61.assessed level of material misstatement risk 重大错报风险的评估水平
J@o$V- KK +]0/:\(B 62.simall business 小规模企业
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8 63.accounting system
会计系统
a+P^?N l*+9R 64.test of control 控制测试
%D E_kwL (XQ:f|( 65.walk-through test 穿行测试
gS.,V!#t %B04|Q 66.communication 沟通
xkfW^r PPj%.i) 67.flow chart 流程图
;oVFcZSA G>S3? jGk 68.reperformance of internal control 重新执行
yu$xQ~ o P5oYv 69.audit evidence
审计证据
}PxPJ$o q82yh& 70.substantive procedures 实质性程序
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` 71.assertions 认定
ApqNV KvtJtql; 72.esistence 存在
.Tc?PmN `0Xs!f 73.occurrence 发生
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3 74.completeness 完整性
a5uBQ? Sv[$.^mb 75.rights and obligations 权利和义务
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y:,m(P 76.valuation and allocation 计价和分摊
<E\vc6n YguY5z 77.cutoff 截止
E\*M4n\! I4MZJAYk 78.accuracy 准确性
/ e]R0NI s+6tdBvzs 79.classification 分类
0 1:(QJ +=#@1k~ 80.inspection 检查
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z 81.supervision of counting 监盘
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KR Hzojv<c 82.observation 观察
R|R3Ob.e =$WDB=i 83.confirmation 函证
K8/I+#j ]vZ}4Xno 84.computation 计算
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7T3| 85.analytical procedures 分析程序
Fz^5cxmw lcuqzX{7 86.vouch 核对
o;'-^ LJ `{'h+v` 87.trace 追查
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9[Xe|5?c 88.audit sampling 审计抽样
xZ>@wBQ ]QmY`pTB` 89.error 误差
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ve Wo<kKkx2 90.expected error 预期误差
ms/Q- BaOPtBYA: 91.population 总体
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z.? 92.sampling risk 抽样风险
L?r\J8Ch< uEDvdd#V. 93.non- sampling risk 非抽样风险
1L<X+,]@ {z7kW@c 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
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4KB} Tizjh&*^ 96.tolerable error 可容忍误差
yrV]I(Xe 1eMaKT_= 97.the risk of under reliance 信赖不足风险
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^u%Z Pc=:j( 98.the risk of over reliance 信赖过度风险
& 6~AY:0r r9$7P?zm 99.the risk of incorrect rejection 误拒风险
[:cZDVaA| 8M7pc{ 100. the risk of incorrect acceptance 误受风险
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`sJv? 101.working trial balance 试算平衡表
q{RT~,% x).`nZ1 102.index and cross-referencing 索引和交叉索引
T``~YoIdz meR5E?Fm 103.cash receipt 现金收入
y jY}o 5vj tF4}7! 104.cash disbursement 现金支出
JsbH'l MI*@^{G 105.bank statement 银行对账单
e%.|PZ) {b90c'8?a 106.bank reconciliation 银行存款余额调节表
Ub<^;Du5 ~6Df~uN 107.balance sheet date
资产负债表日
I=o/1:[- Dv-ubki 108.net realizable value 可变现净值
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UA iM{UB=C 109.storeroom 仓库
eVujur$P `~ {0 110.sale invoice 销售发票
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\_PD@A9 EPL"H:o5%< 112.positive confirmation request 积极式询证函
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Q>[GD(8k 114.purchase requisition 请购单
ro*$OLc/ o9L$B 115.receiving report 验收报告
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'+x K 116.gross margin 毛利
X1;ljX `]\:%+- 117.manufacturing overhead 制造费用
C4/p5J ;c~%:| 118.material requisition 领料单
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4bkV #ysSfM6 119.inventory-taking 存货盘点
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`{ ?q+^U>wy& 120.bond certificate 债券
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121.stock certificate 股票
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Ini'od[ 122.audit report 审计报告
lVc':,z T|FF&|Pk 123.entity 被审计单位
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"BLbDZ@ 124.addressee of the audit report 审计报告的收件人
64h$sC0z/e vaOCH*}h 125.unqualified opinion 无保留意见
HtbN7V/ _|%l) KO 126.qualified opinion 保留意见
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C.}Vm};M 127.disclaimer of opinion 无法表示意见
]6 ]Nr &*3O+$L 128.adverse opinion 否定意见
Fi!XaO /6Vn WrN_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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