61.assessed level of material misstatement risk 重大错报风险的评估水平
@W#fui<<}Y wZ$tJQO 62.simall business 小规模企业
W"dU1] n}0za#G 63.accounting system
会计系统
amMjuyW (*MNox?w 64.test of control 控制测试
wL Y#dm IKGTsA; 65.walk-through test 穿行测试
oHOW5 sw [oQ!f 66.communication 沟通
qQL.c+%L |xp$OL"a 67.flow chart 流程图
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d3Y(SPO 68.reperformance of internal control 重新执行
-MDOZz\ ax4*xxU 69.audit evidence
审计证据
L{Q4=p,A Ir!2^:]! 70.substantive procedures 实质性程序
P`p6J8}4 #fwzFS \XL 71.assertions 认定
&S<?07Z iD.0J/ 72.esistence 存在
T~s&)wD *e%Dg{_ 73.occurrence 发生
3\7'm] yQ8M >H#J 74.completeness 完整性
"|F.'qZrm aF,jJ}On 75.rights and obligations 权利和义务
2dXU0095 a_Z.J3 76.valuation and allocation 计价和分摊
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GkRd! "fRlEO[9 77.cutoff 截止
_t$lcOT qo61O\qm 78.accuracy 准确性
T}V7SD. 03~+-h&n 79.classification 分类
sP9 ^IP B{;11u 80.inspection 检查
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J1 )!N2'Ld 81.supervision of counting 监盘
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~*@H 82.observation 观察
6 lN?) <uQ BHF{-z 83.confirmation 函证
)\um"l*\c #:]vUQ 84.computation 计算
uG2Xkj }/_('q@s\ 85.analytical procedures 分析程序
d|>9rX+f Pbc`LN/s| 86.vouch 核对
8dr0 DF$c ny278tr Q7 87.trace 追查
sXSj OUI :5r:I[FFy 88.audit sampling 审计抽样
$/4Wod*l U#8\#jo 89.error 误差
aw%>YrJ 'u4}t5Bu5 90.expected error 预期误差
%T3j8fC{s g ^D)x[ 91.population 总体
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"(sJ lf?Z{^ 92.sampling risk 抽样风险
\7|s$ XQ\ @uQ%o%Ru6 93.non- sampling risk 非抽样风险
'}wG"0 gUksO!7^1 94.sampling unit 抽样单位
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1ak I 95.statistical sampling 统计抽样
B$K7L'e+- 6&i[g 96.tolerable error 可容忍误差
O{;M6U8C\ lH6Cd/a 97.the risk of under reliance 信赖不足风险
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J4zl =_#ye}E 98.the risk of over reliance 信赖过度风险
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gtW"r 1.hOE>A% 99.the risk of incorrect rejection 误拒风险
{.s ]\C ~J8cS 100. the risk of incorrect acceptance 误受风险
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?2 @"q~AY 101.working trial balance 试算平衡表
(Q}PeKM?jq X !&"&n 102.index and cross-referencing 索引和交叉索引
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\'V0 <wIp$F. 103.cash receipt 现金收入
e1f^:C rg#qSrHp 104.cash disbursement 现金支出
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I[^3Fn 5pNvzw 105.bank statement 银行对账单
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M 106.bank reconciliation 银行存款余额调节表
o`<h=+a\ pHI%jHHJ 107.balance sheet date
资产负债表日
r?Ev.m rXHHD#\oF 108.net realizable value 可变现净值
b&hF')_UOz Y-}hNZn"{ 109.storeroom 仓库
b?+Yo>yF8 pl1EJ < 110.sale invoice 销售发票
J@u!S~&r ~Mg8C9B?%3 111.price list 价目表
jzu l{'g : L6-{9$ 112.positive confirmation request 积极式询证函
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Ca:^ 113.negative confirmation request 消极式询证函
`4"y#Z 9hz7drhR;\ 114.purchase requisition 请购单
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@[.$Q@I 115.receiving report 验收报告
Ep v3/`I d'**wh, 116.gross margin 毛利
I&Eg-96@ 9M-NItFos 117.manufacturing overhead 制造费用
e+]YCp[( >$k4@eg! 118.material requisition 领料单
KweHY, i?P]}JENM 119.inventory-taking 存货盘点
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120.bond certificate 债券
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| sKE*AGFLd 121.stock certificate 股票
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WO~v{h3J 8WLh]MD` 122.audit report 审计报告
V,"AG N2S!.H!Wz 123.entity 被审计单位
RmCn&-i sDh6 Uk 124.addressee of the audit report 审计报告的收件人
J^<j=a|D ;4O;74`Zh 125.unqualified opinion 无保留意见
#h5Hi9LKf .DV#-tUh 126.qualified opinion 保留意见
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GcY2p< 127.disclaimer of opinion 无法表示意见
`5~o=g XQ|j5] 128.adverse opinion 否定意见
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m0}it RIVN>G[;L 查看《
注会考试《审计》中的128个英文单词(一) 》
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