61.assessed level of material misstatement risk 重大错报风险的评估水平
Y`wSv NU ""~ajy 62.simall business 小规模企业
Rbv;?'O$L T^]}Oy@e,J 63.accounting system
会计系统
]')RMg zM* ~4cC/"q$X 64.test of control 控制测试
zT-_5uZQ KJZ4AWH` 65.walk-through test 穿行测试
7"D.L-H cj5+NM" 66.communication 沟通
;i+#fQO7Q @pU)_d!pJ 67.flow chart 流程图
\Y}8S/] Pg7Yp2)Oli 68.reperformance of internal control 重新执行
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X)3!_ 69.audit evidence
审计证据
;t`&n['N> >b4eL59 70.substantive procedures 实质性程序
h@@=M Q&bM\;Ml 71.assertions 认定
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c \dQNLLg/ 72.esistence 存在
P7/X|M z l1Fc>:o{ 73.occurrence 发生
.#pU=v#/[ nzeX[* 74.completeness 完整性
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u 75.rights and obligations 权利和义务
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e du^J2m{f 76.valuation and allocation 计价和分摊
uu687|Pm GR32S=\ 77.cutoff 截止
{Y9q[D'g . Hj,A5#|=J 78.accuracy 准确性
#Mw8^FST kMd.h[X~ 79.classification 分类
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N] sAji* 80.inspection 检查
A3@6N( czd~8WgOa 81.supervision of counting 监盘
u;c?d!E a:6m7U)P#5 82.observation 观察
P";'jVcR '!$Rw"K. 83.confirmation 函证
#;nYg?d= [cp+i^f 84.computation 计算
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I
O-Ow! 85.analytical procedures 分析程序
H_Q+&9^/ BThrO d 86.vouch 核对
@MCg%Afw 7Jho}5J 87.trace 追查
_5N]B|cO "#\;H$+ 88.audit sampling 审计抽样
ySDH"|0 HC,Se.VYS 89.error 误差
+; AZ+w]ZF ]?[fsdAQW 90.expected error 预期误差
CizX<Cr} b1?'gn~ 91.population 总体
N<injx )I.$=s 92.sampling risk 抽样风险
"LTad`]<Ro s!7y 93.non- sampling risk 非抽样风险
Npy:! 6 ~w@PRy 94.sampling unit 抽样单位
(JFWna0@ ?<'}r7D 95.statistical sampling 统计抽样
a!AA] B_m8{44zM 96.tolerable error 可容忍误差
.OY`Z)SS% I9hK }D 97.the risk of under reliance 信赖不足风险
!d0kV,F: '(|ofJe! 98.the risk of over reliance 信赖过度风险
:G%61x&=Zc z ~/` 1 99.the risk of incorrect rejection 误拒风险
q5)O%l ! 5"O.,H} 100. the risk of incorrect acceptance 误受风险
^3L0w}# SKsKPqz 101.working trial balance 试算平衡表
N5b!.B x-w HCC#j9UN6 102.index and cross-referencing 索引和交叉索引
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]-/VHh 103.cash receipt 现金收入
+!.^zp21 _>X+ZlpU: 104.cash disbursement 现金支出
j\^CV?}sm' XuM'_FN`A< 105.bank statement 银行对账单
:^B1~p(?sK 9m~p0 ILh 106.bank reconciliation 银行存款余额调节表
338k?nHxv _^%,x 107.balance sheet date
资产负债表日
'@k+4y9q? L>4"( 108.net realizable value 可变现净值
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ahA[ 109.storeroom 仓库
ZeaA%y67U A*547=M/(j 110.sale invoice 销售发票
fHd#u%63K l?n\i]' 111.price list 价目表
Trz@~d/[,n +*/Zu`kzX 112.positive confirmation request 积极式询证函
KF!Yf\ ,M
^<CJ 113.negative confirmation request 消极式询证函
1ztG;\ @YTaSz$L 114.purchase requisition 请购单
)cMh0SGcM1 SbrecZ 115.receiving report 验收报告
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Sw,+p 116.gross margin 毛利
CU2*z(]& w-L=LWL\ 117.manufacturing overhead 制造费用
-ifFbT+x kzUIZ/+ZL, 118.material requisition 领料单
O`t&ldU 9gK`E 119.inventory-taking 存货盘点
gu.}M:u scz&h#0V 120.bond certificate 债券
-3Z,EaG^ 1JG'%8}#8 121.stock certificate 股票
x@;m8z0 4*cEag 122.audit report 审计报告
a![{M<Y~ j[J-f@F \Y 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
bI9~jWgGp DgQpHF 125.unqualified opinion 无保留意见
tGE$z]1c@ 6wjw ^m0 126.qualified opinion 保留意见
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~lp\% 2E)-M9ds 127.disclaimer of opinion 无法表示意见
x,pjpx Q1I6$8:7 128.adverse opinion 否定意见
W/bQd)Jvk K)|G0n*qS 查看《
注会考试《审计》中的128个英文单词(一) 》
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