"~X 114.purchase requisition 请购单
\m&:J>^ bxs@_fH 115.receiving report 验收报告
uypD`%pC <FEO6YP 116.gross margin 毛利
5 *_#" X}$S|1CjO 117.manufacturing overhead 制造费用
=#fqFL, P}gh-5x 118.material requisition 领料单
3$Je,|bs lV8Mr6m 119.inventory-taking 存货盘点
dIm m}, /NZR| 120.bond certificate 债券
x>cu<,e$d\ I$$!YMm.N 121.stock certificate 股票
M4| L i&Ea@b 122.audit report 审计报告
''G@n* aC*J=_9o# 123.entity 被审计单位
tBrVg<]t A Ho<E"R\ 124.addressee of the audit report 审计报告的收件人
5zU$_ M Mtu8zm 125.unqualified opinion 无保留意见
H,'c& R##O9BSI8Z 126.qualified opinion 保留意见
RW5T} mYCGGwD 127.disclaimer of opinion 无法表示意见
~0L>l J rAWBuEU;! 128.adverse opinion 否定意见
5gGr|d|( FwyPmtBj 查看《
注会考试《审计》中的128个英文单词(一) 》
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