61.assessed level of material misstatement risk 重大错报风险的评估水平
XcfKx@l z1V#'$_5- 62.simall business 小规模企业
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Y1i7 JXU2CyMY 63.accounting system
会计系统
.[s2zI ]MTbW=*}ED 64.test of control 控制测试
=XY]x \fLvw 65.walk-through test 穿行测试
\5><3*\ O8u3y 66.communication 沟通
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67.flow chart 流程图
RW7(r/C ^]c6RE_ 68.reperformance of internal control 重新执行
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>'=MH2; 69.audit evidence
审计证据
" Ar*QJ0] g!J0L7i| 70.substantive procedures 实质性程序
F[`ZqW F?4(5 K 71.assertions 认定
{Gi h&N eE8ULtO 72.esistence 存在
'cd N3i( b"j|Bb 73.occurrence 发生
yJJ4~j){l mDMt5(. 74.completeness 完整性
E;(Rm>lB 6`H.%zM 75.rights and obligations 权利和义务
5,KWprb vK'?:}~ 76.valuation and allocation 计价和分摊
"HIXm Qvoqx>2p5 77.cutoff 截止
~oD8Rnf IMLsQit* 78.accuracy 准确性
~6[*q~B \ FzM4- 79.classification 分类
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}nbo4jK WQePSU 80.inspection 检查
i u]&; /.Jb0h[W1 81.supervision of counting 监盘
P9Q2gVGAO{ 1(dj[3Mt 82.observation 观察
d]v+mVAyE I4_d[O9 83.confirmation 函证
LLAa1Wq X]*QUV]i 84.computation 计算
%!j:fJ() 2 h|e 85.analytical procedures 分析程序
e 9$C#D>D NYB[Zyp 86.vouch 核对
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h. 87.trace 追查
@9G- m(?* x8#ODuH 88.audit sampling 审计抽样
&XLD S=j d+L#t 89.error 误差
34AP(3w $.mQ7XDA9 90.expected error 预期误差
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QB quu*xJ;Ci 91.population 总体
!fkep= 3/6/G}s 92.sampling risk 抽样风险
@1RP/y% `TKD<&oL 93.non- sampling risk 非抽样风险
KpiF0K v"DL'@$Ut{ 94.sampling unit 抽样单位
u' Qd, \l#>dq "Y 95.statistical sampling 统计抽样
deX5yrvOie !b|' Vp^U 96.tolerable error 可容忍误差
Hgc=M #=e;?w 97.the risk of under reliance 信赖不足风险
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X=X\F@V:u 9l/EjF^ 99.the risk of incorrect rejection 误拒风险
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vR7HF*8 HRa@ 101.working trial balance 试算平衡表
"dh:-x6 kAzd8nJ' 102.index and cross-referencing 索引和交叉索引
`m~syKz4A k)(Biz398E 103.cash receipt 现金收入
2s ,8R V,7%1TZ: 104.cash disbursement 现金支出
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?>uew^$d[w 105.bank statement 银行对账单
Kf,-4) L):U"M>]= 106.bank reconciliation 银行存款余额调节表
- 0HkT Y (zo^Nn9VJ 107.balance sheet date
资产负债表日
%i{;r35M;9 p#8W#t$ 108.net realizable value 可变现净值
ffDc6*.Q :K.4 n 109.storeroom 仓库
Tp%(I"H'_; =H]F`[B= 110.sale invoice 销售发票
+*nGp5=^GE 3C>qh{z" 111.price list 价目表
Y#V8(DTyH Sq]pQ8 112.positive confirmation request 积极式询证函
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&wH:aD 113.negative confirmation request 消极式询证函
t@zdmy ~.tvrxg 114.purchase requisition 请购单
h=VqxGC& M7}Q=q\9 115.receiving report 验收报告
P8yIegPY P~C rtTss 116.gross margin 毛利
K\!#4>yd [`fI:ao| 117.manufacturing overhead 制造费用
Iq5pAHm>M6 .=RlOK 118.material requisition 领料单
"l~Ci7& !a 3 pWM~(#>- 119.inventory-taking 存货盘点
U\<-mXv {[G`Z9]z&- 120.bond certificate 债券
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m)>&ZIXa 121.stock certificate 股票
TR vZ Q4'C;<\@(Q 122.audit report 审计报告
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f[~1<;|- O12Q8Oj!0 124.addressee of the audit report 审计报告的收件人
t%0?N<9YkU V^fV7hw< 125.unqualified opinion 无保留意见
b[^{)$( =]>%t] 126.qualified opinion 保留意见
oVO.@M# j~av\SCU* 127.disclaimer of opinion 无法表示意见
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h|D^{s JJk#,AP 128.adverse opinion 否定意见
aq>?vti1D {[#(w75R{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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