61.assessed level of material misstatement risk 重大错报风险的评估水平
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OU7[ 62.simall business 小规模企业
}02#[vg NoSq:e 63.accounting system
会计系统
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Yet+<" 64.test of control 控制测试
`Mg&s* $_ &Lp\ 65.walk-through test 穿行测试
H YA< [Un~]E.'J 66.communication 沟通
3c%dErch B<V8:vOam 67.flow chart 流程图
.N:& {$o: 1$+-?:i C 68.reperformance of internal control 重新执行
A(j9T,! #Qir%\*V 69.audit evidence
审计证据
Rix|LKk{ NA=I7I@ 70.substantive procedures 实质性程序
3izGMH_` [m*E[0Hu 71.assertions 认定
ON.1'Wk? ca@?-) 72.esistence 存在
\E}YtN# G@.TE7a2Z 73.occurrence 发生
\ytF@"7 vOF"p4 ^ 3 74.completeness 完整性
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gm39 75.rights and obligations 权利和义务
7{"urs7 T T(@J]Y- 76.valuation and allocation 计价和分摊
{jK:hQX gG?sLgL: 77.cutoff 截止
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7= 78.accuracy 准确性
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Sx65 79.classification 分类
Z?@oe-mz w$`[C+L 80.inspection 检查
CyHaFUbZ )qq5WShMJ 81.supervision of counting 监盘
9/yE\p. REK(^1
h 82.observation 观察
"ZHA.M]` N(7UlS,u' 83.confirmation 函证
VGe OoS @,9cpaL3 84.computation 计算
j=],n8_i Rr% CP[bH 85.analytical procedures 分析程序
aN^x ]0P!0 .)Wqo7/Gx 86.vouch 核对
*)8!~Hs 5`3Wua 87.trace 追查
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1:7 9 mS]& 88.audit sampling 审计抽样
Szb#:C H1fKe=$1 89.error 误差
CAJ]@P#Xj+ rFJPeK7 90.expected error 预期误差
V_Xq&!HN[ flXDGoW 91.population 总体
# fe%E. }G3:QD 92.sampling risk 抽样风险
?D,8lABkT !k}]` z^d 93.non- sampling risk 非抽样风险
q+J;^u"E S=^kR [O" 94.sampling unit 抽样单位
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f X:Iam#H 95.statistical sampling 统计抽样
qOD:+b 2 {I(A2 96.tolerable error 可容忍误差
8-_\Q2vG b"PRa|] 97.the risk of under reliance 信赖不足风险
X$0&tmum 4?c4GT9(6S 98.the risk of over reliance 信赖过度风险
H[e=^JuD U=vh_NHj 99.the risk of incorrect rejection 误拒风险
9e _8Z@| XD8Q2un 100. the risk of incorrect acceptance 误受风险
VZ1u/O?ub T4e-QEH 101.working trial balance 试算平衡表
j96\({;k #*zl;h1( 102.index and cross-referencing 索引和交叉索引
~2L]K4Z^ 5<RZht$i 103.cash receipt 现金收入
<?E~Qc t c*N>7IF, 104.cash disbursement 现金支出
0Q)m>oL. 1$toowb"Zy 105.bank statement 银行对账单
py':UQS*q d#>iFD+ 106.bank reconciliation 银行存款余额调节表
a
j13cC$ WW[G ne 107.balance sheet date
资产负债表日
y yqya[-11 C4.g}q 108.net realizable value 可变现净值
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\;,$i 109.storeroom 仓库
?(2^lH~6h 9J(jbJ7p 110.sale invoice 销售发票
D6NgdE7b 277Am*2 111.price list 价目表
1c19$KHu 0)HZ5^J 112.positive confirmation request 积极式询证函
Y$K[@_dv= tGVC"a 113.negative confirmation request 消极式询证函
vNIQ1x5Za T*bBw 114.purchase requisition 请购单
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FYFd-50 LR:meCOI 115.receiving report 验收报告
[[A}MF*@ {[Z}<#n) 116.gross margin 毛利
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/\y<]b rI;84=v2&9 117.manufacturing overhead 制造费用
Bf+7;4- syB.Z-Cpd 118.material requisition 领料单
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d>k"#| /5&'U!:+ 120.bond certificate 债券
o >?#$~XNv KOYcT'J@vR 121.stock certificate 股票
En:/{~9{F D)){"Q!b 122.audit report 审计报告
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W, -fnJk ]zUvs6ksLG 125.unqualified opinion 无保留意见
k:sFI @g IWs)n1D*] 126.qualified opinion 保留意见
U_l#lGA(H M_Z(+k{Gy 127.disclaimer of opinion 无法表示意见
9TZ4ffXV* v#`7,:: 128.adverse opinion 否定意见
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C9< xa]e9u% 查看《
注会考试《审计》中的128个英文单词(一) 》
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