61.assessed level of material misstatement risk 重大错报风险的评估水平
f)*}L? IU3OI:uq 62.simall business 小规模企业
r{Xh]U&>k (z"Cwa@e 63.accounting system
会计系统
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p-v <}B]f1zX 64.test of control 控制测试
dmf~w_(7 .*v8*8OJ& 65.walk-through test 穿行测试
RMsr7M4<91 k :af 66.communication 沟通
R{4O*i8# +DVU"d 67.flow chart 流程图
fv)-o&Q# Inr ~9hz 68.reperformance of internal control 重新执行
_{-GR - }!B<MGBd 69.audit evidence
审计证据
G*Qk9bk9 A*@!tz< 70.substantive procedures 实质性程序
0Wk}d(f @8Co5`CVl 71.assertions 认定
"j~=YW+l _Z2VS"yH 72.esistence 存在
/eZAAH =TyN"0@ 73.occurrence 发生
KJSN)yn\ oz@yF)/Sm 74.completeness 完整性
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/!e 5$N4<Lo7 75.rights and obligations 权利和义务
:#b[gWl0Ru ~!Onz wmO 76.valuation and allocation 计价和分摊
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6nxf<1 F*hs3b0Db 78.accuracy 准确性
hC~lH eH U4M!RdG 79.classification 分类
u9'4q<>& kvryDM 80.inspection 检查
KWU#Swa` d(R3![: 81.supervision of counting 监盘
< R0c=BZ> H.Pts>3r( 82.observation 观察
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Le#bitp /ptIxe 84.computation 计算
'ApWYt %z1WdiC 85.analytical procedures 分析程序
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@tLLX 87.trace 追查
8(&C0_yD R '"J{oR 88.audit sampling 审计抽样
5(TI2,4 KJJ8P`Kx 89.error 误差
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v;{s@CM m 90.expected error 预期误差
;V`~'357% _ ?=bW 91.population 总体
5ahAp]; hA)3Ah* 92.sampling risk 抽样风险
;nSaZ$`5 / ijj;9EB 93.non- sampling risk 非抽样风险
~99Ta]U Uu8Z2M 94.sampling unit 抽样单位
;k!bv|>n yD5T'np<4 95.statistical sampling 统计抽样
k45xtKS>d O*!+D- 96.tolerable error 可容忍误差
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.Tm 97.the risk of under reliance 信赖不足风险
,8EeSnI W<v?D6dFq 98.the risk of over reliance 信赖过度风险
]-["sw Y#NlbKkzu 99.the risk of incorrect rejection 误拒风险
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_Oi-& P g7W:L7 100. the risk of incorrect acceptance 误受风险
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% e:VeP~ 101.working trial balance 试算平衡表
Y
KeOH xOPSw|!w 102.index and cross-referencing 索引和交叉索引
Dy0cA| E GP[;+xMBh 103.cash receipt 现金收入
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Af~&Y+ 104.cash disbursement 现金支出
4s.wQ2m F(}d|z@@
105.bank statement 银行对账单
x
1?p+ X62z>mM 106.bank reconciliation 银行存款余额调节表
,$7LMTVDrE 'I*F(4x 107.balance sheet date
资产负债表日
lg;`I tX] x>p=1(L 108.net realizable value 可变现净值
23&;28)8 %\Ig{Rj; 109.storeroom 仓库
NNb17=q_v hjaI&?w 110.sale invoice 销售发票
"kVN|Do F2OU[Z,-] 111.price list 价目表
,k+jx53XV noGMfZ1 112.positive confirmation request 积极式询证函
Ui'~d(F i#iY;R8 113.negative confirmation request 消极式询证函
H Viu7kue` :KMo'pL 114.purchase requisition 请购单
|4x&f!%m u;J9aKD 115.receiving report 验收报告
6D_4o&N NS mo(c>5 116.gross margin 毛利
c{s<W}3Ds nakhepLN 117.manufacturing overhead 制造费用
ib*$3Fn~ }
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%`-NWAXL M\>y&'J- 119.inventory-taking 存货盘点
$bD 3 >LwAG:Ud 120.bond certificate 债券
-L</,>p ZLxe$.V_ 121.stock certificate 股票
GcHWalm .ikFqZ$$ 122.audit report 审计报告
(;V]3CtU* _QkU
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jM&9 124.addressee of the audit report 审计报告的收件人
DM~Q+C=Yr d #y{eV$Q 125.unqualified opinion 无保留意见
E!C~*l]wJx (~zdS. 126.qualified opinion 保留意见
^V_vpr]}P I^0bEwqZ~ 127.disclaimer of opinion 无法表示意见
5-5qm[.; FV! 128.adverse opinion 否定意见
([`-*Hy ?Ju=L| 查看《
注会考试《审计》中的128个英文单词(一) 》
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