61.assessed level of material misstatement risk 重大错报风险的评估水平
OiX:h# !/+ZKx("9 62.simall business 小规模企业
n"8vlNeW 1o)@{x/pd 63.accounting system
会计系统
cjt<&b* w@Uw8b 64.test of control 控制测试
A<l8CWv[ Jm$.$B&I 65.walk-through test 穿行测试
/%9D$\ 6s\niro2 66.communication 沟通
XJy~uks, QQUeY 2} 67.flow chart 流程图
=; Gw=m( ,d n9tY3 68.reperformance of internal control 重新执行
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k7W]{L 01N" 69.audit evidence
审计证据
&Oc^LV$6 n 1MZHa, 70.substantive procedures 实质性程序
5vs~8|aRo z(2pl} 71.assertions 认定
RY'f%c vN:gu\^- 72.esistence 存在
>Jh*S`e Q\Dx/?g!vx 73.occurrence 发生
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Y%M5(&Q 74.completeness 完整性
,T@+QXh pSp/Qpb-B 75.rights and obligations 权利和义务
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N= 76.valuation and allocation 计价和分摊
bA}9He1 )3# gpM 77.cutoff 截止
_+PiaJ&' 6 "fYSn> 78.accuracy 准确性
't:$Lx li'h&!|] 79.classification 分类
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L^$^ 80.inspection 检查
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I 81.supervision of counting 监盘
!>QS746S@ ]-[M&i=+& 82.observation 观察
Py*( % .4on7<-a 83.confirmation 函证
J1OZG6|e wZ6D\I 84.computation 计算
fy+fJ )4sj &*2\1;1tB 85.analytical procedures 分析程序
np2oXg% ,/0Q($oz 86.vouch 核对
t8X$M;$ ;pe1tp 87.trace 追查
@}[ >*Xy% p3tu_If 88.audit sampling 审计抽样
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u| 89.error 误差
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[gi` 90.expected error 预期误差
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$,KUH 91.population 总体
\8j5b+ 337y,; 92.sampling risk 抽样风险
MTBHFjXO @ig'CF%( 93.non- sampling risk 非抽样风险
[/dGOl+ fP 1V1ao 94.sampling unit 抽样单位
/$NDH]a Mdk(FG( 95.statistical sampling 统计抽样
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<C 758`lfz=_ 96.tolerable error 可容忍误差
K:!){a[ ]U[y3 97.the risk of under reliance 信赖不足风险
hxG=g6:G 8yW 8F26 98.the risk of over reliance 信赖过度风险
b"D? @dGB, nc<wDE6 99.the risk of incorrect rejection 误拒风险
5\\#kjjx +_^Rxx!XA 100. the risk of incorrect acceptance 误受风险
5L ]TV\\ i4<&zj}) 101.working trial balance 试算平衡表
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/zt9;^e DlC\sm 103.cash receipt 现金收入
&[u>^VO8 %>,B1nt 104.cash disbursement 现金支出
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ojh 105.bank statement 银行对账单
3k YVk +Dvdv<+ 106.bank reconciliation 银行存款余额调节表
^b{ -y ~\vGwy 107.balance sheet date
资产负债表日
V[9#+l~# 7JC^+rk 108.net realizable value 可变现净值
2T3TD% Lj]I7ICNh 109.storeroom 仓库
}s*H|z |X}H&wBWo 110.sale invoice 销售发票
\R!.VL3Tx$ Qu 7#^%= 111.price list 价目表
Oup5LH!sW LwPZR E# 112.positive confirmation request 积极式询证函
:ik$@5wp >Q(+H-w 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
xg:r5Z/|) +&AKDVmx 115.receiving report 验收报告
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)^Ha?;TS 116.gross margin 毛利
/KL;%:7 d]3c44kkK{ 117.manufacturing overhead 制造费用
S\\3?[!p 4=;.< 118.material requisition 领料单
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91-\en0 119.inventory-taking 存货盘点
y15 MWZ UU7E+4O& 120.bond certificate 债券
73n|G/9n[ 4yZ'+\ +I 121.stock certificate 股票
dwH8Zg$B /]xu=q2 122.audit report 审计报告
|*G$ilu |igr3p5Fw 123.entity 被审计单位
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8t"SB 124.addressee of the audit report 审计报告的收件人
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YsL 125.unqualified opinion 无保留意见
(31ia"i% |"K< 126.qualified opinion 保留意见
LnwI 7uvq r Jo8| 127.disclaimer of opinion 无法表示意见
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$r_* 128.adverse opinion 否定意见
%=ZN2)7{ qdM=}lbc 查看《
注会考试《审计》中的128个英文单词(一) 》
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