61.assessed level of material misstatement risk 重大错报风险的评估水平
>r"~t70C~] K$..#]\TM 62.simall business 小规模企业
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cPB:kD' 63.accounting system
会计系统
&)p/cOiV KR6*)?c` 64.test of control 控制测试
{&Fh$H! r4~Bn7j2 65.walk-through test 穿行测试
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%1 66.communication 沟通
RJ_ratKN*g EMe6Z!k 67.flow chart 流程图
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ueU%| 69.audit evidence
审计证据
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? Ha\q}~_ 70.substantive procedures 实质性程序
rZy38Wo "b!QE2bRO 71.assertions 认定
Qj? G KO *Bt`6u.>e, 72.esistence 存在
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73.occurrence 发生
22|f!la8n "9-duDg 74.completeness 完整性
Mc9P(5Bf zJ#e3o . 75.rights and obligations 权利和义务
ZpHT2-baVe ?'K}bmdt}. 76.valuation and allocation 计价和分摊
Tv0|e'^ N1KYV&'o 77.cutoff 截止
x, js}Mlw 0:**uion 78.accuracy 准确性
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buRXzSR ctOC. 80.inspection 检查
DsqsMlB{ W Io^=?% 81.supervision of counting 监盘
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y'Xg" %#NaM\=8v 85.analytical procedures 分析程序
}Xs=x6Mj .b vB8VOrW 86.vouch 核对
0z."6r )vsiX}3 87.trace 追查
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TeQWrms 88.audit sampling 审计抽样
V5K!u8T !xMyk>%2 89.error 误差
7I`e5\ u IBU(Hm1, 90.expected error 预期误差
KS'? DO $qy%Q] 91.population 总体
r,i^-jv; 3bpbk 92.sampling risk 抽样风险
!O)Ruwy qSMSTmnQ 93.non- sampling risk 非抽样风险
>i]r,j8! 4NwGP^n 94.sampling unit 抽样单位
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}KTyG] A7-QOqST( 95.statistical sampling 统计抽样
0<Px2/ c3!d4mC: 96.tolerable error 可容忍误差
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:-[wl/@ 97.the risk of under reliance 信赖不足风险
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rO 6oVz#x a)4.[+wnRf 99.the risk of incorrect rejection 误拒风险
j$zw(EkN F)lDK. 100. the risk of incorrect acceptance 误受风险
uFb&WIo1 |>GtClL 101.working trial balance 试算平衡表
=4/lJm`` Q9X_aB0 102.index and cross-referencing 索引和交叉索引
SwG:?T!"} ar=uDb; 103.cash receipt 现金收入
[1dlV/ J^ryUOo}b 104.cash disbursement 现金支出
.!,T>:R #=5/D@ 105.bank statement 银行对账单
k%/Z.4vQG vz,l{0v 106.bank reconciliation 银行存款余额调节表
z`xdRe{QP hFZ7{pj 107.balance sheet date
资产负债表日
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ax" 108.net realizable value 可变现净值
yu<sd}@ 5X nA.?F^ 109.storeroom 仓库
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110.sale invoice 销售发票
-JaC~v(0 Qg C 111.price list 价目表
3uz@JY"mK TNUzNA 112.positive confirmation request 积极式询证函
<:2El9l! =5oE|F% 113.negative confirmation request 消极式询证函
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>"{3lDyq- 114.purchase requisition 请购单
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eFp4MD8? 115.receiving report 验收报告
7P?z{x':T dMQtW3stY 116.gross margin 毛利
GG5wiN*2S gsqlWfa 117.manufacturing overhead 制造费用
:7<spd(%" yK_$6EtNKj 118.material requisition 领料单
cMsm[D{b ^hq`dr|R= 119.inventory-taking 存货盘点
4H]Go~< *ELbz}Q 120.bond certificate 债券
vkOCyi?c ux& WN , 121.stock certificate 股票
#O/ihRoaO D?)91P/R 122.audit report 审计报告
B5~S&HQ?B6 fDNiU" 123.entity 被审计单位
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!S 124.addressee of the audit report 审计报告的收件人
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P 125.unqualified opinion 无保留意见
uwXquOw btJ:Wt} 126.qualified opinion 保留意见
M^AwOR7< |`1lCyV\tE 127.disclaimer of opinion 无法表示意见
4`yCvPu ) kfA5xi[ 128.adverse opinion 否定意见
:$~)i?ge<5 fr#Y<=Jo 查看《
注会考试《审计》中的128个英文单词(一) 》
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