61.assessed level of material misstatement risk 重大错报风险的评估水平
AUloP?24 67I6]3[Z 62.simall business 小规模企业
u_aln[oIv ub"(,k P 63.accounting system
会计系统
zS Yh ?NB5 !b O8apn 64.test of control 控制测试
]Q\Ogfjp gTK5z.] 65.walk-through test 穿行测试
n2bL- q8:Z.<%8 66.communication 沟通
+$ )C KC nL}bCX{ 67.flow chart 流程图
_tfZg /+) 9Z0(e!b4S 68.reperformance of internal control 重新执行
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w;.'>ORC 69.audit evidence
审计证据
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}%)6n 8wz4KG3SK 70.substantive procedures 实质性程序
'676\2. 1#AdEd[ 71.assertions 认定
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Y0B xMsos?5} 72.esistence 存在
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N 73.occurrence 发生
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4uji 74.completeness 完整性
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Gzah# 75.rights and obligations 权利和义务
s-eC' )w~E \?[#>L4 76.valuation and allocation 计价和分摊
ce{GpmW 0lNVQxG 77.cutoff 截止
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\ 78.accuracy 准确性
2}u hPW+ (NUk{MTX 79.classification 分类
?JTy+V2t 7?K?-Oj 80.inspection 检查
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p.q:vI$J 81.supervision of counting 监盘
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J&c 82.observation 观察
8uoFV=bj\ oC>QJ(o,8 83.confirmation 函证
YzU(U_g$ 8NJ(l 84.computation 计算
>_U)=q ^RG6h 85.analytical procedures 分析程序
.+7GecYz i^(_Gk 86.vouch 核对
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SMaC{RPQ 87.trace 追查
}cyHR1K 58*s\*V`\ 88.audit sampling 审计抽样
$]4^ENkI BQv+9(:fQB 89.error 误差
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fK"\ |XxA Fje 90.expected error 预期误差
cb l@V 1 ks7g*; 3{@ 91.population 总体
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X~$y& qUSImgg 92.sampling risk 抽样风险
In|:6YDL& s)"C~w^ 93.non- sampling risk 非抽样风险
w!)B\l^+c 9i WDEk 94.sampling unit 抽样单位
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(+tJ^0 &R/)#NAp 95.statistical sampling 统计抽样
T[s_w-<7$ >z6(fM`i 96.tolerable error 可容忍误差
.MuS"R{y } ab@Nd$ 97.the risk of under reliance 信赖不足风险
xBd# sT dD=> 98.the risk of over reliance 信赖过度风险
7X.rGJZq `pzp(\lc 99.the risk of incorrect rejection 误拒风险
oju7<b9Ez "<0BCJJ 100. the risk of incorrect acceptance 误受风险
>e*m8gm# ~fB: >ceD 101.working trial balance 试算平衡表
7*y_~H HDYr?t~V 102.index and cross-referencing 索引和交叉索引
`@ULG> +vaz gO<u 103.cash receipt 现金收入
-,Cx|Nl A D=@ 104.cash disbursement 现金支出
*7.!"rb8A xf<D5 olZ 105.bank statement 银行对账单
y5iLFR3z 0 V*Di2 106.bank reconciliation 银行存款余额调节表
[=9-AG~} vmL%%7 107.balance sheet date
资产负债表日
33| >u+ q5?g/-_0[ 108.net realizable value 可变现净值
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N 109.storeroom 仓库
rH8^Fl&jT d7qY(!& 110.sale invoice 销售发票
jNB|98NN G>&=rmK" 111.price list 价目表
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`C vL@N21u 112.positive confirmation request 积极式询证函
)6iY9[@tN v9INZ1# v 113.negative confirmation request 消极式询证函
[Rw0']i`4 7}>j [ 114.purchase requisition 请购单
esx<feP)\ Jf@M>BT^A 115.receiving report 验收报告
q$e2x=? 2]5dSXD 116.gross margin 毛利
5#s?rA%u mf6?8!O}> 117.manufacturing overhead 制造费用
-}1S6dzr -fuSCj 118.material requisition 领料单
LEvdPG$) e~=fo#*2?@ 119.inventory-taking 存货盘点
6UR.,*f= ct=|y(_ 120.bond certificate 债券
~"!F& 6c>t|=Ss( 121.stock certificate 股票
vC[)/w +Sv`23G@ 122.audit report 审计报告
_aL:XKM GM|gm-t<@ 123.entity 被审计单位
} WY7!Y *O,\/aQ+ 124.addressee of the audit report 审计报告的收件人
AJ` b-$Q Teu4 ; 125.unqualified opinion 无保留意见
~Y@( PmyS6a@ 126.qualified opinion 保留意见
E.Xfb"] >3s9vdUp4h 127.disclaimer of opinion 无法表示意见
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3-j JYOyz+wNd 128.adverse opinion 否定意见
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lY&/-V 查看《
注会考试《审计》中的128个英文单词(一) 》
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