61.assessed level of material misstatement risk 重大错报风险的评估水平
}{0}$#zu qF)J#$4;6 62.simall business 小规模企业
woI5a ee| 4pmeu:26 63.accounting system
会计系统
oO}g~<fYG A(Ct^/x- 64.test of control 控制测试
Q*M# e "be\%W+< 65.walk-through test 穿行测试
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HU0.)tD 66.communication 沟通
B|`?hw@g+ unDW2#GX 67.flow chart 流程图
_~FfG!H ^X .)E#*kLWR 68.reperformance of internal control 重新执行
@N'n>8Wn _[:6.oNjIe 69.audit evidence
审计证据
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Kv R'c*CLaiE 70.substantive procedures 实质性程序
pn" !wqg q<RjAi 71.assertions 认定
@2(u=E: ^ RB>=#03 72.esistence 存在
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37=. Bwg(f_[1 73.occurrence 发生
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>a nnlj# 74.completeness 完整性
&61U1"&$ R |3$Ew. 75.rights and obligations 权利和义务
4KPnV+h"b FvT&nb{ 76.valuation and allocation 计价和分摊
G?4@[m HG"ZN)~ 77.cutoff 截止
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/qaaD 78.accuracy 准确性
kD#T_d Y1r$;;sH 79.classification 分类
QE 4 XG#?fr}L 80.inspection 检查
S2X@t>u- \p^V~fy7rU 81.supervision of counting 监盘
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p<en[ 82.observation 观察
^[hAj>7_8$ pl8b&bLzi 83.confirmation 函证
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84.computation 计算
b'4a;k!rS 2gWR2 H@ 85.analytical procedures 分析程序
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1Y1W 86.vouch 核对
!vX4_!% @@R Mm$ 87.trace 追查
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<K- 88.audit sampling 审计抽样
pPL=(9d |v+z*}fKw 89.error 误差
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90.expected error 预期误差
D:`Q\za <B@NSj 91.population 总体
X5owAc6 CU=sQfE 92.sampling risk 抽样风险
tSy 9v `wa;@p+j8 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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&$ 95.statistical sampling 统计抽样
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N 96.tolerable error 可容忍误差
V 7,dx@J- <F^9ML+' 97.the risk of under reliance 信赖不足风险
!'_7MM R*GBxJaw 98.the risk of over reliance 信赖过度风险
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n 99.the risk of incorrect rejection 误拒风险
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9;'_ 100. the risk of incorrect acceptance 误受风险
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?I]AE&4' 101.working trial balance 试算平衡表
kq| !{_ v4e4,Nt 102.index and cross-referencing 索引和交叉索引
eb7UA=[Z B}[CU='P* 103.cash receipt 现金收入
0"7+;(\1Rk 4eWv). 104.cash disbursement 现金支出
4?Y7.:x eipg,EI 105.bank statement 银行对账单
1 b7jNkQ 4prJ!k 106.bank reconciliation 银行存款余额调节表
x[mz`0 \W=3P[gb 107.balance sheet date
资产负债表日
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[GHDQ;! 108.net realizable value 可变现净值
1 G]D:9-? k86TlQRh 109.storeroom 仓库
.B~}hjOZK =r+K2]z,L 110.sale invoice 销售发票
np2&W'C/i fTXip)n!r 111.price list 价目表
]Ea-MeH CUJq [ 112.positive confirmation request 积极式询证函
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1j<uFhi> 113.negative confirmation request 消极式询证函
m 3UK`~ji D?#l8 114.purchase requisition 请购单
7c"Csq/]I o2dO\$' 115.receiving report 验收报告
k.C&6*l!5; NCh-BinK@ 116.gross margin 毛利
(Y'cxwj% (Yz[SK=U} 117.manufacturing overhead 制造费用
q\@_L.tc[ u<8b5An; 118.material requisition 领料单
dnomnY(*< M(L6PyEa!Y 119.inventory-taking 存货盘点
2.WI".&y= 3Ewdu 120.bond certificate 债券
<O7!( #OPEYJ;*9d 121.stock certificate 股票
{C&Uq#V lrZ]c:%k 122.audit report 审计报告
TC-Vzk G| W`PJflr| 123.entity 被审计单位
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g*a+$' 124.addressee of the audit report 审计报告的收件人
N& FzEs1hpl 125.unqualified opinion 无保留意见
S3/%;=| :!MEBqcU 126.qualified opinion 保留意见
Btxtu"]nJo Tr_gc~ 127.disclaimer of opinion 无法表示意见
|dQz(z&6{5 m"rht:v5 128.adverse opinion 否定意见
tx7 zG., M?YNK] 查看《
注会考试《审计》中的128个英文单词(一) 》
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