61.assessed level of material misstatement risk 重大错报风险的评估水平
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b6ek 62.simall business 小规模企业
PK&\pkX %E"dha JY 63.accounting system
会计系统
lzbAx H/^t]bg, 64.test of control 控制测试
(:|rCZC >(\Z-I&YQ 65.walk-through test 穿行测试
x4N*P TN=!;SvQU 66.communication 沟通
eJy}W / DX(!G a 67.flow chart 流程图
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BRn 68.reperformance of internal control 重新执行
_@D"XL#L CeINODcT 69.audit evidence
审计证据
ws([bS2h v\G+t2{ 70.substantive procedures 实质性程序
M\D25=( oIv\Xdc8 1 71.assertions 认定
jmJeu@( DmiZ"A 72.esistence 存在
H$k2S5,,z 1wLEkp!~ 73.occurrence 发生
G0lg5iA<fC ^u+#x2$Mg 74.completeness 完整性
-+z8bZ fo_*Uva_ 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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P$'v~ 77.cutoff 截止
K)#6&\0tT ?#lHQT 78.accuracy 准确性
5I&Dk4v G<>h>c1>z 79.classification 分类
PB;j4 'Gqo{wl 80.inspection 检查
yqKSaPRA a49t/ 81.supervision of counting 监盘
5 89P$2e1X .s%dP.P:i1 82.observation 观察
w^^8*b< nP+jkNn3 83.confirmation 函证
UG=],\E2 W=I~GhM 84.computation 计算
l9naqb:iP U"535<mR 85.analytical procedures 分析程序
5Bp>*MR/". 9.wZhcqqU 86.vouch 核对
MogIQ l}~9xa}:D| 87.trace 追查
ltlnXjRUv v,jB(B^|Z 88.audit sampling 审计抽样
S{nBQB< Rnw v/) 89.error 误差
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&h ~_|CXPiQ8 90.expected error 预期误差
o('6,D ^!Tq(t5V 91.population 总体
rih@(;)1 kd OIL2T 92.sampling risk 抽样风险
5Un)d<!7&u 4U*CfdZZ 93.non- sampling risk 非抽样风险
+J3Y}A4W3X xTy)qN]P 94.sampling unit 抽样单位
H^XTzE lz4M)pL^ 95.statistical sampling 统计抽样
9P*p{O{_ ~iJ@x;` 96.tolerable error 可容忍误差
Lj1>X2.gD j/uzsu+ 97.the risk of under reliance 信赖不足风险
]Y3s5#n I^m9(L4% 98.the risk of over reliance 信赖过度风险
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A3.qE .RPh#FI6J 99.the risk of incorrect rejection 误拒风险
c@lH aPin6L$;) 100. the risk of incorrect acceptance 误受风险
d5'4RYfkQ yJ?=HH? 101.working trial balance 试算平衡表
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w >g,i"Kg 102.index and cross-referencing 索引和交叉索引
$1n\jN vvP]tRZ 103.cash receipt 现金收入
)PvB^n cG!dMab( 104.cash disbursement 现金支出
.50ql[En pDt45 105.bank statement 银行对账单
Y{<SD-ibZ$ U98e=57N 106.bank reconciliation 银行存款余额调节表
vAzSpiv- MS& 'Nj 107.balance sheet date
资产负债表日
aK--D2@}i ]JlM/ 108.net realizable value 可变现净值
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2< 109.storeroom 仓库
S6{u(=H Bh7dAV( 110.sale invoice 销售发票
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;<+C~ -EG=}uT['b 112.positive confirmation request 积极式询证函
d?A!0;(* B>%;"OMp 113.negative confirmation request 消极式询证函
zE?@_p1gei a7"Aq:IjU 114.purchase requisition 请购单
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"BHpN 115.receiving report 验收报告
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Me+.P| 116.gross margin 毛利
S&NWZ:E3[ ^<Zye>KO 117.manufacturing overhead 制造费用
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OZXs2~x Nq#B4Zx 118.material requisition 领料单
j7b 4wH\# "f>`ZFp^ 119.inventory-taking 存货盘点
qb+Gjgp j5G=ZI86y 120.bond certificate 债券
r?HbApV P uEr[' > 121.stock certificate 股票
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o~r*& @j=rSS 122.audit report 审计报告
P9q ZjBS c1Hp 123.entity 被审计单位
CM;B{*En nTr{D&JS 124.addressee of the audit report 审计报告的收件人
gq050Bl) 'EG/)0t` 125.unqualified opinion 无保留意见
"6>+IF ]r>m{"~E 126.qualified opinion 保留意见
fzzk#jU ~r&+18Z; 127.disclaimer of opinion 无法表示意见
|};-.}u^`h ))E| SAr 128.adverse opinion 否定意见
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FOB0= O#Ho08*Xn 查看《
注会考试《审计》中的128个英文单词(一) 》
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