61.assessed level of material misstatement risk 重大错报风险的评估水平
TzG]WsY_ 3$/ 4wH^ 62.simall business 小规模企业
7hw .B'7 dcfe_EuT 63.accounting system
会计系统
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EQ7; \2e0|)aF6 64.test of control 控制测试
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}}{Yw 3Ofc\ 66.communication 沟通
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67.flow chart 流程图
pPro }@@ A%bCMP 68.reperformance of internal control 重新执行
,xi({{L* []pN$]+c 69.audit evidence
审计证据
c-4STPNQi 0 p uY"[c 70.substantive procedures 实质性程序
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|JF 71.assertions 认定
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D\ uaPx" 72.esistence 存在
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#1G.H 73.occurrence 发生
z8_XX$Mnt 9$*s8}| 74.completeness 完整性
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B%)0 B4H!5b 75.rights and obligations 权利和义务
;{Ux_JEg *f+: <=i 76.valuation and allocation 计价和分摊
t67Cv/r~ qSU|= 77.cutoff 截止
:l u5Uu~ TLa]O1=Bf. 78.accuracy 准确性
]ZoPQUS? )xU-;z0"~ 79.classification 分类
P ,mN > OS-f(qXd+ 80.inspection 检查
",qU,0 `)$_YZq|SR 81.supervision of counting 监盘
2[yBD-": 2tQ`/!m>v$ 82.observation 观察
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AD{5) }Fb!?['G5 83.confirmation 函证
xyh.N) Yl cbW0'c 84.computation 计算
L V{Q,DrP rSXzBi{ 85.analytical procedures 分析程序
qOhO qV DvXHK 86.vouch 核对
uKr1Z2 c,\i"=!$ 87.trace 追查
Q4]4@96Aj u'~;Y.@i' 88.audit sampling 审计抽样
#;KsJb)N. @ EuFJ=h 89.error 误差
VyLH"cCv ?9+@+q 90.expected error 预期误差
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%$t '-$XX%TOAc 91.population 总体
QCOo :3h{ A`u 92.sampling risk 抽样风险
%|W.^q Pt,ebL~ 93.non- sampling risk 非抽样风险
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`6=-WEo /u<nLj 1 95.statistical sampling 统计抽样
$^/0<i$ tA.`k;LT 96.tolerable error 可容忍误差
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514N W~n.Xeu{C 97.the risk of under reliance 信赖不足风险
C)-^< 7j<e)" 98.the risk of over reliance 信赖过度风险
eU+ {*YJg q<vf,D@{ ! 99.the risk of incorrect rejection 误拒风险
,~PYt*X4 ZfAzc6J?\ 100. the risk of incorrect acceptance 误受风险
E$s/]wnr[ d50Vtm\ 101.working trial balance 试算平衡表
\ gwXH R{YzH56M 102.index and cross-referencing 索引和交叉索引
@exey 6rti ' 103.cash receipt 现金收入
Rg&-0b yc;3Id5?> 104.cash disbursement 现金支出
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NR%Y+8^M 105.bank statement 银行对账单
IE~%=/| sfT+i;p 106.bank reconciliation 银行存款余额调节表
W[bmzvJ_X <E|s\u 107.balance sheet date
资产负债表日
q}|U4MJm zSTR^sgJ 108.net realizable value 可变现净值
)P&9A)8 4p`XG1Pt 109.storeroom 仓库
>T3H qYX5W rM}0%J' 110.sale invoice 销售发票
FVsj; MZv]s 111.price list 价目表
'1SG(0 fG LG$b 112.positive confirmation request 积极式询证函
\kIMDg3} GV|9H]_,I 113.negative confirmation request 消极式询证函
>QE{O.Z Xt/Ksw"wn 114.purchase requisition 请购单
km5~Gc} gT+Bhr 115.receiving report 验收报告
K<sC F[ q z&+=d@ 116.gross margin 毛利
D87|q4 XE3aXK'R 117.manufacturing overhead 制造费用
k_|^ kdWJ H!IshZfktn 118.material requisition 领料单
4DWwbO o}Cq.[G4k 119.inventory-taking 存货盘点
^n.WZUk Iry 120.bond certificate 债券
8y'; \(; G* b2,9&F 121.stock certificate 股票
:\~+#/=: <G8w[hs 122.audit report 审计报告
T $4P_* SjEAuRDvUz 123.entity 被审计单位
H4-qB Z' !LM<:kf.| 124.addressee of the audit report 审计报告的收件人
aT l c h~Q)Uy5N(D 125.unqualified opinion 无保留意见
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t=euE{c S&jesG-F 127.disclaimer of opinion 无法表示意见
<-Bx&Q !G5a*8] 128.adverse opinion 否定意见
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M@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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