61.assessed level of material misstatement risk 重大错报风险的评估水平
>FEQtD~F Li<266#A! 62.simall business 小规模企业
VW<"c 5| B9;,A;E}; 63.accounting system
会计系统
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LJJ 64.test of control 控制测试
644hQW&W EiIFVP 65.walk-through test 穿行测试
y!{/'{?P +=29y@c 66.communication 沟通
/KJx n6 !~$ YD*"S 67.flow chart 流程图
fi-&[llg "#eNFCo7k 68.reperformance of internal control 重新执行
Jj^<:t5{rN WSpg(\Cs 69.audit evidence
审计证据
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U%B]N@ 70.substantive procedures 实质性程序
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^ 71.assertions 认定
5)SZd) W<Vzd4hR 72.esistence 存在
iw]BQjK #*;fQ&p 73.occurrence 发生
l.NkS iR}i42Cu 74.completeness 完整性
PB3!; w\8rh\Mvh 75.rights and obligations 权利和义务
k
@/SeE (=&bo p 76.valuation and allocation 计价和分摊
oe_[h]Hgl ]@<3 6ByM 77.cutoff 截止
|@bNd7=2d <0,ah4C 78.accuracy 准确性
O'sr[ Uub%s`O 79.classification 分类
Drq{)#7 >J75T1PH= 80.inspection 检查
I>4Tbwy.- a518N*]j 81.supervision of counting 监盘
R;-FZ@u/ m=y,_Pz>U 82.observation 观察
p$!+2=)gY DSG +TA" 83.confirmation 函证
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kmS 84.computation 计算
02c.;ka3 *p5T 85.analytical procedures 分析程序
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Kk 86.vouch 核对
ujHzG}2z 'FA)LuAok 87.trace 追查
U@t?jTMBkO g#<?OFl 88.audit sampling 审计抽样
rxK[CDM, kE(-vE9 89.error 误差
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LGgx.Z 90.expected error 预期误差
0~L8yMM 9C'+~<l 91.population 总体
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5 92.sampling risk 抽样风险
ZYt"=\_ .+~kJ0~Y 93.non- sampling risk 非抽样风险
7/$Z7J!k AeQ&V d| 94.sampling unit 抽样单位
N*)8L[7_; DdZ_2B2 95.statistical sampling 统计抽样
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-/ 96.tolerable error 可容忍误差
?j$8Uy$$ UU~;B 97.the risk of under reliance 信赖不足风险
2i'-lM= [-94=|S @ 98.the risk of over reliance 信赖过度风险
R#^pNJN h] TVi$J 99.the risk of incorrect rejection 误拒风险
^WYG?/{4 ^>}[[:( 6/ 100. the risk of incorrect acceptance 误受风险
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l 101.working trial balance 试算平衡表
0+`*8G) q@yabuN@,j 102.index and cross-referencing 索引和交叉索引
IG@&l0ARL hQLx"R$ 103.cash receipt 现金收入
#Lt+6sa]2@ ZaV66Y> 104.cash disbursement 现金支出
[?o vJ k#G7`dJl 105.bank statement 银行对账单
k 5kX Q6<Uuiw 106.bank reconciliation 银行存款余额调节表
=@/^1.` /faP]J) 107.balance sheet date
资产负债表日
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W0$t. 108.net realizable value 可变现净值
gG> ^h1_o~ o:\j/+] 109.storeroom 仓库
g5N<B+?!i /'^>-!8_1 110.sale invoice 销售发票
n&&U9sf? MM$"6Jor 111.price list 价目表
Yzx0 [_'u hf5SpwxLiH 112.positive confirmation request 积极式询证函
1MFpuPJk tdK^X1 113.negative confirmation request 消极式询证函
\(t>(4s_~ &8L\FAY0%9 114.purchase requisition 请购单
m|gd9m$,? B>21A9& 115.receiving report 验收报告
yp'>+cLa rZ4<*Zegv 116.gross margin 毛利
]KT,s]. &Y2P! \\2 117.manufacturing overhead 制造费用
#$T"QL@ m*,[1oeG& 118.material requisition 领料单
$ !=:ES \`# 0,pLr 119.inventory-taking 存货盘点
!9OgA '0rwNEg 120.bond certificate 债券
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" =xP{f<` 121.stock certificate 股票
5ml}TSMu' Qn&^.e9I 122.audit report 审计报告
5W-M8dc6 &h[}5 123.entity 被审计单位
nL~
b cYS+XBz 124.addressee of the audit report 审计报告的收件人
o:*iT=l kfECC&" 125.unqualified opinion 无保留意见
L#bQ`t e:occT 126.qualified opinion 保留意见
P#oV ^ W4Q]<<6& 127.disclaimer of opinion 无法表示意见
Ux]@prA q Uwa1)Lwn 128.adverse opinion 否定意见
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gd< 查看《
注会考试《审计》中的128个英文单词(一) 》
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