61.assessed level of material misstatement risk 重大错报风险的评估水平
qu[w_1%S NnHwk)' 62.simall business 小规模企业
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p2 0Rt 63.accounting system
会计系统
)[p8 W**=X\"' 64.test of control 控制测试
te6[^_k wW%I < M 65.walk-through test 穿行测试
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66.communication 沟通
am%qlN< g,,cV+ 67.flow chart 流程图
Y\+^\`Tqu IC}zgvcW 68.reperformance of internal control 重新执行
{q}:w{x9u l$zNsf. 69.audit evidence
审计证据
%i.|bIhmm :[ITjkhde0 70.substantive procedures 实质性程序
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A:D\!5= 71.assertions 认定
DVB:8"Bu xje{kx# 72.esistence 存在
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JI >hQR 73.occurrence 发生
dtg Ja_ 3_h%g$04s 74.completeness 完整性
{;p/V\ Ev^Xs6 }" 75.rights and obligations 权利和义务
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j5C0P( ED?s[K 76.valuation and allocation 计价和分摊
`Mjm/9+18 %1=W#jz 77.cutoff 截止
?0?' kkJg/:g 78.accuracy 准确性
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1Y+q] 61mQJHl. 79.classification 分类
w}YHCh piId5Gx7 80.inspection 检查
'@fk(~| 3YLnh@- 81.supervision of counting 监盘
;zCHEz "q(&<+D@ 82.observation 观察
JHQ8o5bEQp #zy%B 83.confirmation 函证
]!A;-m yq<YGNy! 84.computation 计算
%]R#}amW |SxEJ 85.analytical procedures 分析程序
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(xS[i 9V"j=1B} 86.vouch 核对
r[,KE.^6~# JNu - z:J 87.trace 追查
Gt1Up~\s AH7k|6ku<* 88.audit sampling 审计抽样
%b*%'#iK )F~_KD)7jJ 89.error 误差
Y{O&-5H^| S:}s |![p 90.expected error 预期误差
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{10ms_s va<+)b\ 92.sampling risk 抽样风险
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jPs+i 93.non- sampling risk 非抽样风险
-?]ltn9! B.WJ6.DkS 94.sampling unit 抽样单位
{c1qC zM4 $e_ps~{7$ 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
F#PJ+W*h j~{2fd<> 97.the risk of under reliance 信赖不足风险
Cn55%: VsmL#@E 98.the risk of over reliance 信赖过度风险
|H A7 C q1gf9`0 99.the risk of incorrect rejection 误拒风险
P~ykC{nD _kd |:, 100. the risk of incorrect acceptance 误受风险
L!p|RKz9X Lg?'1dg 101.working trial balance 试算平衡表
`u}x:f ! j"V$J8)[ 102.index and cross-referencing 索引和交叉索引
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6_: 103.cash receipt 现金收入
f8 jaMn9o %C)JmaQ{9 104.cash disbursement 现金支出
d"78:+ y(dS1.5F 105.bank statement 银行对账单
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>p!$g 106.bank reconciliation 银行存款余额调节表
moR]{2Cd{ aYgJTep>r 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
uaKB TH|hrL;:8 109.storeroom 仓库
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1FJ[_l 110.sale invoice 销售发票
rTm{-b)r m\f_u* 111.price list 价目表
A|J\X=5 E8i:ER $$7 112.positive confirmation request 积极式询证函
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V<4^n7 113.negative confirmation request 消极式询证函
]cr;PRyv (HI%C@e9 114.purchase requisition 请购单
J$Epj TJpv"V 115.receiving report 验收报告
u\xm8}A RV`j>1 116.gross margin 毛利
RuZ;hnE& 8:% R|b 117.manufacturing overhead 制造费用
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118.material requisition 领料单
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{ 9 ".o, 119.inventory-taking 存货盘点
"o3"1s>d{ @>5<m'}2 120.bond certificate 债券
6W=:`14 Bs?F*,zDJ 121.stock certificate 股票
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mqC(vn 9C;Y5E~'L 122.audit report 审计报告
zfb _ ) \NU[DHrMP 123.entity 被审计单位
$0}bi:7 r6JkoPMh 124.addressee of the audit report 审计报告的收件人
MjB[5:s j\f$r,4 125.unqualified opinion 无保留意见
N| Pm|w*? %>2t=)T 126.qualified opinion 保留意见
6# ";W2 UwkX[u 127.disclaimer of opinion 无法表示意见
Qiw4'xQm TEyx((SK 128.adverse opinion 否定意见
~C'nBV q-%KfZ@(| 查看《
注会考试《审计》中的128个英文单词(一) 》
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