61.assessed level of material misstatement risk 重大错报风险的评估水平
VTJ,;p_UH ! ^U!T\qDi 62.simall business 小规模企业
vWpkU<&3| [=KA5c< 63.accounting system
会计系统
dI9u:- 08 aZU 64.test of control 控制测试
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I1M50 65.walk-through test 穿行测试
"( P-VX tcS7 @^' 66.communication 沟通
nQ^<h. _,9/g^< 67.flow chart 流程图
XnI)s^ O'<cEv'B* 68.reperformance of internal control 重新执行
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GbF=1 1Igo9rv 69.audit evidence
审计证据
TYh_uox6 :f58JLX 70.substantive procedures 实质性程序
aY@st]p FrBJv< 71.assertions 认定
C@[f Z mg7Q~SLL{ 72.esistence 存在
LTc=D hA_Y@&=W 73.occurrence 发生
)\r;|DN /MQI5Djg 74.completeness 完整性
J+6bp0RIh 1k! xG$g0 75.rights and obligations 权利和义务
cu V}<3& ZI'Mr:z4 76.valuation and allocation 计价和分摊
[>tyx{T Ye x_TtS| 77.cutoff 截止
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$f^ \fa[ -P>f2It 79.classification 分类
LlfD>cN rG|*74Q] 80.inspection 检查
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" 2m/=0sb\{ 81.supervision of counting 监盘
`CXAE0Fx w\z6-qa 82.observation 观察
+WP d,9YrwbD 83.confirmation 函证
`d[ja, 7VQk$im399 84.computation 计算
\f7Aj> BejeFV3 85.analytical procedures 分析程序
aZMMcd pK~K>8\ 86.vouch 核对
9e|]H+y ^K
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Jj$N3UCg7 1Gojuey 88.audit sampling 审计抽样
]7`)|PJ s-He 89.error 误差
elBmF#,j7 >=_Z\ wA 90.expected error 预期误差
_DK%-,Spu okO^/" 91.population 总体
XfXqq[\N do:3aP'S, 92.sampling risk 抽样风险
G=lket6 FM3DJ?\L- 93.non- sampling risk 非抽样风险
n"1LVJN7 ]`2=<n;= 94.sampling unit 抽样单位
.WR+)^&zz qdFYf/y 95.statistical sampling 统计抽样
3d2|vQx,K k2xOu9ncEj 96.tolerable error 可容忍误差
/k(KA [bS ~fE6g3 97.the risk of under reliance 信赖不足风险
x]gf3Tc58 >e7w!v] 98.the risk of over reliance 信赖过度风险
4ISZyO= *@|EaH/ 99.the risk of incorrect rejection 误拒风险
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OI9V'W$ 4$=Dq$4z 101.working trial balance 试算平衡表
NiwJ$Ah~X ?vgHu 102.index and cross-referencing 索引和交叉索引
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T5 103.cash receipt 现金收入
S'jH 4$+9Wv
104.cash disbursement 现金支出
Dwq }O qd9CKd 105.bank statement 银行对账单
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t7}# l0m\2Ttf 106.bank reconciliation 银行存款余额调节表
Q-X<zn "YUyM5X 107.balance sheet date
资产负债表日
1%
YjY"j+ pm-SDp>s 108.net realizable value 可变现净值
CV~\xYY =U6%Wdth 109.storeroom 仓库
R(c:#KF#8 /N`l
z>^~ 110.sale invoice 销售发票
$ePBw~yu |Go?A/' 111.price list 价目表
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= i>n.r_!E 112.positive confirmation request 积极式询证函
&VIX?UngE ic}M)S FD; 113.negative confirmation request 消极式询证函
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I&I\ 114.purchase requisition 请购单
tp='PG.6 !H`Q^Xf} 115.receiving report 验收报告
Kp+Lk m]yt6b4 116.gross margin 毛利
JCu3,O!q &95iGL28Q 117.manufacturing overhead 制造费用
Hz}6XS@ k\T,CZ< 118.material requisition 领料单
gHLBtl/ [Yx)`e 119.inventory-taking 存货盘点
zDbjWd fX,L;Se" 120.bond certificate 债券
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,v bqwQi>^Cw 121.stock certificate 股票
E\V-<]o (~~
*PT- 122.audit report 审计报告
_`>F>aP h 7feZ_ 123.entity 被审计单位
ESk<*- 4~Ptn / g 124.addressee of the audit report 审计报告的收件人
<MhjvHg JJHr<|K 125.unqualified opinion 无保留意见
x&6SjlDb$K VZ?"yUZ Id 126.qualified opinion 保留意见
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<oy 127.disclaimer of opinion 无法表示意见
D"WqJcDt lP>}9^7I! 128.adverse opinion 否定意见
~+1t3M e oT7= 查看《
注会考试《审计》中的128个英文单词(一) 》
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