61.assessed level of material misstatement risk 重大错报风险的评估水平
eVDO]5? 1y/_D$~ZO 62.simall business 小规模企业
Ygwej2 x RV@_ 63.accounting system
会计系统
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64.test of control 控制测试
irg%n :BIgrz"Jz 65.walk-through test 穿行测试
f$\gm+&hXE kZ8+ev= 66.communication 沟通
Vn4y^_H =#tQhg,_ 67.flow chart 流程图
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:/* KW17CJ@ 68.reperformance of internal control 重新执行
l]pHj4`uv v/\in'H~ 69.audit evidence
审计证据
}p2YRTH x /hx|KC&:e 70.substantive procedures 实质性程序
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,xDs@37 71.assertions 认定
K'Gv+UC*6 +:JyXFu 72.esistence 存在
5Z2tTw'i ?8{x/y: 73.occurrence 发生
^xB=d S~ "JHdF& 74.completeness 完整性
@wzzI 7}C !R{C 75.rights and obligations 权利和义务
r`t|}m $)V_oQSqn 76.valuation and allocation 计价和分摊
TB!z:n X>0$zE@0 77.cutoff 截止
s]tBd!~ JjD'2"z 78.accuracy 准确性
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-!p +^wC {6V;$KqH6 80.inspection 检查
DU@ZLk3 5)IJ|"]y 81.supervision of counting 监盘
9GH11B_A 2YU-iipdOq 82.observation 观察
YlF<S49loC :n@j"-HA 83.confirmation 函证
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84.computation 计算
|U~m8e&: x4r=ENO)q 85.analytical procedures 分析程序
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k7R8Q~4 86.vouch 核对
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87.trace 追查
.Mn+Bd4f 'dkKBLsx 88.audit sampling 审计抽样
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4 89.error 误差
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90.expected error 预期误差
, Ww\C 9;fyC= 91.population 总体
{iz,iv/U {~Q9jg(A 92.sampling risk 抽样风险
XAn{xNpz x]1G u 93.non- sampling risk 非抽样风险
/b44;U`v5- ?PMF]ah 94.sampling unit 抽样单位
U',.'"m *{ =5AW}o 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
tHvc*D -G!W6$Y 97.the risk of under reliance 信赖不足风险
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W 98.the risk of over reliance 信赖过度风险
3@d{C^\ 0<,Q7onDD: 99.the risk of incorrect rejection 误拒风险
xh7[{n[; eHjna\ C 100. the risk of incorrect acceptance 误受风险
e:h(, "agc*o~!F 101.working trial balance 试算平衡表
Oq7R^t`b C4#E N} 102.index and cross-referencing 索引和交叉索引
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$ 103.cash receipt 现金收入
shjq4#9 ~miRnW*x 104.cash disbursement 现金支出
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/ <Z$r\Huf 105.bank statement 银行对账单
Q%seV<!/ X_j=u1*5 106.bank reconciliation 银行存款余额调节表
mt0ZD}E ;yc|=I^ 107.balance sheet date
资产负债表日
h`_@eax AK#`&)0i 108.net realizable value 可变现净值
w6^X*tE OG M9e! 109.storeroom 仓库
ylV.ZoY6 r*n_#&-7 110.sale invoice 销售发票
rvdhfM!-A RWN2P6 111.price list 价目表
_n[4+S*v( 6{XdLI 112.positive confirmation request 积极式询证函
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:3 113.negative confirmation request 消极式询证函
v(HCnC 2'R&K 114.purchase requisition 请购单
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}e 115.receiving report 验收报告
F(-1m A&- p6VHa$[ 116.gross margin 毛利
k 5<[N2D|! mXX9Aa> 117.manufacturing overhead 制造费用
33R_JM{ D92#&,KD 118.material requisition 领料单
\F|L y >g ?z:Xdx\l 119.inventory-taking 存货盘点
}]qx " ' O\me 120.bond certificate 债券
QQd%V#M? 1I'ep\`"X 121.stock certificate 股票
g{`r WKj L@ b8, 122.audit report 审计报告
%cWy0:F5VY P]Hcg|& 123.entity 被审计单位
&"90pBGK `OY_v=} 124.addressee of the audit report 审计报告的收件人
7R$]BY= 8gA:s`ofJ 125.unqualified opinion 无保留意见
&DqeO8?Q 8:BPXdiK 126.qualified opinion 保留意见
2iUdTy$ R!v ?d2 127.disclaimer of opinion 无法表示意见
x*)@:W! QU&b5!;& 128.adverse opinion 否定意见
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nly`\0C 查看《
注会考试《审计》中的128个英文单词(一) 》
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