61.assessed level of material misstatement risk 重大错报风险的评估水平
d$D3iv^hyx UD'e%IVw 62.simall business 小规模企业
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Lun7I 63.accounting system
会计系统
"Bn]-o|r 6:bvq?5a5 64.test of control 控制测试
t-hN4WKH_A A@EUH 65.walk-through test 穿行测试
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9b 66.communication 沟通
1z8AK"8 H? pWyc<, 67.flow chart 流程图
J{#C<C P4"EvdV7 68.reperformance of internal control 重新执行
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审计证据
A$'rT|>se 'l'[U 70.substantive procedures 实质性程序
7[7Sm^Tw z:tu_5w!, 71.assertions 认定
HuL9' M w W;!L=j 72.esistence 存在
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P 6EX8,4c\ 73.occurrence 发生
z9*7fT e,0Gc-X[B 74.completeness 完整性
T$xY]hqr kKSn^qL* 75.rights and obligations 权利和义务
(AgM7H0 =kWm9W<^ 76.valuation and allocation 计价和分摊
$30lNZK1m8 ,W<mz7Z(@ 77.cutoff 截止
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LMte,zs> 78.accuracy 准确性
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8 79.classification 分类
9/S-=VOe.t O!\\m0\e 80.inspection 检查
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EC t[cZ|+^] 81.supervision of counting 监盘
HveOG$pT fDY#&EO: % 82.observation 观察
;GxKPy <P1sK/IZb 83.confirmation 函证
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84.computation 计算
8U>f/dxLOO b]U%|bp 85.analytical procedures 分析程序
m-No 8)2yA :Keek-E`e= 86.vouch 核对
Li_ a|dI :Yqi5CR 87.trace 追查
VDq?,4Kb K%A:W 88.audit sampling 审计抽样
_/5mgn<GK J Covk1 89.error 误差
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3/R 90.expected error 预期误差
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Nv*ePz [MKL>\U 91.population 总体
lf\]^yM # bO%bMZWB!y 92.sampling risk 抽样风险
@bj3N $k|k 5cP8x 93.non- sampling risk 非抽样风险
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PN n{Rt 94.sampling unit 抽样单位
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zTk' kMz^37IFMG 95.statistical sampling 统计抽样
t)O$W Zg/ra1n 96.tolerable error 可容忍误差
G-]ndrTn gUB%6v G\I 97.the risk of under reliance 信赖不足风险
ZVj/lOP X Wo@0yF@ 98.the risk of over reliance 信赖过度风险
&i,xod6$ %P2GQS-N 99.the risk of incorrect rejection 误拒风险
b*xw=G3% ;|f|d?Q\ 100. the risk of incorrect acceptance 误受风险
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e k: 101.working trial balance 试算平衡表
#B3P3\ OFTyN^([@ 102.index and cross-referencing 索引和交叉索引
Vs)Pg\B? )8:Ltn% 103.cash receipt 现金收入
lV-b {f\/2k3 104.cash disbursement 现金支出
*1fq :-- ~e5hfZv|w 105.bank statement 银行对账单
[kIiKLX >'^Tp7\ 106.bank reconciliation 银行存款余额调节表
%(IkUD Fcc\hV; 107.balance sheet date
资产负债表日
<0r2m4z w]hs1vch 108.net realizable value 可变现净值
]CD T\VKNEBo 109.storeroom 仓库
GRK+/1C h|tdK;) 110.sale invoice 销售发票
P5Y:c@u2 Qx-/t 9`!Z 111.price list 价目表
YQWGv,47\ _H9.AI 112.positive confirmation request 积极式询证函
/*)zQ?N -s5j^U{h| 113.negative confirmation request 消极式询证函
iX]Vkx x78`dX 114.purchase requisition 请购单
:nZVP_d+ uz6S7I 115.receiving report 验收报告
7cTDbc!E- iYi3x_A` 116.gross margin 毛利
0drt,k fz[o;GTc 117.manufacturing overhead 制造费用
K!c "g,S SW!lSIk 118.material requisition 领料单
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w>dT 038|>l-9[ 119.inventory-taking 存货盘点
6ge,2[PU b*w@kLLN 120.bond certificate 债券
&DQyJJ`k `52+.*J+% 121.stock certificate 股票
+{(f@,&~{ q#RUL!WF7U 122.audit report 审计报告
1 !N+hf 4PtRTb0<i3 123.entity 被审计单位
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=2j 124.addressee of the audit report 审计报告的收件人
J?]wA1 {t<E*5N]a 125.unqualified opinion 无保留意见
TI^W=5W@@ N~rA /B]T 126.qualified opinion 保留意见
n7g}u I$.HG] 127.disclaimer of opinion 无法表示意见
LhN?j5XqM z'=8U@P'# 128.adverse opinion 否定意见
5bKBVkJ' hk6(y?# 查看《
注会考试《审计》中的128个英文单词(一) 》
2a=3->D&