61.assessed level of material misstatement risk 重大错报风险的评估水平
p3Sh%=HE' 8v4}h9*F"7 62.simall business 小规模企业
>4:d) k3~9;Z 63.accounting system
会计系统
y.r N( E}^np[u7 64.test of control 控制测试
hw2'.}B"( @zu IR0Gr) 65.walk-through test 穿行测试
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x/BtB"e*5 66.communication 沟通
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b _H{6{!=y 68.reperformance of internal control 重新执行
Q{+*F8%8V< #}M\ J0QG 69.audit evidence
审计证据
}%8 :8_Ke )FLDCer 70.substantive procedures 实质性程序
MP/@Mf\<E }~I(e 71.assertions 认定
,W8EU *lZ;kW(}p 72.esistence 存在
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Bf5Z 73.occurrence 发生
_#\e5bE=Z ;2#9q9( 74.completeness 完整性
pyHU+B <x!q!; 75.rights and obligations 权利和义务
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Hl GtuA94=!V& 76.valuation and allocation 计价和分摊
}Z="}Dg|T EF>vu+YK 77.cutoff 截止
i2+r#Hw#5R DB~3(r?K 78.accuracy 准确性
^"dVz. Q,ezAE 79.classification 分类
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h+gaKh=k+ %IA1Y>` 81.supervision of counting 监盘
saRYd{%+ /b1+ ^|_ 82.observation 观察
us5<18M5 }}Zwdpo 83.confirmation 函证
&6feR#~A `e`}dgf0S| 84.computation 计算
R\a6#u3 pD@:]VP 85.analytical procedures 分析程序
aM7e?.rU SD/=e3 86.vouch 核对
qix$ }(P G?M<B~} 87.trace 追查
'fK3L<$z#m _2-fH 88.audit sampling 审计抽样
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dE% bI-uF8" 89.error 误差
CL|d> sH'IA~7 90.expected error 预期误差
6%a9%Is!O A_!N,<- 91.population 总体
!+k);;.+ QO/nUl0E 92.sampling risk 抽样风险
HUFm@? |C"zK 93.non- sampling risk 非抽样风险
bMA0#e2 }PXtwp13&u 94.sampling unit 抽样单位
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u{VU^'Y 95.statistical sampling 统计抽样
)[u'LgVN/L FlUO3rc| 96.tolerable error 可容忍误差
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&Eva 97.the risk of under reliance 信赖不足风险
!R@jbM GB;_!69I 98.the risk of over reliance 信赖过度风险
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Z>l<.T"t' 3sW!ya-VZ 100. the risk of incorrect acceptance 误受风险
jp1e3 Cg yb)qg]2 101.working trial balance 试算平衡表
Ps<k 2 Pa?{}A 102.index and cross-referencing 索引和交叉索引
nrX+ ' LOr( HgyC 103.cash receipt 现金收入
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~-,Yh Z~}9^ (qc 104.cash disbursement 现金支出
$My~sN8 4#:C t* f 105.bank statement 银行对账单
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)eqF21\ 106.bank reconciliation 银行存款余额调节表
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bC# 107.balance sheet date
资产负债表日
d+6q%U Se37- 108.net realizable value 可变现净值
m-cw5lW rj1%IzaXU^ 109.storeroom 仓库
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0> 110.sale invoice 销售发票
Ms+SJ5Lg ZHj7^y@P 111.price list 价目表
Ngm/5Lc '68#7Hs. 112.positive confirmation request 积极式询证函
kmu7~&75 ("<4Ry.u 113.negative confirmation request 消极式询证函
swLNNA. #wh[F"zX 114.purchase requisition 请购单
nwDGzC~y< m?;/H 115.receiving report 验收报告
cf%2A1I2W 'loko#6 116.gross margin 毛利
Gxt6]+r P(LiH 117.manufacturing overhead 制造费用
ykGA.wo7/P /<o?T{z<- 118.material requisition 领料单
W{ZJ^QAq/ Kzwe36O;? 119.inventory-taking 存货盘点
7!6v4ZA %F:; A 120.bond certificate 债券
)31xl6@ F C=N}5u 121.stock certificate 股票
`2q]ju 1IK*j+% 122.audit report 审计报告
N4WX} fvA167\ 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
wV4MP1c$ aZo>3z; 125.unqualified opinion 无保留意见
i> {0h3Y wiM4, 126.qualified opinion 保留意见
UGoB7TEfn Z)}2bJwA 127.disclaimer of opinion 无法表示意见
G
P '- D\DwBZ> 128.adverse opinion 否定意见
5`::#[ }CrWmJu0 查看《
注会考试《审计》中的128个英文单词(一) 》
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