61.assessed level of material misstatement risk 重大错报风险的评估水平
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pe{,lp 62.simall business 小规模企业
Tqf:G4! h&|S* 63.accounting system
会计系统
Yy 8?X9r. iJ&jg`"=F 64.test of control 控制测试
/!i`K{ v 1.8]||^ 65.walk-through test 穿行测试
MwuRxeRO- X7~^D[X 66.communication 沟通
XsEotW uGc0Lv4i/ 67.flow chart 流程图
t?aOZps w-j^jU><3 68.reperformance of internal control 重新执行
QomihQnc d}w}VL8l 69.audit evidence
审计证据
mXPA1#qo Pf:;iXH? 70.substantive procedures 实质性程序
f=EWr8mno Bjp4:;Bb 71.assertions 认定
M*-]<!))7 1RgERj 72.esistence 存在
^$AJV%3wI RxYC]R^78 73.occurrence 发生
2CF5qn}T ?8/T#ox 74.completeness 完整性
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( QPyHos` 75.rights and obligations 权利和义务
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[E4/?_ 76.valuation and allocation 计价和分摊
cakwGs_{ Qx_]oz]NY 77.cutoff 截止
96d&vm~m1 edL sn>\*# 78.accuracy 准确性
Ve ipM q&kG> 79.classification 分类
i*)BFV_- @s|G18@ 80.inspection 检查
!"LFeqI$lr 0JXXJ:d B 81.supervision of counting 监盘
0B]c`$"aD ]^0mh[" 82.observation 观察
xdgbs-a) 9 >"}||)) 83.confirmation 函证
HoO1_{q" *AG01# ZF 84.computation 计算
!DkIM}. =lmelo#m& 85.analytical procedures 分析程序
C*stj r`Bm"xI 86.vouch 核对
B.4Or] 9yK\<6}}QH 87.trace 追查
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a LYke\/ md 88.audit sampling 审计抽样
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Hbl&)!I d-jZ 5nl( 90.expected error 预期误差
jGUegeq N *,[(q 91.population 总体
jG%J.u^k zXW;W$7V4 92.sampling risk 抽样风险
pD]2.O juA}7 93.non- sampling risk 非抽样风险
TPA*z9n+B o0_H(j? 94.sampling unit 抽样单位
G6bvV*TRi KP_7h/e 95.statistical sampling 统计抽样
&],O\TAul `0`#Uf_/$ 96.tolerable error 可容忍误差
d~KTUgH'< MM*9Q`cB 97.the risk of under reliance 信赖不足风险
kvN<o-B Flaqgi/j 98.the risk of over reliance 信赖过度风险
w>4( hGO H<"EE15 99.the risk of incorrect rejection 误拒风险
Xdh@ ^` *rVI[kL 100. the risk of incorrect acceptance 误受风险
qOAhBZ~ epI~w 101.working trial balance 试算平衡表
\Rw^&;\1 l%qfaU2 102.index and cross-referencing 索引和交叉索引
*G[` T%g O&Y22mu 103.cash receipt 现金收入
M hjIE<OI= l-2lb&n 104.cash disbursement 现金支出
tm.&k6% S`& yVzv 105.bank statement 银行对账单
65GC7 >[ OKA6S* 106.bank reconciliation 银行存款余额调节表
!1mAq+q! r-Oz k$ 107.balance sheet date
资产负债表日
i "aQm H'I5LYsXO~ 108.net realizable value 可变现净值
f[q_eY RN$q,f[# 109.storeroom 仓库
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ZT2c0AK P0rdGf 5T 110.sale invoice 销售发票
2<*Yq8 D=B :tP 111.price list 价目表
m/WDJ$d )>]SJQ!k 112.positive confirmation request 积极式询证函
?sxf_0* _I%mY!x\` 113.negative confirmation request 消极式询证函
`F~Fb S _k5$.f:Yj< 114.purchase requisition 请购单
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AQMxN 115.receiving report 验收报告
bBQHxH}vi ]0pI6" 116.gross margin 毛利
qJ$S3B (A;HB@)[A 117.manufacturing overhead 制造费用
V3_qqz}`r nTsPX Tat 118.material requisition 领料单
nb@<UbabW} 0.#%KfQ 119.inventory-taking 存货盘点
Y3xEFqMU fVq,? 120.bond certificate 债券
Si|8xq$E; tAb3ejCo? 121.stock certificate 股票
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K4^B ~0~ 122.audit report 审计报告
Q8DKU gIcPKj"8${ 123.entity 被审计单位
5;9.&f 6,]2;' 124.addressee of the audit report 审计报告的收件人
L~_zR > }J=z O8OL 125.unqualified opinion 无保留意见
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[s &0mhO+g 126.qualified opinion 保留意见
& aF'IJC 3iiOxg?j 127.disclaimer of opinion 无法表示意见
/PkOF(( 'eoI~*}3WQ 128.adverse opinion 否定意见
cr{dl\Na B^hK 查看《
注会考试《审计》中的128个英文单词(一) 》
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