61.assessed level of material misstatement risk 重大错报风险的评估水平
+!0eu>~_& 4ujvD ^ 62.simall business 小规模企业
jKIc09H| y }08~L?2 63.accounting system
会计系统
k8]O65t| [hRU&z;W 64.test of control 控制测试
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Zhr! 65.walk-through test 穿行测试
q|)Q9+6$+ #&,H"?" 66.communication 沟通
8%RI7Mg 4F MAz^ 67.flow chart 流程图
b @;.F!x EN!?:RV 68.reperformance of internal control 重新执行
Bf4%G,o5 R \s!*) 69.audit evidence
审计证据
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&m9zC as"N=\N 70.substantive procedures 实质性程序
_w ]4~V9 D';eTy Y 71.assertions 认定
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<= =GR'V 72.esistence 存在
/OGA$eP 'b"TH^\ 73.occurrence 发生
MQcr^Y_ 3,aN8F1;C 74.completeness 完整性
G.U5)4_^ H]#Rg`~n 75.rights and obligations 权利和义务
'q%%m/,VPQ 1q.(69M 76.valuation and allocation 计价和分摊
J0220 _ yy(A(} 77.cutoff 截止
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S8B##x+= }{],GHCjQ 78.accuracy 准确性
RM*f|j +'03>!V 79.classification 分类
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GF]/;\m UU@fkk 80.inspection 检查
KhM.Tc Q* O<@ 81.supervision of counting 监盘
'5H4z7) RB3 zHk% 82.observation 观察
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t6 NyPd5m: 83.confirmation 函证
=7ydk"xM* (B`sQw@tu 84.computation 计算
o7xgRSz\ fUcLfnr 85.analytical procedures 分析程序
:mv`\ SQ#7PKH 86.vouch 核对
aU<s<2O) 9XV^z*E(J 87.trace 追查
t;#Gmo r[HT9 88.audit sampling 审计抽样
3x5!a5$Y RazBc .o< 89.error 误差
x,Y5U+]E ,{<p 90.expected error 预期误差
V_a)jJ %cW;}Y[?P 91.population 总体
d(L{!mm vD=%`G[m 92.sampling risk 抽样风险
MTmO>V&O 8sw,k 93.non- sampling risk 非抽样风险
A0#Y, 1 30 7fBa 94.sampling unit 抽样单位
J_ V,XO <d@pmh 95.statistical sampling 统计抽样
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"?5J^ 96.tolerable error 可容忍误差
')nnWlK |< N frz 97.the risk of under reliance 信赖不足风险
`fW{yb 9e5gy 98.the risk of over reliance 信赖过度风险
$A?}a ac6*v49 99.the risk of incorrect rejection 误拒风险
fS./y=j(X * bZ\@Qm 100. the risk of incorrect acceptance 误受风险
.fJ*c W/v|8-gcK 101.working trial balance 试算平衡表
QHQj/)J8 V.,bwPb{9 102.index and cross-referencing 索引和交叉索引
aIu2> wD=am 103.cash receipt 现金收入
R=35
7^[R K/Jk[29"\ 104.cash disbursement 现金支出
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*BmP 105.bank statement 银行对账单
T}2:.Hk:N $Q4=37H+ 106.bank reconciliation 银行存款余额调节表
'rx?hL3VW 4e/cqN6 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
b"P&+c 6S_y%8Fv&[ 109.storeroom 仓库
yfq>, {_as!5l 110.sale invoice 销售发票
Ma_=-cD <_f`$z 111.price list 价目表
YZ*{^' 3k{c$x} 112.positive confirmation request 积极式询证函
@Mr}6x* ZvyjMLf 113.negative confirmation request 消极式询证函
ni0LQuBp xSOoIsL[ 114.purchase requisition 请购单
;/aB)JZ5= >D3zV.R 115.receiving report 验收报告
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.xnQd^qoac 116.gross margin 毛利
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VP 2MT_#r_ 117.manufacturing overhead 制造费用
J=VyyUB qSR?,G 118.material requisition 领料单
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\ 119.inventory-taking 存货盘点
,0.|P`|w iBS0rT_ 120.bond certificate 债券
`~|DoSi^d X,&xhSzg? 121.stock certificate 股票
gb9[Meg' 4UazD_`' 122.audit report 审计报告
"&Ff[O* ^^'[%ok 123.entity 被审计单位
t
NYJQ }`4K)(>4nG 124.addressee of the audit report 审计报告的收件人
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+ 125.unqualified opinion 无保留意见
$Llvp bl I=K[SY,]9 126.qualified opinion 保留意见
rEg+i@~ `M,Nd'5&| 127.disclaimer of opinion 无法表示意见
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243\?Y v=j>^FZ 128.adverse opinion 否定意见
|O%:P}6c :"y0oCu7`W 查看《
注会考试《审计》中的128个英文单词(一) 》
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