61.assessed level of material misstatement risk 重大错报风险的评估水平
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Y-Z.AA, 62.simall business 小规模企业
{30A1>0#P W6)A":` 63.accounting system
会计系统
,0~'#x> u^`B#b' 64.test of control 控制测试
v/kYyz 6Us#4 v, 65.walk-through test 穿行测试
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rR7}SEa 66.communication 沟通
2sXWeiJy; 7==Uoy*O 67.flow chart 流程图
(BJs6":BFe U zc`,iV$ 68.reperformance of internal control 重新执行
2nwP-i y:457R2F 69.audit evidence
审计证据
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#08I 70.substantive procedures 实质性程序
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v | 71.assertions 认定
k:c)|2 N~a?0x 72.esistence 存在
P'g$F<~V #vIF]Y 73.occurrence 发生
m:'fk;khN lc*<UZR 74.completeness 完整性
f#[Fqkmj c(@)V.o2 75.rights and obligations 权利和义务
|n~-LH++ chxO*G 76.valuation and allocation 计价和分摊
0{ \AP< 7ZN0_Qs 77.cutoff 截止
&u.t5m7( ' (ql7 78.accuracy 准确性
65g\WB+/ H1N%uk=kV 79.classification 分类
Ru2kC} Dx! gi~*1RIel; 80.inspection 检查
MbF.KmV 5*~G7/hT 81.supervision of counting 监盘
wVp @dw0oRF 82.observation 观察
x%0Q W $yG=exh3v 83.confirmation 函证
@'dtlY5; /-1[}h%U' 84.computation 计算
Td?a=yu:J Yf<6[(6 O 85.analytical procedures 分析程序
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ZE ^hLAMaR 86.vouch 核对
U@DIO/C,m` }ufH![|[r 87.trace 追查
E7ixl~ ;j S~0R 88.audit sampling 审计抽样
LLCMp3qBz y 1z4qSeM 89.error 误差
fmFh.m.+N RP!X5 90.expected error 预期误差
:IvKxOv jgbE@IA@!' 91.population 总体
O\8_;Gc; fpu^ 92.sampling risk 抽样风险
!bRoNP HOBM?|37CU 93.non- sampling risk 非抽样风险
0escp~\Z 8 Zhx& 94.sampling unit 抽样单位
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Q0~ 95.statistical sampling 统计抽样
C/U^8,6\n [HLXWu3 96.tolerable error 可容忍误差
R$sG*=a!8j ncjtv"2R 97.the risk of under reliance 信赖不足风险
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__\ 98.the risk of over reliance 信赖过度风险
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^ 99.the risk of incorrect rejection 误拒风险
/p}^Tpu unY+/p $ 100. the risk of incorrect acceptance 误受风险
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&PK 2M1}`H\ 101.working trial balance 试算平衡表
Xz4T_-X8d &>,c..Ke 102.index and cross-referencing 索引和交叉索引
#0GvL=}k DSf 103.cash receipt 现金收入
j]~;|V5Z sba+J:#w 104.cash disbursement 现金支出
L"e8S%UqX {$5?[KD 105.bank statement 银行对账单
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JC A& 106.bank reconciliation 银行存款余额调节表
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V{! 107.balance sheet date
资产负债表日
XA PqRJ*Z 2<q.LQ}< 108.net realizable value 可变现净值
i-Er|u; W mqUn3F3 109.storeroom 仓库
1<766 s_:7dD 110.sale invoice 销售发票
OpWTw&B"+ QmxI;l 111.price list 价目表
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] vM& p$.m=+K~ 112.positive confirmation request 积极式询证函
p^J=*jm)x g4z*6L,u 113.negative confirmation request 消极式询证函
7\.{O$Q hc#Sy:T> 114.purchase requisition 请购单
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<, b%A+k"d 115.receiving report 验收报告
9eR4?^(3! dA03,s 116.gross margin 毛利
'ip2| UG Qze.1h 117.manufacturing overhead 制造费用
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Dui ;[)O{%s 118.material requisition 领料单
d0U-:S- m!#'4 119.inventory-taking 存货盘点
z.Y`"B'j` p#;I4d G 120.bond certificate 债券
}%)]b*3 VB&`S+- 121.stock certificate 股票
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Oczl= 122.audit report 审计报告
z}.Q~4 f0D "@ 1+l& 123.entity 被审计单位
j; TXZ`|( "WF@T 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
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2JLK 1Y+g^Z;G 126.qualified opinion 保留意见
;]vJ[mi~ 'LX]/D 127.disclaimer of opinion 无法表示意见
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qs0 @h=r;N#/`P 128.adverse opinion 否定意见
(baBi9<P= }ebu@)r 查看《
注会考试《审计》中的128个英文单词(一) 》
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