61.assessed level of material misstatement risk 重大错报风险的评估水平
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h> 62.simall business 小规模企业
2hRaYX,g |.Bb Pfe8f 63.accounting system
会计系统
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M ,8r{[2 64.test of control 控制测试
}xHoitOD HZdmL-1Z^+ 65.walk-through test 穿行测试
_gB`;zo 5[M?O4mi 66.communication 沟通
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D 67.flow chart 流程图
0!rU,74I= :xfD>K 68.reperformance of internal control 重新执行
QH6Lb%]/ 02} &h 69.audit evidence
审计证据
oQ 5g0(J~ IBWUeB:b 70.substantive procedures 实质性程序
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'qmi< @M?N[LG 71.assertions 认定
3C8'0DB Pn5@7~ 72.esistence 存在
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hq/\'Z&!+P 3mgFouX2x, 74.completeness 完整性
[K[tL|EK O k_I}X 75.rights and obligations 权利和义务
f8)D| r:y*l4 76.valuation and allocation 计价和分摊
viAvD6e FK{YRt 77.cutoff 截止
+}X?+Epm }.7!@!q. 78.accuracy 准确性
7Rj!vj/ zGu(y@o 79.classification 分类
I~MBR2$9 ~-Rr[O=E 80.inspection 检查
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YcGSZ0vQ 81.supervision of counting 监盘
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PcU |,5b[Y"Dt 82.observation 观察
q,2]]K7y ,:QG%Et 83.confirmation 函证
&TSt/b/+W tuK"}HepB 84.computation 计算
tOwwgf ^v3ytS 85.analytical procedures 分析程序
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86.vouch 核对
o)cd!,h Oe^3YOR#j{ 87.trace 追查
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n2xZ[4 88.audit sampling 审计抽样
X_|8CD-@6 e6k}-<W*q 89.error 误差
X^?<, Y)1. bP6QF1L 90.expected error 预期误差
,Vt7Kiu t</rvAH E 91.population 总体
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X 92.sampling risk 抽样风险
?.IT!M}DR xg'z_W 93.non- sampling risk 非抽样风险
BkJV{>?_+ ]}8<h5h) 94.sampling unit 抽样单位
CY0|.x t'_Hp}, 95.statistical sampling 统计抽样
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s 96.tolerable error 可容忍误差
>;nE.] WDSkk"#TF 97.the risk of under reliance 信赖不足风险
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wq 7h<Q{X<A 98.the risk of over reliance 信赖过度风险
,`G8U/ R"Hhc(H 99.the risk of incorrect rejection 误拒风险
z*YkD"]B . 3=WE@M 100. the risk of incorrect acceptance 误受风险
~o= Sxaf 4s^5t6 101.working trial balance 试算平衡表
@ ILG3" }qG{1Er 102.index and cross-referencing 索引和交叉索引
&iR>:=ksN 8}\VlH] 103.cash receipt 现金收入
*pk*ijdB h5U@Ys 104.cash disbursement 现金支出
(X,Ua+{ '73dsOTIT 105.bank statement 银行对账单
j@v*q\X& 1@P/h#_Vr 106.bank reconciliation 银行存款余额调节表
_,=A\C_b@ *&+e2itmp 107.balance sheet date
资产负债表日
CVo@zr$ _jR%o1Y} 108.net realizable value 可变现净值
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-,\t \ZigG{ 109.storeroom 仓库
xSs);XO, [95(%&k.Q 110.sale invoice 销售发票
k8F<j)" Tw)nFr8oF] 111.price list 价目表
H`njKKdR Nlx7"_R"Q 112.positive confirmation request 积极式询证函
Y]P';C_eP Q$Ga.fI 113.negative confirmation request 消极式询证函
8t!(!<iF0 sk\U[#ohH 114.purchase requisition 请购单
BdG~y1%: Z%y>q|: 115.receiving report 验收报告
YxlV2hcX; ?! U=S=8 116.gross margin 毛利
xM8}Xo cZk?o 117.manufacturing overhead 制造费用
:@r E& 2BXpk^d5y 118.material requisition 领料单
^rfY9qMJr8 Ah;2\0|t 119.inventory-taking 存货盘点
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Hg] 120.bond certificate 债券
Ds9pXgU(Z zIi|z}WJ 121.stock certificate 股票
R5g-b2Lm =SB#rCH 122.audit report 审计报告
3xxQL,FV x9Y1v1!5Pu 123.entity 被审计单位
,aeQXI#@ =MEv{9_ 124.addressee of the audit report 审计报告的收件人
KoRJ'WW^ +(x^5~QX 125.unqualified opinion 无保留意见
ah1d0eP m vO!Y 126.qualified opinion 保留意见
#:s*)(Qn T1m"1Q 127.disclaimer of opinion 无法表示意见
kQ7$,K# ]|it&4l 128.adverse opinion 否定意见
_T&?H 6v(}<2~ 查看《
注会考试《审计》中的128个英文单词(一) 》
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