61.assessed level of material misstatement risk 重大错报风险的评估水平
K!] 1oy'V gF5a5T, 62.simall business 小规模企业
hQDTS>U +C(/Lyo} 63.accounting system
会计系统
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3W 64.test of control 控制测试
_dJ{j mUz\ra;z 65.walk-through test 穿行测试
KhW;RD jD`d#R 66.communication 沟通
O=dJi9;`#_ {nvLPUL 67.flow chart 流程图
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IW%|G 68.reperformance of internal control 重新执行
QtJg^2@ ^=^z1M2P 69.audit evidence
审计证据
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Z 70.substantive procedures 实质性程序
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r@o6voX 71.assertions 认定
?&^?-S% p fz3lV 72.esistence 存在
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K RJON90,J 73.occurrence 发生
<6G11-K wprX!)w<i 74.completeness 完整性
TcGoSj<Z xGG,2W+z 75.rights and obligations 权利和义务
C^z\([k0er i]#+1Hf 76.valuation and allocation 计价和分摊
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1<<kA:d 77.cutoff 截止
1<h>B: >R2SQA o 78.accuracy 准确性
F5 ]C{ \xUe/= 79.classification 分类
<uc1D/~^: ejO}t:}P 80.inspection 检查
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81.supervision of counting 监盘
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Nc^L 82.observation 观察
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aag- 83.confirmation 函证
7HHysNB"w \Fe_rh 84.computation 计算
KnNh9^4"\2 KHDZ 85.analytical procedures 分析程序
er.CDKD%L wfjc/u9W6R 86.vouch 核对
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nS+5F 87.trace 追查
WpLZQ6wH c=6Q%S 88.audit sampling 审计抽样
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b% uC 89.error 误差
Zh/Uu6 0gn@h/F2% 90.expected error 预期误差
9 F^;! H\GkW6 91.population 总体
s:AkkkF z1!6%W_. 92.sampling risk 抽样风险
;_:Oo l, 3[XQR8o 93.non- sampling risk 非抽样风险
poJg"R4 vLO&Lpv 94.sampling unit 抽样单位
!%Y~~'5 h C`'W#xnp1 95.statistical sampling 统计抽样
L}j0a> =x4 t+nRw?Z 96.tolerable error 可容忍误差
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L$Y2 z\/53Sy< 97.the risk of under reliance 信赖不足风险
Y&2aO1 ]=!P(z| 98.the risk of over reliance 信赖过度风险
-K[782Q x>~p;z#VX 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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3~Ikll LihjGkj\g 101.working trial balance 试算平衡表
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H2Sy WjMS5^ _ 102.index and cross-referencing 索引和交叉索引
gZT)pP /dDzZ%/@ 103.cash receipt 现金收入
eu'1H@vX( Iwpbf Z 104.cash disbursement 现金支出
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v0C@r 105.bank statement 银行对账单
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~i jK8'T_Pah 106.bank reconciliation 银行存款余额调节表
2*U.^]~"{ mh;X~.98 107.balance sheet date
资产负债表日
y7<&vIEC 4%*hGh= 108.net realizable value 可变现净值
2:$ k s%;<O:x8o 109.storeroom 仓库
}iIbcA Q1>zg,r 110.sale invoice 销售发票
tiLu75vj A2x;fgi 111.price list 价目表
/'y5SlE[J F?Or;p5`Y 112.positive confirmation request 积极式询证函
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W#~F&{] !;>(ie\ 113.negative confirmation request 消极式询证函
# nfI% }gsO&g"8 114.purchase requisition 请购单
JatHSW7j9 c!&Qj 115.receiving report 验收报告
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|F>W~% 116.gross margin 毛利
.#^0pv! LD+f'^>>Z 117.manufacturing overhead 制造费用
n_$yV:MuT! .R5/8VuHF 118.material requisition 领料单
)-&nxOP FsCwF&/q 119.inventory-taking 存货盘点
=sQ(iso%f ID8k/t! 120.bond certificate 债券
_g6m=N4 E!aq?`-'! 121.stock certificate 股票
L2Ux9_S Xyv8LB 122.audit report 审计报告
eX<K5K.B jXEGSn 123.entity 被审计单位
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YSh D =|y|P80w 124.addressee of the audit report 审计报告的收件人
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8syjKTg 3kLOoL? 125.unqualified opinion 无保留意见
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)ad 126.qualified opinion 保留意见
"d?f:x3v^ !cCg/ 127.disclaimer of opinion 无法表示意见
ez0 \bym `I>], J/ 128.adverse opinion 否定意见
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b$ 6H;kJHn 查看《
注会考试《审计》中的128个英文单词(一) 》
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