61.assessed level of material misstatement risk 重大错报风险的评估水平
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49\B 62.simall business 小规模企业
I+rLKGZC /%AA\`:6 63.accounting system
会计系统
}1|FES jZ0/@zOf 64.test of control 控制测试
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|U!X 65.walk-through test 穿行测试
w01u~"E [Uw3.CVh 66.communication 沟通
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U:F 67.flow chart 流程图
yJ?=HH? ~:N 1[ 68.reperformance of internal control 重新执行
mW1T4rR' BOme`0A 69.audit evidence
审计证据
UB]]oC< 9'A^n~JHF 70.substantive procedures 实质性程序
@;Xa&* DI=?{A 71.assertions 认定
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72.esistence 存在
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) 0k* ASa)xf9 73.occurrence 发生
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Jn!> 74.completeness 完整性
O5ZR{f& lI;ACF^ 75.rights and obligations 权利和义务
is`~C |H;+9( 76.valuation and allocation 计价和分摊
yK0iW *rmM2{6 77.cutoff 截止
MI>_wG5P@ Svm'ds7> 78.accuracy 准确性
LUEZqIf ddw^oU 79.classification 分类
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80.inspection 检查
`vD.5 QW2SFpE 81.supervision of counting 监盘
{Z#=ppvs '6GW.; 82.observation 观察
vvF]g., Ag}P 83.confirmation 函证
U3|9a8^H l a>H& 84.computation 计算
0lS=-am _z53r+A 85.analytical procedures 分析程序
A }d\ND ~c@@m\C"b 86.vouch 核对
d8&T62Dnd4 ->2m/d4a 87.trace 追查
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_N9.>B 88.audit sampling 审计抽样
3+H[S#e:Z [n&SA]a 89.error 误差
wpcqgc w-LaSJ(T 90.expected error 预期误差
vAfYONU WntolYd 91.population 总体
zG\:#,9 u|75r%p> 92.sampling risk 抽样风险
*@g>~q{` #dkSAS 93.non- sampling risk 非抽样风险
I.kuYD62 om8`^P/b 94.sampling unit 抽样单位
5?8jj t<MO~_`! 95.statistical sampling 统计抽样
63c\1]YB. .Xk#Cwm' 96.tolerable error 可容忍误差
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]; 97.the risk of under reliance 信赖不足风险
4c@_u8 YD] :3!MI 98.the risk of over reliance 信赖过度风险
n,`j~.l-=> vo^2k13 99.the risk of incorrect rejection 误拒风险
K,dEa<p QUWx\hqE 100. the risk of incorrect acceptance 误受风险
9}'92 OXF/4Oe 101.working trial balance 试算平衡表
(BIg C9n*?Mk: 102.index and cross-referencing 索引和交叉索引
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' X08[,P#I 103.cash receipt 现金收入
S>y}|MG z4JhLef % 104.cash disbursement 现金支出
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Vb 105.bank statement 银行对账单
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>)VWXv0 106.bank reconciliation 银行存款余额调节表
eHUb4,%P TbgIr 107.balance sheet date
资产负债表日
),5A&qT* 0](V@F"~ 108.net realizable value 可变现净值
yQ| V7G x$.0:jP/s 109.storeroom 仓库
YqYobL*q/ rs,:pU 110.sale invoice 销售发票
Vsd4; p$a+?5'Q 111.price list 价目表
/~pB_l 7$Lt5rn"} 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
ksF4m_E>YB ]*<!|;q 114.purchase requisition 请购单
zin'&G>l aEdc8i? 115.receiving report 验收报告
U3t)yr h Pa"[&{ : 116.gross margin 毛利
\!wo<UX% R*VEeLx 117.manufacturing overhead 制造费用
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KXYM 118.material requisition 领料单
lVgin54Q 1l\.>H\E 119.inventory-taking 存货盘点
q0(-"}2l tD> qHR 120.bond certificate 债券
-+kTw06_C M>u84|` 121.stock certificate 股票
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u_<\ 122.audit report 审计报告
Og?P5&C"9D yH]w(z5Z 123.entity 被审计单位
5E}!TL$ tLM/STb6 124.addressee of the audit report 审计报告的收件人
+5H1n(6) Ie4Xk 125.unqualified opinion 无保留意见
4Q~++PKBe \:E=B1 126.qualified opinion 保留意见
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F3x p?sFX$S 127.disclaimer of opinion 无法表示意见
ai;- _M+$ ;ApldoMi 128.adverse opinion 否定意见
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Y% 查看《
注会考试《审计》中的128个英文单词(一) 》
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