61.assessed level of material misstatement risk 重大错报风险的评估水平
*5feB# h5P_kZJ 62.simall business 小规模企业
i\sBey ND" 8c9HJ9vk 63.accounting system
会计系统
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+WmO 64.test of control 控制测试
:F:1(FDP uVEJV |^/ 65.walk-through test 穿行测试
`dvg5qQ *{ rorir 66.communication 沟通
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kA ^QS`H@+Z 67.flow chart 流程图
Q4u.v,sE 2^o7 ^S 68.reperformance of internal control 重新执行
=%W:N|k '7?Y+R@|L 69.audit evidence
审计证据
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7|b) 70.substantive procedures 实质性程序
N68mvBe Lwl1ta- 71.assertions 认定
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72.esistence 存在
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2 cB uuq 73.occurrence 发生
`p()ko u9"=t 74.completeness 完整性
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Z%|5(] jrQ0-D%M d 75.rights and obligations 权利和义务
jqaX|)8|$ Blxa0&3 76.valuation and allocation 计价和分摊
qX@e+&4P0 G&*P*f1S 77.cutoff 截止
t{>K).' gv`_+E{P 78.accuracy 准确性
IhNX~Jg'^ <\#'o} 79.classification 分类
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>+SA 80.inspection 检查
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f\|3D_ 81.supervision of counting 监盘
|]< 3cW+ h*fN]k6 82.observation 观察
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[D~] 83.confirmation 函证
<wSJK =Kkqk 84.computation 计算
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OC43 DsMo_m/"1 85.analytical procedures 分析程序
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[@U _.JQ h 86.vouch 核对
e4z~ 7ui<2(W@0 87.trace 追查
4t[7lL`Z ?,pwYT0g 88.audit sampling 审计抽样
.)tv'V/ $}&a*c> 89.error 误差
h?xgOb!4 F=qILwd 90.expected error 预期误差
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9)VAEyv 91.population 总体
)-4c@ FsED9+/m 92.sampling risk 抽样风险
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V;: k- 93.non- sampling risk 非抽样风险
5k0iVpjQ in1rDN%Vi 94.sampling unit 抽样单位
'7'/+G'~& 21v--wZ 95.statistical sampling 统计抽样
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=p;cJ%#2]' 96.tolerable error 可容忍误差
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Y!^E %* .+9*5 97.the risk of under reliance 信赖不足风险
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F;/ 98.the risk of over reliance 信赖过度风险
T~xVHk1 2'fd4rE5 99.the risk of incorrect rejection 误拒风险
+^BThrB ^Gd1T 100. the risk of incorrect acceptance 误受风险
Ir JSU_ S>dHBR#AD 101.working trial balance 试算平衡表
X;!*D li%@HdA! 102.index and cross-referencing 索引和交叉索引
|.c4y* A"7YkOfwH 103.cash receipt 现金收入
N*A*\B%{x' 2 ,nhs,FZ 104.cash disbursement 现金支出
b:S$oE #2^0z`-\_z 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
"bej#'M# ,WE2.MWR 107.balance sheet date
资产负债表日
fn<dr(Dx xdO3koE: 108.net realizable value 可变现净值
j/TnKO F$8:9eL,T 109.storeroom 仓库
iM8Cw/DS ;!HQ!#B 110.sale invoice 销售发票
(A?>U_@ t`6]eRR 111.price list 价目表
#K^hKx9 |.9PwD8~VD 112.positive confirmation request 积极式询证函
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2N3iH 113.negative confirmation request 消极式询证函
9Buss+K?/h Kz;Ar&^`N 114.purchase requisition 请购单
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a?W5~?\9 1HO;~NJ]m 116.gross margin 毛利
b,Eq-Z; )L&y@dy) 117.manufacturing overhead 制造费用
uT]$R ;.jj>1=Tnl 118.material requisition 领料单
DQ0S]:tC 7NJl+*u 119.inventory-taking 存货盘点
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#Pn_e 120.bond certificate 债券
_7N?R0j^9N :NLY;B` 121.stock certificate 股票
w#1BHx Ho(MO!( 122.audit report 审计报告
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'rxbH d\qszYP[ 123.entity 被审计单位
vs8[352 ubB1a_7 124.addressee of the audit report 审计报告的收件人
Gw)y<h 3\Amj}RJ 125.unqualified opinion 无保留意见
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?Om]:j w&IYCYK_ 126.qualified opinion 保留意见
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QOxi| 127.disclaimer of opinion 无法表示意见
npeL1zO-$ h HHR]e5: 128.adverse opinion 否定意见
4j;IyQDvM ;ZB=@@l( 查看《
注会考试《审计》中的128个英文单词(一) 》
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