61.assessed level of material misstatement risk 重大错报风险的评估水平
IYtM'!u K(*QhKX 62.simall business 小规模企业
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j6-0` 63.accounting system
会计系统
+(>!nsf Koh`|]N 64.test of control 控制测试
I%dFVt@ RRYm.dMIw 65.walk-through test 穿行测试
rL+K Sb a3o4> 9 66.communication 沟通
Z#8O)GK M>Yge~3 67.flow chart 流程图
o_un=ygU +APf[ZpU 68.reperformance of internal control 重新执行
JE~ci#|! 7|~j=,HU+Z 69.audit evidence
审计证据
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Jpiv1 iUcDj: 70.substantive procedures 实质性程序
jI`1>>N&1 lYZ5FacqC 71.assertions 认定
L0j&p[(r YuO-a$BP 72.esistence 存在
V?{[IMRC WdXi 73.occurrence 发生
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UJs& 74.completeness 完整性
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Y$*)( \/8 I6a= 75.rights and obligations 权利和义务
}Qjp,(ye aL63=y 76.valuation and allocation 计价和分摊
I?sA)!8 !P*1^8b`f 77.cutoff 截止
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VN1 x"kc:F 78.accuracy 准确性
]e0yC } $:uN 79.classification 分类
11Kbj`sRZ ,Lt+*!;m 80.inspection 检查
)wU.|9o]M /rsr|`# 81.supervision of counting 监盘
F<8Rr#Z xA;o3Or 82.observation 观察
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:N klC;fm2C 83.confirmation 函证
:[#g_*G@p }kg?A oo 84.computation 计算
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q'kZ3G 85.analytical procedures 分析程序
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/; 3eUTV<! 86.vouch 核对
e|:#Y^ J(*QtF 87.trace 追查
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pq -uZ bVd 88.audit sampling 审计抽样
?haN ;n6' fuM+{1}/E 89.error 误差
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Vbzvb 90.expected error 预期误差
j-2`yR HC,YmO:df" 91.population 总体
FY%v \`@1* a/!!Y@7 92.sampling risk 抽样风险
%AbA(F a`5ODW+ 93.non- sampling risk 非抽样风险
ra\Moy ~2xC.DF_N 94.sampling unit 抽样单位
*ayn<Vlh`^ QF/A-[V 95.statistical sampling 统计抽样
5p6Kq=jhb j&(2ze:=*$ 96.tolerable error 可容忍误差
<VD^f t59"[kQ 97.the risk of under reliance 信赖不足风险
%V-\ |cw `{fqnNJE 98.the risk of over reliance 信赖过度风险
Y%9S4be mIVnc`3s 99.the risk of incorrect rejection 误拒风险
Z5juyzj & f7 {3BK 100. the risk of incorrect acceptance 误受风险
d=%:rLm$ }IvJIr 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
<1[W Nj2[ $Z)Dvy| 103.cash receipt 现金收入
4fBgmL `j*&F8} 104.cash disbursement 现金支出
!=C4=xv 7|3Qcn7P)@ 105.bank statement 银行对账单
Lv@JfN"O rDkAeX0 106.bank reconciliation 银行存款余额调节表
"sF&WuW| v0!>": 107.balance sheet date
资产负债表日
$|.x !sA ul~>eZ 108.net realizable value 可变现净值
9_'xq.uP K[Rl R+j 109.storeroom 仓库
]Po9a4w# ,>CFw-Nxu 110.sale invoice 销售发票
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;no>=* 111.price list 价目表
kvs^*X''Ep ~rEU83 112.positive confirmation request 积极式询证函
1 GUF,A+_O }xTTz,Oj$ 113.negative confirmation request 消极式询证函
GutH}Kz"& XNwY\y 114.purchase requisition 请购单
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115.receiving report 验收报告
#(3w6l2 x!bFbi#!" 116.gross margin 毛利
X>OO4SV (:E_m|00; 117.manufacturing overhead 制造费用
(V@g?|LZ %j=dKd> 118.material requisition 领料单
I=l() ET= pI7\]e 119.inventory-taking 存货盘点
Woa5Ov!n0 p3 I{ 120.bond certificate 债券
3 D,PbAd .6SdSB^M 121.stock certificate 股票
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),~w,7(J 122.audit report 审计报告
Z_F:H@-& <aa#OX 123.entity 被审计单位
~R-S$qizAC * #e%3N05_ 124.addressee of the audit report 审计报告的收件人
mbv\Gn#> 4IG=mG) 125.unqualified opinion 无保留意见
4][m!dsU 3sc5meSu' 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
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|=< 128.adverse opinion 否定意见
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/X:[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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