61.assessed level of material misstatement risk 重大错报风险的评估水平
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l 62.simall business 小规模企业
AH'4k(- L1u(\zw 63.accounting system
会计系统
b1Fd]4H3P [a!*m< 64.test of control 控制测试
MVXy)9q la{Iqm{i 65.walk-through test 穿行测试
#-9@*FFL, 0.lOSAq 66.communication 沟通
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V>z U2HAIV8 67.flow chart 流程图
~LSD\+ B0dv_'L}L 68.reperformance of internal control 重新执行
/ &#b*46 D+('1E? 69.audit evidence
审计证据
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|IR? 70.substantive procedures 实质性程序
}KFM8CbS ]JvZ{fA%* 71.assertions 认定
wLOS,= IZ3e: 72.esistence 存在
xXfFi5Eom *wu|(t_ A 73.occurrence 发生
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s)10 7?a!x$-U( 74.completeness 完整性
M.0N`NmS X].Igb)2 75.rights and obligations 权利和义务
At)\$GJ Kl]LnN%A{ 76.valuation and allocation 计价和分摊
,;~@t:!c ^;mnP=`l[ 77.cutoff 截止
]B=2r^fn E=L1q) 78.accuracy 准确性
U~s-'-C/ A`ScAzx5{ 79.classification 分类
sQgJ`+Y8_ Mv7=ZAm 80.inspection 检查
&7L g)PG 'q, L* 81.supervision of counting 监盘
t:yJ~En]= D,&o=EU 82.observation 观察
#B&%Y6E5 9f_Qs4 83.confirmation 函证
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hL 84.computation 计算
K~Z$NS^W& ;noZmPa 85.analytical procedures 分析程序
KxUO=v<u <)VNEy' 86.vouch 核对
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f"L;L 87.trace 追查
ql(~3/kA_ +puF0]TR,i 88.audit sampling 审计抽样
RE.t<VasP DA9f\q 89.error 误差
|rwx;+ gN5;Uk 90.expected error 预期误差
3R6=C~ MVOWJaT(Aq 91.population 总体
:3.!?mOe2 qz&?zzz; 92.sampling risk 抽样风险
pfF2!`7pI Y:4/06I 93.non- sampling risk 非抽样风险
EVW\Z 2N. *TC#|5 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
B)=)@h[f 8;5@5Au 96.tolerable error 可容忍误差
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w'zSV1 97.the risk of under reliance 信赖不足风险
R-OQ(]<* ;kR+jC( 98.the risk of over reliance 信赖过度风险
O2N~&<^ G}#p4\/ 99.the risk of incorrect rejection 误拒风险
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Aj ` 3h,Cy^ 100. the risk of incorrect acceptance 误受风险
`tH:oP0= a&%v ^r[ 101.working trial balance 试算平衡表
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< (65|QA 102.index and cross-referencing 索引和交叉索引
;(Kj-,> uQO\vRh0 103.cash receipt 现金收入
s>ohXISB[ t 4>\; 104.cash disbursement 现金支出
buA/G-<e AGK{t+` 105.bank statement 银行对账单
NQIbav^5 h_\OtoRa 106.bank reconciliation 银行存款余额调节表
P`OZoI$bV &2,^CG 107.balance sheet date
资产负债表日
-$ha@bCWO DQhs tXX 108.net realizable value 可变现净值
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#V`|JA kWbD?i- 109.storeroom 仓库
$<F9;Z O1Nya\^g<I 110.sale invoice 销售发票
'W*ODAz6 h1Logm+m 111.price list 价目表
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|O< 112.positive confirmation request 积极式询证函
Hk@LHC ?$~5ti#\ 113.negative confirmation request 消极式询证函
D),hSqJ" }E#1Z\) 114.purchase requisition 请购单
$\q}A: J8?V1Ad{ 115.receiving report 验收报告
>N-l2?rE Uu~~-5 116.gross margin 毛利
Pv3qN{265 _6]c f!H 117.manufacturing overhead 制造费用
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#4 118.material requisition 领料单
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9F2MCqvcm $Qcr8~+a 120.bond certificate 债券
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rnRWL4 pP^5y{ 122.audit report 审计报告
T0"q,lrdxV ub]"b[j\1 123.entity 被审计单位
HiSNEp$-4$ hFMT@Gy 124.addressee of the audit report 审计报告的收件人
AYv7-!Yk CtE <9? 125.unqualified opinion 无保留意见
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`*J/O 126.qualified opinion 保留意见
V?-SvQIk1 2-beq<I 127.disclaimer of opinion 无法表示意见
?<U">8cP 5Yr$tl\k 128.adverse opinion 否定意见
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Pr& 查看《
注会考试《审计》中的128个英文单词(一) 》
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